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INDEX

01. OVERVIEW

The tax rules vary depending on the region/country and change as new necessities and governmental decisions arise.
The main idea of the withholding engine is to centralize the configuration of these taxes to allow changes in a more agile and efficient way, handling exceptions such as the rate reductions and the tax calculation basis.
It will also be easier to deploy new taxes in the TOTVS Protheus environment.

Our studies considered the existing treatments for the withholding taxes such as: Income Tax, PIS, COFINS, CSLL, ISS, INSS etc. according to the table below:

Tax Calculation Composition	Description
Base	Percentage over the bill or invoice total in which to apply the tax rule.
Percentage	Percentage to be applied over the basis.
Due date	Calculation rule for defining the withholding bill's due date.
Minimum withholding value	Minimum value for payment exemption for the tax over invoice or period.
Maximum withholding value	Maximum value charged by the public agency. Higher values are exempt from withholding.
Basis deduction	When composing the withholding basis due to the type of operation or service, the calculation from another tax can be deduced from the calculation basis. For example: INSS deducted from the IRF basis.
Value deduction	When composing the withholding basis due to the type of operation or service, the calculation from another tax can be deduced from the calculation value. The government uses this resource to avoid double taxation.
Progressive Table	A scale of values and deductions for calculating taxes. Instead of using only one percentage, it uses ranges with percentages and values deductible.
Effective Period	Period for the beginning and end of the withholding application.
Entity Type	For which supplier type it is applicable (physical, legal, or foreign).
Taxable Event	The moment when the withholding will take place: Issuance or bill payment.
Tax Bill Generation	Which kind of bill the system must generate (bill payable, payment provision or deduction). When the taxable event is the payment, a tax provision can be generated for the cash flow.
Portfolio	Applied to payment or receipt bills.
Allow calculation editing	The calculation suggested by the system can be edited by the user as needed.
Action for difference in value	When there is a difference between the provision value and the calculated value, which one must prevail: provision or withholding. If the user manually edited the previous invoice value, the difference must be ignored or considered in the next invoice.
Round or truncate	The rule to be considered when calculating: truncating or rounding.
Withholding code	Withholding code for submitting content to the requesting agency (DIRF, REINF, SEFIP), or DARF issuance.
Responsible for the tax	The supplier to which the withholding will be paid.
Cumulativeness	This item will generate cumulativeness.
Cumulativeness Period	The tax calculation period (daily, weekly, monthly, yearly).
Cumulativeness Type (Code, EIN or root)	The criterion to be considered for cumulativeness: supplier or customer code, SSN, EIN or EIN root.
Consider Interest/Fine/Discount	To compose the withholding basis, when the taxable event is the payment: select if discounts, fines, interests and accessory values must be added, subtracted or ignored.
Anticipation	The tax behavior when anticipating payments or receipts: provision, withhold, or ignore.
Partial Payments	If the tax's taxable event is Cash, whether withholding must occur proportionally or fully in the first posting.
Installments	If the tax's taxable event is on bill issuance, whether the withholding must occur fully in the first installment or apportioned.
Accounting Entities	Ledger account for billing the tax generation.
Tax Liabilities	The tax liabilities that must consider the tax for delivery.

02. TAXES CONFIGURATION - FINANCIAL RULE

The configuration of financial rules for the Tax Configurator (FISA170) includes the following records:

03. EXAMPLE OF USE OF THE TAX FINANCIAL RULE CONFIGURATION

Below we have the process of using the financial rule when the bill is added to the system via Financial module.

At the classic configuration rule for withholding calculation, in the Financial module, the entities considered were Nature and Supplier.
This means that, when the supplier and the nature allowed the calculation of a given tax, it was calculated.

With the Tax configurator, we have the same relationship.

Case 1

If a supplier has 5 financial rules related to their record, and the Nature has 6 financial rules, only tax values for the financial configurations that match will be calculated.

Example:

Supplier	Nature	Calculated Taxes
RULE01	RULE01	RULE01 RULE02
RULE02	RULE02
RULE04	RULE03

Therefore, when a bill is issued for this supplier and nature, the calculated taxes will be from RULE01 and RULE02.

Case 2

If a supplier has 3 financial rules related to their record, and the nature has 2 financial rule, but not of them match, no tax will be calculated.

Supplier	Nature	Calculated Taxes
RULE01	RULE03	None
RULE02	RULE05
RULE04	RULE06

Therefore, when a bill is issued for this supplier and nature, the taxes will not be calculated, even if both records have financial rules.

04. TABLES USED

Table	Description
FKK	Withholding financial rules
FKL	Bill Rules
FKN	Calculation Rule
FKO	Withholding Rules
FKP	Due Date Rules
FKQ	Calculated Taxes
FKS	Financial Tables Header
FKT	Accumulation Rule Header
FKU	Accessory Val. Rule Header
FKV	Deductions Rule Header
FOV	Deductions for withholding type
FOS	Values Table for withholding type
FOT	Accumulation for withholding type
FOU	Accessory values for withholding type
FOO	Tax types
FOI	Withholding type x Natures
FOJ	Withholding type x Customers
FOK	Withholding type x Suppliers

05. SOURCES USED

Source	Description
FISA170	Tax Configurator
FINA024TIT	Bill Rules **
FINA024DED	Deduction Rule **
FINA024TPR	Progressive Tables Rules **
FINA024CAL	Calculation Rule - Financial Bills **
FINA024VCT	Due Date Rules **
FINA024DED	Deduction Rule **
FINA024RET	Withholding Rules **
FINA024CUM	Accumulation Rule **
FINA024VA	Rule for Accessory Values
FINXRET	Generic functions of the Tax Configurator
FINA024RFI	Financial Rule **
FINA010	Natures File
MATA020	Suppliers File
MATA030	Customers File

** sources not available at the menu, activated using the Tax Configurator (FISA170)

06. QUESTIONS AND ANSWERS

01 - When should I use the tax configurator?

Use the tax configurator when you need to calculate or pay a given tax that is not currently supported by the system. For example, the various State taxes that exist.
The tax configurator must not be used for the legacy taxes, e.g., Income Tax, PCC, INSS, ISS.
These taxes must remain in the default configuration, because the new configurator is specific for calculating new taxes.

02 - The tax configurator is not available at the menu. What should I do?

In this case, the system does not meet the minimum requirement, which is to be updated at least with release 12.1.27. Update the system to make this functionality available.

03 - I am trying to configure a rule for a given tax, but none of the configuration options support me. What should I do?

In this case, open a ticket to the technical support and explain your configuration need with the legal provisions. The possibility of making new configuration options available will be analyzed.

04 - I need to use a tax configuration for an incoming or outgoing tax document. What should I do?

In this case, access the documentation here https://tdn.totvs.com/x/W081Gg

05 - Do I need to review all my tax configurations in the Financial module?

No.
The configuration for tax withholding that exists in the Financial module today is related to legacy taxes, e.g., Income Tax, PCC, INSS, ISS. They will not change at the moment.
The tax configurator must not be used for the legacy taxes.
These taxes must remain in the default configuration, because the new configurator is specific for calculating new taxes.

06 - Which are the processes supported by the Tax Configurator?

All processes that need to calculate and/or withhold taxes are covered by the Tax Configurator rules.

07 - How do I register a new tax type?

Check the Generic Tax Registration section in the documentation for tax document configuration (link at question 04).

Páginas filhas

Tax Configurator - Financial Rules