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Observe how to obtain the rate for the invoices:

When adding invoice items, fill out the field Concept (Outbound Invoice Items). Through the field Country (Customer Register) it is filtered only generic and the established country concepts. For that it is used index 1 of CCR table searching for the Concept + Country. By choosing a record from CCR table, the registered rate must be the rate used for tax withholding. If there is no registered rate, the it must be used the rate established in table Variable Taxes (SFB).

If TIO presents IT calculation (RIR tax) the filling of the field Concept must be compulsory.


Help_buttonNote:

To establish if withholding must occur, in addition to TIO and Concept, check:

The second position of the parameter MV_AGENTE must be S, as it indicates the company is IT withholding agent.


Calculation Method - IT Withholding

Calculation base for Income Tax Withholding = Goods or Services Value – Discounts

Rate = Rate entered in CCR table or the one entered in SFB table

Income Tax Withholding = Calculation Basis * Fee


Example:

Good sold: 800.00

Discounts: 10.00


Withholding calculation base: 790.00

Fee: 2%

Income Tax Withholding: 15.80


Invoice Total: 790.00

Total of the duplicate invoice: 774.20 (for inflow)

Withholding total certificate: 15.80

* for the outflow the duplicate invoice value is 790.00 and the 15.80 will be written-off when the customer delivers the withholding certificate.


Help_buttonNote:

On freight, insurance and accessory expenses, withholding value is calculated separately, which means, there is in withholding table a separate rate for each one of this item. By equatorial rule, they are entered as items/services in the invoice.


To divide the invoice in installments, withholding value can be deducted in the first installment or apportioned among them all. Configure the field Tax Apport. Withheld  with:


Issue the Purchase Order Calculating Income Tax Withholding

  1. Register a product (there is no specific detail for the registration of this product).
  2. Register a withholding concept in Withholding Concepts Table (CCR), for the RIR tax, entering the percentage in rate.
  3. Register a supplier.
  4. Register a payment term.
  5. Register a class with the field Tax Apport. Withheld able with the option 1 or 2.
  6. Enter Purchase Order with registered product and supplier, using standard TIO created by the System, enter the amount and unit value.
  7. Generate and invoice the Order.


Canceling/Return

In the event of return/canceling of a total or partial value of services installments, it is generated Debit or Credit Notes, depending on the case. These debit or credit notes will be used in the calculation of the tax to be paid.

Query topic Debit or Credit Notes.


See Also