See below how the purchase order is invoiced, with variations of perception and depreciation involved in the calculation of Sales General Tax (IGV).
Depreciation
Example 1: TIO 011 - purchase order calculating IGV and IGV depreciation, without ISC calculation.
3. Register a product that has a NCM with depreciation percentage.
4. Register a supplier that is not a withholding agent (A2_AGENRET <> 1).
4. Enter a purchase order with product and supplier registered, using the standard TIO created by the system under the code 011, with amount 1 and unit value of 1,000.00.
6. Enter the inbound invoice based on the purchase order previously registered.
Invoice generated with IGV calculated with rate of 19% (calculation basis = 1,000.00 and tax = 190.00), depreciation calculated (calculation basis = 1,190.00 and tax = 119.00). IGV and ISC (if calculated) must be added to the total of invoice and main bill. The depreciation must be subtracted from the invoice and the main bill (1,071.00), generating a bill payable with the same supplier of the invoice with the depreciation value (119.00). |
Example 2: TIO 012 - purchase order calculating IGV and IGV depreciation, with ISC calculation.
3. Register a product that has a NCM with depreciation percentage.
4. Register a supplier that is not a withholding agent (A2_AGENRET <> 1).
5. Enter a purchase order with product and supplier registered, using the standard TIO created by the system under the code 012, with amount 1 and unit value of 1,000.00.
6. Enter the inbound invoice based on the purchase order previously registered.
Example Result: Invoice generated with ISC calculated at 5% (calculation basis= 1,000.00 and tax = 50.00), IGV calculated with rate of 19% (calculation basis = 1,050.00 and tax = 199.50), depreciation calculated (calculation basis = 1,199.50 and tax = 119.95). IGV and ISC (if calculated) must be added to the total of invoice and main bill. The depreciation must be subtracted from the invoice and the main bill (1,129.55), generating a bill payable with the same supplier of the invoice with the depreciation value (119.95). |
Example 3: TIO 011 - purchase order with configurations to calculate IGV depreciation in TIO and in the product, but IGV depreciation must not be calculated because the company (SIGAMAT) is not a depreciation agent.
3. Register a product that has a NCM with depreciation percentage.
4. Register any supplier that is not a withholding agent (A2_AGENRET <> 1).
5. Enter the manual invoice with product and supplier registered, using the standard TIO created by the system under the code 011, with amount 1 and unit value of 1,000.00.
Example Result: Invoice generated with IGV calculated with rate of 19% (calculation basis = 1,000.00 and tax = 190.00), adding only this tax to the total of the document and trade note (1,190.00). The bill must not be generated separately for the depreciation, since the depreciation was not calculated. |
Example 4: TIO 011 - purchase order with configurations to calculate IGV depreciation in TIO and in the product, but IGV depreciation must not be calculated because the supplier is a withholding agent.
3. Register a product that has a NCM with depreciation percentage.
4. Register any supplier that is a withholding agent (A2_AGENTE = 2).
5. Enter the manual invoice with product and supplier registered, using the standard TIO created by the system under the code 011, with amount 1 and unit value of 1,000.00.
Example Result: Invoice generated with IGV calculated with rate of 19% (calculation basis = 1,000.00 and tax = 190.00), adding only this tax to the total of the document and trade note (1,190.00). The bill must not be generated separately for the depreciation, since the depreciation was not calculated. |
Perception
Example 1: TIO 007 - purchase order calculating IGV and IGV perception, without ISC calculation.
3. Register a product that has a NCM with depreciation percentage.
4. Register a supplier that is not a withholding agent (A2_AGENRET <> 1).
5. Enter a purchase order with product and supplier registered, using the standard TIO created by the system under the code 011, with amount 1 and unit value of 1,000.00.
6. Enter the inbound invoice based on the purchase order previously registered.
Example Result: Invoice generated with IGV calculated with rate of 19% (calculation basis = 1,000.00 and tax = 190.00), perception calculated (calculation basis = 1,190.00 and rate = 23.80), adding taxes to the total of the document and trade note (1,213.18). |
Example 2: TIO 008 - purchase order calculating IGV and IGV perception, with ISC calculation.
3. Register a product that has a NCM with depreciation percentage.
4. Register a supplier that is not a withholding agent (A2_AGENRET <> 1).
5. Enter a purchase order with product and supplier registered, using the standard TIO created by the system under the code 008, with amount 1 and unit value of 1,000.00.
6. Enter the inbound invoice based on the purchase order previously registered.
Example Result: Invoice generated with ISC calculated at 5% (calculation basis= 1,000.00 and tax = 50.00), IGV calculated with rate of 19% (calculation basis = 1,050.00 and tax = 199.50), perception calculated (calculation basis = 1,249.50 and tax = 24.99), adding taxes to the total of the document and trade note (1,273.49). |
Example 3: TIO 007 - purchase order with configurations to calculate IGV perception in TIO and in the product, but IGV perception must not be calculated because the company (SIGAMAT) is not a perception agent.
3. Register a product that has a NCM with perception percentage.
4. Register a supplier that is not a withholding agent (A2_AGENRET <> 1).
5. Enter a purchase order with product and supplier registered, using the standard TIO created by the system under the code 007, with amount 1 and unit value of 1,000.00.
6. Enter a manual invoice, based on the order registered.
Example Result: Invoice generated with IGV calculated with rate of 19% (calculation basis = 1,000.00 and tax = 190.00), adding only this tax to the total of the document and trade note (1,190.00). |
Example 4: TIO 007 - purchase order with configurations to calculate IGV perception in TIO and in the product, but IGV perception must not be calculated because the supplier is a withholding agent.
3. Register a product that has a NCM with perception percentage.
4. Register a supplier that is a withholding agent (A2_AGENRET = 1).
5. Enter the manual invoice with product and supplier registered, using the standard TIO created by the system under the code 007, with amount 1 and unit value of 1,000.00.
Example Result: Invoice generated with IGV calculated with rate of 19% (calculation basis = 1,000.00 and tax = 190.00), adding only this tax to the total of the document and trade note (1,190.00). |
See Also
Example Result: