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It is possible to calculate Income Tax Withheld Value, when entering an inflow or outflow document.

Allowed rates vary among 1% to 25%, according to current legislation.

Income Tax withholding always occurs in the purchase, which means, acquirer pays part of the tax the issuer must pay.

For IT, the rate is checked through the Withholding Concepts Table (CCR), as for each operation, it is established a different rate. The fields from this file are:

Branch: enter system branch.
Concept: enter code of withholding concept.
Description: for description of the withholding concept.
Rate: to enter the rate established by the withholding concept.
Country: enter the country to which the withholding concept refers to.

Important

Check legislation on IT Withholding Concepts (AIR) and the percentage must withhold to income tax, in the acquisition of assets or services:

IT withholding calculation base is the good value excluding discounts.

GROUP 1 - Outflow Operations

Inflow or Ortflow Code	TIO Type	Generate duplicate invoice	Update inventory	Operation Tax Code	Standard Text	Generate book?	Return TIO
Outflow (invoicing and return – debit/credit notes)
571	O	Y	Y	5101	Venta IT	Y
572	O	Y	Y	5102	NCC IT	Y	072
573	O	Y	Y	5103	NCE IT	Y	073
574	O	Y	Y	5104	NDC IT	Y	074
575	O	Y	Y	5105	NDE IT	Y	075

GROUP 2 - Inflow Operations

Inflow or Outflow Type	TIO Type	Generate duplicate invoice	Update Inventory	Operation Tax Code	Standard Text	Generate book?	Return TIO
Inflow (purchase and return – debit/credit notes)
071	O	Y	Y	1101	Purchase IT	Y
072	O	Y	Y	1102	NCP IT	Y	572
073	O	Y	Y	1103	NCI IT	Y	573
074	O	Y	Y	1104	NDP IT	Y	574
075	O	Y	Y	1105	NDI IT	Y	575

Files - TIO Binding x Variable Taxes

Register all bindings between TIO and Variable Taxes.

Click TIO Update.
At the end of the page Adm./ Fin./ Cost, select Variable Taxes.
Fill out the fields, based on the list and on the followings instructions:

GROUP 1 - Outflow Operations

TIO Code	Calculation Sequence	Tax code to be calculated	Add to duplicate invoice	Add to invoice amount	Add to cost	Tax applied on calculation	Calculate on (Items or Total)
Outflow (invoicing and return – debit/credit notes)
571	01	RIR	2	3	3	Do not enter	I – Inv. Items
572	01	RIR	2	3	3	Do not enter	I – Inv. Items
573	01	RIR	2	3	3	Do not enter	I – Inv. Items
574	01	RIR	2	3	3	Do not enter	I – Inv. Items
575	01	RIR	2	3	3	Do not enter	I – Inv. Items

GROUP 2 - Inflow Operations

TIO Code	Calculation Sequence	Tax code to be calculated	Add to duplicate invoice	Add to invoice amount	Add to cost	Tax applied on calculation	Calculate on (Items or Total)
Inflow (purchase and return – debit/credit notes)
071	01	RIR	2	3	3	Do not enter	I – Inv. Items
072	01	RIR	2	3	3	Do not enter	I – Inv. Items
073	01	RIR	2	3	3	Do not enter	I – Inv. Items
074	01	RIR	2	3	3	Do not enter	I – Inv. Items
075	01	RIR	2	3	3	Do not enter	I – Inv. Items

To ensure calculations accuracy, check the following comments:

Add to duplicate invoice: (1=Add,2=Subtract and 3=Indifferent): Withholding value must be treated based on payment term, being checked the number of installments and if value is subtracted from the first installment or apportioned in all installments, checking selected class through the field ED_RATRET.
Add to Invoice Total: (1=Add,2=Subtract and 3=Indifferent): IT Withholding Value must not be added or subtracted to document amount.
Add to Cost: (1=Add,2=Subtract and 3=Indifferent): Taxes value must not comprise the cost.
Tax applied on calculation: this TIO must not present another tax added to its calculation base.
Calculate on: tax calculation is performed per items.

Important

The fields Add to duplicate invoice, Add to Invoice Total e Add to Cost have the following options:

1 = Add.
2 = Subtract.
3 = Indifferent.