The parameter MV_ICMPAUT defines how the base of withheld ICMS is composed when the settled ICMS is entered in the operation.

If the parameter is configured with .T. (True):

• The base of withheld ICMS is calculated by the tax base value even if the sales price is higher or lower than the tax base value.

If the parameter is configured with .F. (False):

• The sales price is lower than the tax base value, so the base of withheld ICMS is calculated by the tax base value. However, if the sales price is higher than the tax base value, the base of withheld ICMS is calculated by the sales price.

Calculation of the Base of Withheld ICMS according to Parameter Configuration and Different Sales Prices

Adding a sales order by using a product with joint margin of 30% and tax exception with internal rate of 12% and SETTLED ICMS of R$ 9.60

Examples:

Parameter MV_ICMPAUT = .F.  and sales price LOWER (R$ 8.00) than the tax base value;

ICMS Base = 8.00   *  ICMS Rate  = 12%   = ICMS Value = 0.96     

Base of Withheld ICMS = 12.48 Composition (9.60 + 30% margin)

Parameter MV_ICMPAUT = .F.  and sales price HIGHER (R$ 10.00) than the tax base value;

ICMS Base = 10.00   *  ICMS Rate  = 12%   = ICMS Value = 1.20     

Base of Withheld ICMS = 13.00 Composition (10.00 + 30% margin)

Parameter MV_ICMPAUT = .T.  and sales price LOWER (R$ 8.00) than the tax base value;

ICMS Base = 8.00   *  ICMS Rate  = 12%   = ICMS Value = 0.96     

Base of Withheld ICMS = 12.48 Composition (9.60 + 30% margin)

Parameter MV_ICMPAUT = .T.  and sales price HIGHER (R$ 10.00) than the tax base value;

ICMS Base = 10.00   *  ICMS Rate  = 12%   = ICMS Value = 1.20     

Base of Withheld ICMS = 12.48 Composition (9.60 + 30% margin)

Tables

• SB1 - Product Register
• SD2 - Outbound Invoice Items
• SF4 - Types of Inflow and Outflow
• SF7 - Tax Exceptions

Parameter

• MV_ICMPAUT