Calculation IRPJ/CSLL Real Profit (FINA960)

CONTENT

• CONTENT
• 01. OVERVIEW
• 02. REQUESTS
• 03. EXAMPLE OF USE
• 04. MAIN SCREEN
• 05.MAIN FIELDS AND PARAMETERS
• 06. TABLES
• 07. RELATED SUBJECT
• 08. FREQUENT QUESTIONS

01. OVERVIEW

This routine calculates the Income Tax (IRPJ) and the social contribution on the net profit (CSLL) for the legal entity choosing the real profit, so you can edit, view, calculate, generate bill, account, delete, reverse the generation of bill and reverse the accounting.

02. REQUESTS

• To have the [ Managerial Views|https://tdn.totvs.com/pages/viewpage.action?pageId=341230906] registered.
• To have a book registered in the [ accounting book configuration|https://tdn.totvs.com/pages/viewpage.action?pageId=338384314].
• Create the  standard entries: 
  • 5C4: Header Accounting.
  • 5C5: Accounting Item of Component.
  • 5C6: Reversal Header.
  • 5C7: Reversal Item of Component.

To recover the components of Income Tax and CSLL calculation is required to registered these managerial views:

• Accounting result The managerial view can be the statement of results (DRE) of the company. The managerial entity of the accounting result must be selected as the result of the view.
• Additions.
• Deletions.
• Clearing.
• Deductions.

Notes

• The only managerial view required is the Accounting Result, the others are optional.
• The imported rows of the managerial view cannot be edited or deleted.

03. EXAMPLE OF USE

To add a calculation:

1. Click  Add.
2. A screen is displayed with the branches.
3. Click  Ok.
4. Fill out these required fields: Code,, Description, Type, Start Date and  End Date.
5. In Type Value , choose the option desired 1-Transaction of Period and 2-Accrual Balance
6. In B. Acc.Res. Select the accounting book compounding the Accounting result.
7. To fill out the addition, enter the field  B Addition.
8. To enter deletion, complete the field  B Deletion.
9. To complete Deduction, enter field  B Deduction.
10. Click Save.

04. MAIN SCREEN

Other Actions / Related Actions

05. MAIN FIELDS AND PARAMETERS

• Main fields
• Main parameters

  Field	Description
  Type	Select the tax to be calculated:

• IRPJ
  
• CSLL|

  Start Date	Start date of calculation. This date is used for the processing of managerial views.
  End Date	End date of calculation. This date is used for the processing of managerial views.
  Type Value	Identity the type of value of the managerial views to be processed:

• Transaction of the Period: the managerial view values are the transactions of the period between the start and end dates, defined in the calculation registration.
  
• Accrued Balance: the managerial view values are accrued balances of the entity on the end date, defined in the calculation registration.|

  B Res Acc	This book completes the component of Accounting Result. The managerial entity of the accounting result must be selected as result of the view (CTS_TOTVIS = SIM).
  B Addition	This field indicates the book completing the Addition component. You can manually add through tab  Addition, so you must recalculate it.
  B Deletion	This book indicates the book completing the Deletion component. You can manually add through tab  Deletion, so you must recalculate it.
  B Clearing	This field indicates the book completes the Clearing component. You can manually add through tab  Clearing, so you must recalculate it.
  B Deduction	This field indicates the book completing the Deduction component. You can manually add through tab  Deduction, so you can recalculate it.

  Financial Information

  Field	Description
  Prefix	Bill prefix of the tax payable.
  Number	Bill number of the tax payable.
  Paym.Term	Select the payment term of the bill payable.
  Withh. Code	Withholding Code of tax bill payable.
  Issue Dt.	Due date of bill payable.

  
  

  Parameter	Description
  MV_UNIAO	Parameter used for Supplier and Store.
  MV_FINNIR	Nature to add the Income Tax calculation bill.
  MV_FINNCS	Nature to add CSLL calculation bill

  06. TABLES

• FR4 -  IRPJ/CSLL Real Profit Calculation
• FR5 - Calculation Calculation
• FR6 - Calculation Bills
• FR7 - Calculation Branches

07. RELATED SUBJECTS

• Managerial Views.
• Configuration of accounting books.
• Standard entry

08. FREQUENT QUESTIONS

1. Why the total value is zero when I use the managerial view that has a formula starting with "SALDO="? A: This happens when the field Type Value (FR4_TPVAL) is equal to 1 - Transaction of the period. The formula attributes the same value to the start and the end balance, returning a zero value for transaction (end balance less start balance). To define the balance value with the formula starting with "SALDO=", enter field Type Value (FR4_TPVAL) with content 2 - Accrual balance.