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CONTENT

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.

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:

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

04. MAIN SCREEN

Other Actions / Related Actions

Action	Description
Calculation	In this option, calculate the IRPJ/CSLL.
Generate bill	To generate bill, complete the fields of the Financial Information tab.
Reversal bill generation	In this option, reverse the bill generation.
Accounting	This option accounts the calculation.
Reverse accounting	You can reverse the accounting.
Delete	You can delete the calculation if no action has been executed.

05. MAIN FIELDS AND PARAMETERS

Campo	Descrição
Tipo	Select the tax to be calculated: IRPJ CSLL
Data Inicial	Start date of calculation. This date is used for the processing of managerial views.
Data Final	End date of calculation. This date is used for the processing of managerial views.
Tipo Valor	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.
L Res CTB	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).
L Adição	This field indicates the book completing the Addition component. You can manually add through tab Addition, so you must recalculate it. a Adi
L Exclusão	Esse campo é para o livro que preenche o componente de Exclusão. É possível inserir manualmente por meio da aba Exclusão, sendo necessário refazer a apuração.
L Compensa	Esse campo é para o livro que preenche o componente de Compensação. É possível inserir manualmente por meio da aba Compensação, sendo necessário refazer a apuração.
L Dedução	Esse campo é para o livro que preenche o componente de Dedução. É possível inserir manualmente por meio da aba Dedução, sendo necessário refazer a apuração.

Informações financeiras

Campo	Descrição
Prefixo	Prefixo do título de imposto a pagar.
Número	Número do titulo de imposto a pagar.
Cond. Pag	Selecione a condição de pagamento do titulo de imposto a pagar.
Cod Ret	Código de retenção do título de imposto a pagar.
Dt. Emissão	Data de vencimento do título a pagar.

Parâmetro	Descrição
MV_UNIAO	Parâmetro utilizado para Fornecedor e Loja.
MV_FINNIR	Natureza para inclusão do título de apuração de IRPJ.
MV_FINNCS	Natureza para inclusão do título de apuração de CSLL.

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

08. FREQUENT QUESTIONS

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.

Field	Description
Type	Select the tax to be calculated: