Example of Withholding Calculations by Payment Due Date for Withholding Method 2
The Generate Nota Fiscal program calculates the withholding amount only when the accumulated amount of transactions for the month exceed the minimum amount on which withholding calculations are based. For example, suppose that you set up a company fiscal ID and customer fiscal ID to use the payment date as the basis date for calculating the withholding amounts for PIS, COFINS, and CSLL and these factors apply:
You generate a nota fiscal on January 5 for payments due January 20, February 20, and March 20.
The accumulated sales amount in January meets the minimum basis amount, but the minimum amount is not met for February and March.
The accumulated sales amounts in the F76B424 table are:
400 for January.
This nota fiscal is the first of the month that causes the accumulated amount to exceed the minimum basis amount for PIS, COFINS, and CSLL, so the withholding amounts calculated for this nota fiscal are based on the total accumulated amount.
200 for February.
The accumulated amount for February does not exceed the minimum basis amount for any of the withholding types, so no calculations are done for February for this nota fiscal.
200 for March.
The accumulated amount for March does not exceed the minimum basis amount for any of the withholding types, so no calculations are done for March for this nota fiscal.
This table shows selected fields for the F76B429 table for the January 5 nota fiscal:
Tax Type |
Tax Rate |
Basis Amount |
Minimum Achieved |
Tax Amount |
Calculation Date |
|---|---|---|---|---|---|
05 |
.03 |
100 |
Y |
12 |
January 20 |
06 |
.10 |
250 |
Y |
40 |
January 20 |
07 |
.20 |
250 |
Y |
80 |
January 20 |
05 |
.03 |
100 |
N |
0 |
February 20 |
06 |
.10 |
250 |
N |
0 |
February 20 |
07 |
.20 |
250 |
N |
0 |
February 20 |
05 |
.03 |
100 |
N |
0 |
March 20 |
06 |
.10 |
250 |
N |
0 |
March 20 |
07 |
.20 |
250 |
N |
0 |
March 20 |
The next sales order for the customer for which you generate a nota fiscal includes payments for January, February and March, and the amounts due for each month are 200 for each month. The payment due dates are the last day of each month. The system will calculate the withholding amount for each withholding type because each withholding type has met the minimum basis amount. This table shows selected fields for the F76B429 table for the second nota fiscal generated in January:
Tax Type |
TAx Rate |
Basis Amount |
Minimum Achieved |
Tax Amount |
Calculation Date |
|---|---|---|---|---|---|
05 |
.03 |
100 |
Y |
6 |
January 31 |
06 |
.10 |
250 |
Y |
20 |
January 31 |
07 |
.20 |
250 |
Y |
40 |
January 31 |
05 |
.03 |
100 |
Y |
6 |
February 28 |
06 |
.10 |
250 |
Y |
20 |
February 28 |
07 |
.20 |
250 |
Y |
40 |
February 28 |
05 |
.03 |
100 |
Y |
6 |
March 31 |
06 |
.10 |
250 |
Y |
20 |
March 31 |
07 |
.20 |
250 |
Y |
40 |
March 31 |