Understanding the PIS-COFINS-CSLL Minimum Withholding Setup Program
You use the PIS-COFINS-CSLL Minimum Withholding Setup program to specify which withholding method to use as the basis for including lines for PIS, COFINS, and CSLL withholding on the nota fiscal.
When you process notas fiscais, the system uses the transaction nature code in the nota fiscal to determine if the transaction is for the sale or purchase of a service, and then uses the withholding method set up in the PIS-COFINS-CSLL Minimum Withholding Setup program to determine how to calculate the withholding amounts and when to write the withholding amounts to the nota fiscal. The system uses the setup in the PIS-COFINS-CSLL Minimum Withholding Setup program for only the transactions nature codes that you set up in the program. If a record is not set up in the PIS-COFINS-CSLL Minimum Withholding Setup program for a transaction nature code, then the system uses the withholding process described in this guide as Withholding Method 2.
Withholding Method 1 causes the system to use the sum of the PIS, COFINS, and CSLL withholding for a nota fiscal or payment as the basis for determining whether to write lines for the withholding on the nota fiscal. If you select this method, you must provide a minimum amount.
Withholding Method 2 causes the system to use the accumulated nota fiscal amounts for a month as a basis for determining whether to write lines for the withholding on the nota fiscal. If you select this method, you do not provide a minimum amount in the PIS-COFINS-CSLL Minimum Withholding Setup program. Instead, the system uses as a basis the accumulated amounts for each company/supplier combination from the Minimum Amount to Withhold table (F76B422).
Most of the transactions for which you generate a nota fiscal are sales transactions. However, you might occasionally need to generate a nota fiscal for a purchase, such as when a foreign supplier is not set up to generate the nota fiscal for the services that they sell to you.