Understanding the Tax Calculation ISS, INSS, FUNRURAL and IRPJ Program
You run the Tax Calculation ISS, INSS, FUNRURAL and IRPJ program before you pay vouchers. The system selects vouchers that are not paid, whether they are posted or not posted. The system disregards all withholding lines and voided vouchers lines, and processes both domestic and foreign currency vouchers.
When you run the Tax Calculation ISS, INSS, FUNRURAL and IRPJ program to reprocess IR for corporate entities, the system processes the minimums the same way as it does when it processes vouchers the first time. The system recalculates withholdings based on the minimum specified for the tax type in the processing options. However, when you run the Tax Calculation ISS, INSS, FUNRURAL and IRPJ program to reprocess INSS for an individual or a corporate entity, the system does not recalculate the withholding because the taxable amounts were already accumulated in the F76B4016 table during the first time processing. In this case, the report displays the warning 'INSS has already been calculated'.
The Tax Calculation ISS, INSS, FUNRURAL and IRPJ program orders all vouchers in a date range by GL date and calculates the withholdings of each voucher. When you run the Tax Calculation ISS, INSS, FUNRURAL and IRPJ program, the system generates:
One positive line in the F0411 table and one in the F0911 table for FUNRURAL and INSS aggregation withholding.
Two lines per voucher in the F0411 tables for IR withholding.
A positive line is created that is paid to the fiscal authority. A negative line is created that is paid with the voucher.
Two lines per voucher in the F0411 table for INSS is the formulas are the same, and two lines per voucher line if the formulas are different.
Two lines per voucher for in the F0411 table each city/service combination for ISS.
For vouchers in a foreign currency, the system also updates the foreign amount fields in the F0411 table and uses the CA (foreign currency) ledger as the standard ledger in the F0911 table.
The system writes records to the F0411 and F0911 tables differently for vouchers in a foreign currency that it does for vouchers in Brazilian reais.
See Calculations for Vouchers in a Foreign Currency.
The system generates records in the Voucher Additional Information Brazil table (F76B0411) when you calculate the taxes. During the calculation process, the system writes a record to the Voucher Tax Processed table (F76B4012) when it writes each withholding amount. The F76B4012 and F76B4013 tables include information about IRPJ taxes, including whether the taxes were already calculated for the voucher.
If the process generates INSS tax for a supplier who is an individual, the system writes a record to the Tax Accumulates by AN8 table (F76B4016) for INSS taxes to maintain the monthly accumulated amount. The F76B4016 table accumulates the INSS taxes calculated so that the system can compare the amounts to the INSS monthly maximum for suppliers who are individuals. The system uses the amount in the F76B4016 table to determine whether the maximum tax withholding has occurred. The system then compares the amount in the F76B4016 table to the minimum withholding amount specified in a processing option. If the withholding amount in the F76B4016 table is less than or equal to the specified minimum amount in the processing option, the system does not generate the withholding and marks the document as processed. The system does not accumulate the base amount for INSS individual if the withholding is below the specified minimum. If the withholding amount in the F76B4016 table is greater than the minimum specified in the processing option, the system generates withholdings in the F0411 or F76B0411 table, marks the document as processed, and accumulates the taxable and the withholding amounts in the F76B4016 table.
The Tax Calculation ISS, INSS, FUNRURAL and IRPJ program recalculates ISS and FUNRURAL taxes that were previously calculated when you process unposted vouchers. The system selects vouchers that are not paid, whether they are posted or not posted. The system disregards all withholding lines and voided vouchers lines.
Use data selection to select vouchers to process when you calculate ISS and FUNRURAL. The system automatically processes records for all suppliers for which BR exists as the country code in the address book record. Because INSS updates accumulated amounts, the process does not use the data selection when you calculate this tax. Consider creating two versions: one to calculate ISS and FUNRURAL and the other to calculate INSS. Indicate the month and year of the unpaid vouchers to process by specifying the month and year in the processing options.