Ansicht
Dokumentation

J_1BTX_FLEX_CLAS - Define Flexible PIS/COFINS Bases for FI/MM Tax Codes (Clas. Tax. Calc.)

BAL Application Log Documentation   ROGBILLS - Synchronize billing plans  
This documentation is copyright by SAP AG.

In this Customizing activity, you can configure how the PIS/COFINS base is determined in case the standard rules for PIS/COFINS calculation does not meet the requirements of your company because this belongs to a particular taxation scenario.

If not configured otherwise, the system considers PIS/COFINS base as being the same as ICMS base. An exception to this rule exists for resale scenarios for companies that do not contribute for IPI. In this case, the PIS/COFINS base is calculated based on ICMS base plus IPI amount. The ICMS base itself is without the IPI amount.

If the standard rules described above are not applicable to your company, you can configure how the PIS/COFINS base should be set up for your company. To do this, you must define a primary base and, in certain cases, also a secondary base.

• Primary base: This is the PIS/COFINS base that is used to calculate PIS/COFINS in the incoming nota fiscal.

• Secondary base: This is the PIS/COFINS base that is used to determine the ICMS base, when PIS/COFINS has not been considered in the net price (PO Price). The secondary base only needs to be configured if it differs from the primary base. In general, you would configure the secondary base to be equal to the ICMS base.

IMPORTANT: The secondary base must not be configured if PIS/COFINS has been considered in the net price (PO price).

To define the components that will be considered to calculate the primary or secondary base, do the following:

1. Select a Tax Code and specify if you want to configure the primary or secondary base for it.
2. Select the internal tax code you want to consider in the base and if this should be added, subtracted or not considered to the base calculation. For one tax code you can configure as many components as necessary to calculate the primary or secondary base.

Note: To include the complete (100%) ICMS base into the primary or secondary base, you need to add the following 3 rows for your tax code:

• ICMS ,,Normal Base,,Add to Base

• ICMS ,,Other Base,,,,Add to Base

• ICMS ,,Excluded Base,,Add to Base

1. Save your entries.

Example 1:

Configuration for a resale purchase when the IPI amount is not part of PIS/COFINS base.

Use a tax code with usage #industrialization#

In the view define the following entries for the tax code:

Primary Base		ICMS Normal Base		Add to Base
Primary Base		ICMS Other Base		Add to Base
Primary Base		ICMS Excluded Base		Add to Base

Example 2:

Configuration for an asset purchase, when the ICMS amount is not part of PIS/COFINS base

Use a tax code with usage #consumption#.

In the view define the following entries for the tax code:

Primary Base		ICMS Normal Base		Add to Base
Primary Base		ICMS Other Base		Add to Base
Primary Base		ICMS Excluded Base		Add to Base
Primary Base		ICMS Amount		Subtract from Base
Secondary Base		ICMS Normal Base		Add to Base
Secondary Base		ICMS Other Base		Add to Base
Secondary Base		ICMS Excluded Base		Add to Base

Note: As there is a difference between primary and secondary base, you need to activate the condition ICOR/PCRE in your tax code.

ROGBILLS - Synchronize billing plans   General Material Data  
This documentation is copyright by SAP AG.

Length: 5609 Date: 20240523 Time: 203617     sap01-206 ( 60 ms )