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Important:
1.5 Setting Up the Withholding Calculation Date for the Sale of Services
See Also:
Working with Sales Orders and Notas Fiscais with Withholding for Services Sold
1-1
Program or Table
Description
You use the Withholding Taxes on Services Calculation Method program (P76B220) to specify
whether the system calculates the withholding
amounts for PIS, COFINS, and CSLL withholding
based on the month of the invoice or the month of
the payment due date.
SO Withholding Additional
Info program (P76B420) (new)
The JD Edwards EnterpriseOne applications that you use to enter sales order and nota
fiscal information and to generate notas fiscais enable you to calculate withholding and
include the withholding lines on the nota fiscal that you send to your customer. You
can provide the withholding amounts on the service notas fiscais that you generate
from the sales order process, and when you create a standalone nota fiscal.
When you enter a sales order for a service that you sell, the system enables you to
enter withholding concepts for the sales order. The system uses the concepts to obtain
the information needed to calculate the withholding amounts when you generate the
nota fiscal. When you print the nota fiscal, the system retrieves the calculated amounts
and includes them on the nota fiscal. If you need to modify the nota fiscal or void it,
the system accesses the stored withholding information and updates it to include the
changes.
This process flow shows the programs that you use to process notas fiscais and work
with withholding for the sale of services:
Figure 11
Working with Sales Orders and Notas Fiscais with Withholding for Services Sold
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1.2.1 Understanding the Minimum Monthly Basis Amount for PIS, COFINS, and CSLL
Withholding
Before it calculates withholding amounts for PIS, COFINS, and CSLL, the system
verifies that the accumulated basis amount for all service notas fiscais for a customer
within the month exceed the minimum amount that you set up in the Minimum
Monthly Basis Amount to withhold program (P76B422). The system first determines
the basis amount for the current nota fiscal, adds that amount to the accumulated
amount that exists in the Service Nota Fiscal Accumulated Withholding table
(F76B424), and then accesses the Minimum Amount to Withhold table (F76B422) to
retrieve the minimum amount on which the withholding applies.
You set up the minimum basis amount for PIS at 10,000 Brazilian reais (BRL).
The total of the basis amount for the first three notas fiscais that you process does
not exceed 10,000 BRL.
The fourth nota fiscal that you process for the month brings the total of the
accumulated basis amount to 12,000 BRL.
The company fiscal ID and customer fiscal ID in the Withholding Taxes on
Services - Calculation Method program are set up to calculate withholding based
on the invoice date, or no setup exists in the Withholding Taxes on Services Calculation Method program and the system uses the default calculation method,
which is invoice date.
In this example, the system would calculate and include on the fourth nota fiscal a
withholding amount for the entire 12,000 BRL. Subsequent notas fiscais would include
a withholding amount that is calculated based on the basis amount of that single nota
fiscal.
If you delete or void a nota fiscal, the system adjusts the tax basis amount in the
F76B424 table, nota fiscal withholding amounts for PIS, COFINS, and CSLL in the
F76B429 table, and nota fiscal withholding amounts for IR, INSS, and ISS in the
F76B427 table.
This table shows how the accumulated basis amount in the F76B424 table and the PIS
withholding amounts are maintained in the F76B429 table for a minimum basis
amount of 10,000 BRL:
Nota Fiscal
NF Total
(NF) Number Amount
NF
Withholding
PIS Rate Amount
NF Total
Accumulated
Amount
NF
Withholding
Accumulated
Amount
1000
10%
1000
1000
20%
2000
2000
10%
4000
8000
10%
1200
12000
1200
1000
10%
100
13000
1300
1000
10%
100
14000
1400
1000
20%
1600
15000
3000
Note: User
mistakenly
enters 1600
instead of 200.
8
1000
20%
200
16000
3200
1000
10%
-1300
17000
1900
Working with Sales Orders and Notas Fiscais with Withholding for Services Sold
1-5
Nota Fiscal
NF Total
(NF) Number Amount
NF
Withholding
PIS Rate Amount
Delete NF 4,
5, and 6
Delete NF 2
NF Total
Accumulated
Amount
NF
Withholding
Accumulated
Amount
7000
500
Note: 10,000
deleted from
accumulated
amount.
Accumulated
amount is now
below
minimum.
Note: 1400
deleted from
accumulated
withholding
amount.
6000
500
Note: No
withholding
was calculated
for NF 2, so the
accumulated
amount does
not change.
10
1000
10%
7000
500
11
1000
10%
8000
500
12
20000
10%
2800
28000
3200
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
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
12
January 20
06
.10
250
40
January 20
07
.20
250
80
January 20
05
.03
100
February 20
06
.10
250
February 20
07
.20
250
February 20
05
.03
100
March 20
06
.10
250
March 20
07
.20
250
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:
Working with Sales Orders and Notas Fiscais with Withholding for Services Sold
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Tax Type
TAx Rate
Basis
Amount
Minimum
Achieved
Tax Amount
Calculation Date
05
.03
100
January 31
06
.10
250
20
January 31
07
.20
250
40
January 31
05
.03
100
February 28
06
.10
250
20
February 28
07
.20
250
40
February 28
05
.03
100
March 31
06
.10
250
20
March 31
07
.20
250
40
March 31
1.2.3 Understanding Validations and Calculations for Withholding for Services Sold
When you run the Generate Nota Fiscal program (R76558B) to calculate withholding
amounts for services sold, the system validates that certain conditions apply and then
calculates the withholding amount.
1.2.3.1 Validations
Before the system calculates withholding amounts, it must validate whether certain
conditions are met. This table describes the validated conditions:
Validated Condition
Description
Validated Condition
Description
If the total of the accumulated amount for the month and the total
from the new transactions is not greater than the minimum
amount stored in the F76B422 table, then the system does not
calculate the withholding amounts. If the total of the accumulated
amount and the new transaction amount is greater than the
minimum amount, then the system calculates the withholding.
Whether or not the total exceeds the minimum amount, the
system saves the new accumulated amount to the F76B424 table.
See Understanding the Minimum Monthly Basis Amount for PIS,
COFINS, and CSLL Withholding.
What percentage of the ISS
withholding amount is
exempt, as set up in the
Services ISS Exempt
program (P76B106).
The system retrieves the ISS rate, city, service, and current date,
and then calculates the ISS withholding amount. The system then
applies the exempt percentage to the calculated amount to
determine the actual ISS withholding amount.
1.2.3.2 Calculations
After validating whether withholding amounts should be calculated, the system
calculates the withholding and saves the calculated amount for ISS to the Service Nota
Fiscal Withholding Amount by Service table (F76B428), the calculated amounts for
IRRF and INSS to the Service Nota Fiscal Withholding Amounts by Formula table
(F76B427), and the calculated amounts for PIS, COFINS, and CSLL to the Service Nota
Fiscal Wh by Formula Installment table (F76B429). The system reads the values in the
F76B427, F76B428, and F76B429 tables when you modify calculated amounts using the
Nota Fiscal Withholdings program (P76B4220) and when you print the nota fiscal.
This process flow shows how the system determines whether to calculate withholding
and the tables to which it saves the withholding information:
Working with Sales Orders and Notas Fiscais with Withholding for Services Sold
1-9
Figure 12
This table shows the conditions that must exist to enable you to work with
withholding for sales orders for services sold:
Condition
Description
The transaction is
between two companies.
The sales order line is at a The sales order line cannot be at status 999 (closed). Additionally
status that allows
the processing options on the Edit tab in the Nota Fiscal
modification.
Maintenance - Brazil program (P7610B) must be set to enable
modifications.
When you complete the final save function for the sales order, the system saves the
withholding information to the Sales Order Withholding Concept Tag File (F76B423).
Retrieves the short item number (data item ITM) of the sales order line along with
the address number of the legal company.
If the system does not find default values for the item number and address
number combination, then it goes to the next step of the hierarchy.
2.
Retrieves the short item number of the sales order without using the address
number of the legal company.
If the system does not find default values for the short item number, then it goes to
the next step of the hierarchy.
3.
The F76B421 table does not store default values for the city code, sales service fiscal
code, and service national code. The system retrieves default values from these tables:
The system retrieves the city code from the address book supplemental data set up
in the Supplemental Data table (F00092).
The system retrieves the sales service fiscal code from the Service Fiscal Code table
(F76B405).
The system retrieves the service national code from the Service Type Code table
(F76B408).
1.3.1.2 Validations
Default and user-entered values in the forms of the SO Brazil Withholding Additional
Info program are valid when:
Working with Sales Orders and Notas Fiscais with Withholding for Services Sold
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Each withholding concept is set up with a valid value from the Tax Code table
(F76B0401).
Valid values are those that are set up with the correct tax type code from UDC
table 76B/TR and are set up as tax codes for retention. For example, a withholding
concept for PIS (Programa de Integrao Social) must use a value from the F76B0401
table that has 05 (PIS) in the Tax Type field (data item BRTXTP) and R (retention)
in the Retention/Aggregation/Credit field (data item BRRTA).
Each withholding concept for which withholding applies includes a valid value.
For example, if INSS (Instituto Nacional do Seguro Social) withholding applies, the
option to apply INSS must be enabled and a withholding concept for INSS must
be entered.
The value for the city code must be completed with a valid value from UDC
table 76B/FC.
The Service Type field must be completed with a valid value from the F76B408
table.
The Sales Service Fiscal Code and Service National Code must be populated with
valid values.
The system automatically populates the Sales Service Fiscal Code and Service
National Code fields. You cannot edit these fields; the system retrieves them from
the setup for ISS withholding. If the values for these fields are not set up in the
Service Fiscal Code program (P76B405) and Service National Codes program
(P76B407), the system displays a warning message.
1.3.2 Prerequisites
Before you perform the task in this section:
Set up the processing options for the Sales Order Brazilian Additional Information
- Brazil program (P4210BR).
1.3.3 Forms Used to Enter Withholding Information for Sales Orders for Services
Form Name
FormID
Navigation
Usage
W4210H
Sales Order
Processing - Brazil
(G76B4211), Enter
Sales Orders Header
W4210G
W4210A
Order Acceptance
W42232A
S.O. Brazilian
Information Header
W4210BRL
S.O. Brazilian
Information Detail
W4210BRQ
Enter or modify
withholding
information for the
sales order line.
Working with Sales Orders and Notas Fiscais with Withholding for Services Sold
1-13
Figure 13
The system populates the values on the form based on the values for the item number
and legal company address book number. You can modify the withholding concepts
and whether to apply the withholding to each line for a service on a sales order.
Note: The forms that appear when you use the Regional Info menu
options to modify withholding information are slightly different from
the form that appears when you add a sales order.
IRPJ Withh. Concept ([Imposto de Renda de Pessoa Jurdicais] withholding concept)
Enter a tax type code for IRPJ from the F76B0401 table. You set up tax code types in the
Review A/P Tax Code program. You must select the IRPJ Withholding Flag option
before you can enter a value in this field.
IRPJ Subject to Withh.
Select to cause the system to calculate withholding for this tax type when you run the
Generate Nota Fiscal program. You must select this option before you can enter a
value in the IRPJ Withholding Concept field.
INSS Withh. Concept
Enter a tax type code for INSS that exists in the F76B0401 table. You set up tax code
types in the Review A/P Tax Code program. You must select the INSS Withholding
Flag option before you can enter a value in this field.
INSS Subject to Withh.
Select to cause the system to calculate withholding for this tax type when you run the
Generate Nota Fiscal program. You must select this option before you can enter a
value in the INSS Withholding Concept field.
PIS Withh. Concept
Enter a tax type code for PIS that exists in the F76B0401 table. You set up tax code
types in the Review A/P Tax Code program. You must select the PIS Withholding Flag
option before you can enter a value in this field.
PIS Subject to Withh.
Select to cause the system to calculate withholding for this tax type when you run the
Generate Nota Fiscal program. You must select this option before you can enter a
value in the PIS Withholding Concept field.
COFINS Withh. Concept ([Contribuio para Financiamento da Seguridade Social]
withholding concept)
Enter a tax type code for COFINS from the F76B0401 table. You set up tax code types
in the Review A/P Tax Code program. You must select the COFINS Withholding Flag
option before you can enter a value in this field.
COFINS Subject to Withh.
Select to cause the system to calculate withholding for this tax type when you run the
Generate Nota Fiscal program. You must select this option before you can enter a
value in the COFINS Withholding Concept field.
CSLL Withh. Concept ([Contribuio Social sobre o Lucro Lquido] withholding
concept)
Enter a tax type code for CSLL from the F76B0401 table. You set up tax code types in
the Review A/P Tax Code program. You must select the CSLL Withholding Flag.
option before you can enter a value in this field.
CSLL Subject to Withh.
Select to cause the system to calculate withholding for this tax type when you run the
Generate Nota Fiscal program. You must select this option before you can enter a
value in the CSLL Withholding Concept field.
City Code
Enter a value from the Fiscal City Code (76B/FC) UDC table to specify the city in
which the service was sold.
Service Type Code
Enter a tax type code for ISS from the F76B0401 table. You set up tax code types in the
Review A/P Tax Code program. You must select the ISS Withholding Flag option
before you can enter a value in this field.
ISS Subject to Withh.
Select to cause the system to calculate withholding for this tax type when you run the
Generate Nota Fiscal program. You must select this option before you can enter a
value in the Service Type Code field.
Sales Service Fiscal Code
The system retrieves the sales service fiscal code from the Service Fiscal Code table
(F76B405). You cannot change the default value on this form.
Service National Code
The system retrieves the service national code from the Service Type Code table
(F76B408). You cannot change the default value on this form.
Working with Sales Orders and Notas Fiscais with Withholding for Services Sold
1-15
1.4.1.1 Enter and Modify Withholding Information for Generated Notas Fiscais
You can modify withholding information for generated notas fiscais if necessary. You
use the Nota Fiscal Maintenance program (P7610B) to modify nota fiscal information
generated by the Generate Nota Fiscal program.
When the generated nota fiscal is for the sale of services, the program and form that
you use to modify withholding information differs based on the withholding type and
the setup in the Withholding Taxes on Services - Calculation Method program
(P76B220).
INPJ, INSS, and ISS withholdings are always calculated based on the invoice date. PIS,
COFINS, and CSLL withholdings are calculated based on the invoice date if you set up
a company/customer combination in the Withholding Taxes on Services - Calculation
Method program (P76B220) to use the invoice date, or if no setup exists for the
company/customer combination. PIS, COFINS, and CSLL withholdings are calculated
based on the payment due date if you set up a company/customer combination in the
Withholding Taxes on Services - Calculation Method program to use the payment due
date.
If the withholding calculations are based on the invoice date, then you modify
withholding information on the Withholding Additional Info form in the Nota Fiscal
Withholdings program.
If the withholding calculations for PIS, COFINS, and CSLL are based on the payment
due date, you modify the withholding information on the Withholding Additional
Info Revisions form in the SO Withholding Additional Info program (P76B420). You
use a different program and form to modify PIS, COFINS, and CSLL withholdings
calculated based on the payment due dates because multiple withholding lines can
exist for a single detail line on the nota fiscal. The Withholding Additional Info
Revisions form enables you to work with each individual withholding line.
See Entering and Modifying Withholding Information for PIS, COFINS, and CSLL.
You can access the Withholding Additional Info form in the Nota Fiscal Withholdings
program only when the nota fiscal is for the sale of services. You can access the
Withholding Additional Info Revisions form only when withholding calculations for
PIS, COFINS, or CSLL are based on the payment due date. If PIS, COFINS, or CSLL
withholding was not enabled when you generated the nota fiscal, you can select the
option for the withholding on the Withholding Additional Info form and then access
the Withholding Additional Info Revisions form to enter the withholding information.
When you access the Nota Fiscal Withholdings program, the system populates the
fields for each withholding type with the data that was saved to the Service Nota
Fiscal Withholding by Formula (F76B427), Service Nota Fiscal Withholdings by Service
(F76B428), or Service Nota Fiscal Wh by Formula Installment table (F76B429) tables.
The F76B427, F76B428, and F76B429 tables include the withholding information for the
different withholding types. If the withholding calculations for PIS, COFINS, and
CSLL are based on the payment due date, then the system displays the data for PIS,
COFINS, and CSLL withholding that was saved to the F76B429 table, but does not
enable you to modify it on the Withholding Additional Info form. Instead, you use a
Form menu option to access the withholding lines for PIS, COFINS, or CSLL.
The system saves the modified data to the F76B427, F76B428, and F76B429 tables when
you click save your changes, and also saves modifications to ISS amounts to the
Service Nota Fiscal Accumulated table (F76B424).
See Also:
1.4.1.2 Enter and Modify Withholding Amounts for Stand-Alone Notas Fiscais
You use the Stand-Alone Nota Fiscal program (P7611B) to enter and modify
stand-alone notas fiscais. Because a standalone nota fiscal does not obtain the
withholding information from a sales order, you must manually enter the rate,
amount, basis, and concept for each withholding type that applies to the nota fiscal on
the Withholding Additional Info form.
When you add lines to a stand-alone nota fiscal, the system uses values from the
Withholding Concepts Setup table (F76B421) as the default values for the withholding
concepts. If you modify an existing record, the system retrieves the existing records
from the F76B427, F76B428, and F76B429 tables. When you save new or existing
withholding lines, the system saves the modified values to the F76B427, F76B428, and
F76B429 tables. The system also saves new or modified amounts for PIS, COFINS, and
CSLL to the F76B424 table.
You enter a stand-alone nota fiscal for the sale of services using the same steps as you
use when you enter a stand-alone nota fiscal for other types of sales. If the transaction
nature code that you enter is associated with a sale of a service, then you can access the
Withholding Add. Information option using the Row menu of the Nota Fiscal Detail
Revision form.
See "Entering Stand-Alone Notas Fiscais" in the documentation for your release.
Note: For stand-alone notas fiscais, you use the Withholding
Additional Info form to work with all withholding types. The system
does not enable the Withholding Additional Info Revisions form in the
SO Withholding Additional Info program (P76B420) when you work
in the Stand-Alone Nota Fiscal program.
Working with Sales Orders and Notas Fiscais with Withholding for Services Sold
1-17
Note: You use a different process to void a nota fiscal after you run
the Sales Update - Brazil program.
Withholding amount
Service detail
The system groups the withholding by withholding type and percentage and prints
the withholding type, basis amount, rate, withholding amount, and due date on the
nota fiscal. If no withholding applies to the services sold, the system prints the
withholding section with no amounts for the tax types. You can enter text in a
processing option to print on the nota fiscal if no withholding applies to the services
on the nota fiscal.
See "Generating the Electronic Nota Fiscal" in the documentation for your release.
1.4.2 Forms Used to Modify Withholding Information for the Sale of Services
Form Name
Form ID
Navigation
Usage
W7610BG
Sales Order
Processing - Brazil
(G76B4211), Nota
Fiscal Inquiry Header Browse
W7610BF
Alternatively, select
Sales Order
Processing - Brazil
(G76B4211), select
Nota Fiscal Inquiry Detail Browse.
Form Name
Form ID
Navigation
Usage
Withholding
Additional Info
W76B4220A
Review existing
information for all
withholding types,
and enter or modify
withholding
information for
stand-alone notas
fiscais, and for IRPJ,
INSS, and ISS
withholding.
Withholding
Additional Info
Revision
W76B420A
On the Withholding
Additional Info form,
select one of these
options from the
Form menu:
Enter or modify
withholding
information for the
selected withholding
type (PIS, COFINS,
and CSLL).
1.4.3 Entering and Modifying Withholding Information for IRPJ, INSS, and ISS
Access the Withholding Additional Info form.
Figure 14
1.
Select the check box for the withholding type that you want to modify. Options
are:
INSS
IRPJ
ISS
Working with Sales Orders and Notas Fiscais with Withholding for Services Sold
1-19
PIS
You can select this option only when PIS withholding was not applied to the
sales order. If one or more records exist for PIS withholding, you use the
Withholding Additional Info Revisions form to access the records and make
changes.
COFINS
You can select this option only when COFINS withholding was not applied to
the sales order. If one or more records exist for COFINS withholding, you use
the Withholding Additional Info Revisions form to access the records and
make changes.
CSLL
You can select this option only when CSLL withholding was not applied to the
sales order. If one or more records exist for CSLL withholding, you use the
Withholding Additional Info Revisions form to access the records and make
changes.
2.
3.
4.
Complete the following fields, as necessary, for the withholding types that you
selected:
Amount
Basis
Concept
City Code
Service Code
Sales Code
Click OK.
1.4.4 Entering and Modifying Withholding Information for PIS, COFINS, and CSLL
Access the Withholding Additional Info Revisions form.
You use the Withholding Additional Info Revisions form to work with PIS, COFINS,
and CSLL withholding only. If no withholding was calculated, you must select the
Subject To check box for the withholding type on the Withholding Additional Info
form before you can access the Withholding Additional Info Revisions form from the
Form menu options on the Withholding Additional Info form.
Note: You cannot add withholding lines. You can only modify
existing lines.
Figure 15
Enter the tax amount, which is the tax basis multiplied by the tax rate.
Tax Information
1.5 Setting Up the Withholding Calculation Date for the Sale of Services
This section provides an overview of withholding calculation date for the sale of
services and discusses how to set up withholding calculation dates for the sale of
services.
1.5.1 Understanding the Withholding Calculation Date for the Sale of Services
When you have the JD Edwards EnterpriseOne software for Brazil calculate
withholdings on the sale of services for PIS, COFINS, and CSLL, you might need to
calculate the withholding based on different payment dates. For example, if you set up
the sale of a service to be paid in installments, your customer might need to pay you a
portion of a payment in several different months.
You use the Withholding Taxes on Services - Calculation Method program (P76B220) to
specify whether the system calculates the withholding amounts based on the month of
the invoice or the month of the payment due date. The system uses the due date setup
when it calculates PIS, COFINS, and CSLL withholding. If you do not set up a record
for a company/customer combination, then the system bases the withholding
calculation on the invoice date.
You can use the value *ALL in the Company Fiscal TaxId field, in the Customer Fiscal
TaxId field, or both the Company Fiscal TaxId and Customer Fiscal TaxId fields to have
the system use the invoice date or due date for all companies, customers, or for all
company/customer combinations. The system saves the records that you set up to the
WH Calculation Method by CO, C table (F76B220).
Working with Sales Orders and Notas Fiscais with Withholding for Services Sold
1-21
See Also:
1.5.2 Forms Used to Set Up Withholding Calculation Dates for the Sales of Services
Form Name
Form ID
Navigation
Usage
W76B220A
Work with
Calculation Method
PIS/COFINS/CSLL
SO Withholding
Review existing
Setup (G76B4231),
records.
Withholding Taxes on
Services - Calculation
Method
Enter the first 9 digits of the fiscal ID of the company. You can use the visual assist for
this field to look up the fiscal ID by the company address book number and the system
will retrieve the first 9 digits.
Customer Fiscal Tax Id
Enter the first 9 digits of the fiscal ID of the customer. You can use the visual assist for
this field to look up the fiscal ID by the customer address book number and the system
will retrieve the first 9 digits.
Date for WH Calculation