SAP ABAP IMG Activity J_1BTX_FLEX_CLAS (Define Flexible PIS/COFINS Bases for FI/MM Tax Codes (Clas. Tax. Calc.))
Hierarchy
☛ BBPCRM (Software Component) BBPCRM
   ⤷ CRM-LOC-BR (Application Component) Brazil
     ⤷ J1BA (Package) Localization Brazil
IMG Activity
ID J_1BTX_FLEX_CLAS Define Flexible PIS/COFINS Bases for FI/MM Tax Codes (Clas. Tax. Calc.)  
Transaction Code S_EBJ_98000084   (empty) 
Created on 20120626    
Customizing Attributes J_1BTX_FLEX_CLAS   Define Flexible PIS/COFINS Bases for FI/MM Tax Codes (Clas. Tax. Calc.) 
Customizing Activity J_1BTX_FLEX_CLAS   Define Flexible PIS/COFINS Bases for FI/MM Tax Codes (Clas. Tax. Calc.) 
Document
Document Class SIMG   Hypertext: Object Class - Class to which a document belongs.
Document Name J_1BTX_FLEX_PISCOFINS    

Use

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).

Requirements

Standard settings

Activities

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

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.

Business Attributes
ASAP Roadmap ID 201   Make global settings 
Mandatory / Optional 2   Optional activity 
Critical / Non-Critical 1   Critical 
Country-Dependency E   Invalid for countries specified 
Customizing Attributes Country Key Country Name
J_1BTX_FLEX_CLAS BR Brazil
Maintenance Objects
Maintenance object type C   Customizing Object 
Assigned objects
Customizing Object Object Type Transaction Code Sub-object Do not Summarize Skip Subset Dialog Box Description for multiple selections
J_1BPISCOF_CLASV V - View SM30  
History
Last changed by/on SAP  20120626 
SAP Release Created in 607