(BRA) Set up and calculate tax on sales and purchases
Applies To: Microsoft Dynamics AX 2012 R3, Microsoft Dynamics AX 2012 R2
You can set up and calculate sales taxes on sales, purchases, transfers between fiscal establishments, delivery of items to a third party, or receipt of items from a third party.
Set up sales tax parameters
Click General ledger > Setup > General ledger parameters.
In the General ledger parameters form, in the left pane, click Sales tax.
In the Sales tax area, in the Calculation method field, select Line.
Clear the Apply U.S. taxation rules and Conditional sales tax check boxes.
Specify a sales tax expense account for a ledger posting group
Use this procedure to specify a sales tax expense account for a ledger posting group. The sales tax expense account is an offset account for the sales tax that is payable. For each tax entry that is generated with the accounts that are configured in the Sales tax payable field in the Ledger posting groups form, a debit ledger entry is generated with the account that is defined in the Sales tax expense field.
Click General ledger > Setup > Sales tax > Ledger posting groups.
Select or create a ledger posting group. For more information, see (BRA) Set up ledger posting groups for sales tax.
In the Sales tax expense field, select a sales tax expense account to post the tax expenses to.
Notes
You can select only a main account for which Sales tax expense is selected in the Posting type field in the Accounts for automatic transactions form.
Set up sales tax codes
Click General ledger > Setup > Sales tax > Sales tax codes.
Select or create a sales tax code. For more information, see the "Create a sales tax code" section in Création de différents types de codes taxe.
In the Settlement period and Ledger posting group fields, select a settlement period and a ledger posting group for the sales tax.
Click the Calculation FastTab, and then in the Tax type and Taxation code fields, select a tax type and a taxation code.
In the Origin field, select a method to calculate the selected sales tax code. This calculation method is applied to the tax base amount. For more information, see À propos des modes de calcul des taxes dans le champ Origine.
In the Marginal base field, select Net amount per line. For more information, see À propos du champ Base marginale.
Select the Retained tax/to recuperate check box to retain tax from the supplier for a purchase, or to recover tax from a customer for a sales transaction for the sales tax code. For a purchase transaction, the tax amount is deducted from the total invoice amount that is paid to the vendor. For a sales transaction, the tax amount is deducted from the total invoice amount that is received from the customer. If this check box is selected, the Included tax and Tributary substitution method fields are not available.
The Retained tax/to recuperate check box is selected for the Imposto Nacional de Seguridade Social (INSS), Imposto de Renda Retido na Fonte (IRRF), Imposto sobre Serviços (ISS), and Retained INSS tax types.
Notes
The Retained tax/to recuperate check box is not available if you select Import tax, ICMS-ST, or ICMS-DIF in the Tax type field.
Select the Included tax check box to include the sales tax in the sales or purchase price. The total invoice amount includes the tax that is specified on the tax code. If you clear this check box, the sales tax is not included in the sales or purchase price. However, the sales tax is included in addition to the sales price on the invoice. If this check box is selected, the Retained tax/to recuperate and Tributary substitution method fields are not available.
The Included tax check box is selected for the Imposto sobre Circulação de Mercadorias e Serviços (ICMS), Program de Integracao Social (PIS), and Contribuição para Financiamento da Seguridade Social (COFINS) tax types.
Notes
The Included tax check box is not available if you select Import tax or ICMS-ST in the Tax type field.
In the Tributary substitution method field, select Markup or Simplified estimate as the method to use to calculate the tributary substitution. Tax substitution is the collection of sales tax at the first point of sale, where the markup tax rate is estimated by the fiscal authorities. This is done to expedite the collection of taxes.
If you select Markup or Simplified estimate in the Tributary substitution method field, the Origin field is updated to Percentage of gross amount. You can select a sales tax code of the IPI tax type in the Sales tax on sales tax field, and enter the tax value and the markup percentage in the Value and Markup fields in the Values form. The markup represents the estimated markup percentage.
Notes
The Tributary substitution method field is available only if you select ICMS-ST in the Tax type field.
Click Values to open the Values form.
Press CTRL+N to create a record, and then in the Value field, specify the tax percentage.
In the Tax reduction pct field, specify the tax reduction percentage. The tax base reduction percentage is the percentage of the reduced tax base.
In the Markup field, specify the markup percentage to apply to calculate the tax on the tributary substitution.
Notes
The markup is calculated only when Markup or Simplified estimate is selected in the Tributary substitution method field in the Sales tax codes form.
Set up taxes as exempt or without credit
There are some operations that do not grant rights of credit, depending on the fiscal operations in Brazil. These include the following examples:
For purchases made for commercialization purposes, IPI does not have rights of tax credit, but it is available in the fiscal document.
For purchases made for use and consumption purposes, ICMS does not have rights of tax credit, but it is available in the fiscal document.
Exported items are exempt from IPI and ICMS.
Small items that are distributed as free samples with no commercialization amount are exempt from IPI and ICMS.
Remittance of items as demonstrations or repairs is exempt from IPI and ICMS in intrastate operations.
The following setup is required for taxes without credit:
Click General ledger > Setup > Sales tax > Item sales tax groups.
Select or create an item sales tax group. For more information, see Création de groupes de taxes d'article.
Click the Setup FastTab.
Click Add, and then in the Sales tax code field, select a sales tax code.
Select the Without tax credit check box, or select a taxation code with a 3. without credit/debit (other) fiscal value in the Taxation code field to indicate that the sales tax code is without credit.
Select the Exempt check box, or select a taxation code with a 2. without credit/debit (exempt or not taxable) fiscal value in the Taxation code field to indicate that the sales tax code is exempt.
Taxes can also be set up as exempt in the Sales tax groups form by using a taxation code with a 2. without credit/debit (exempt or not taxable) fiscal value, or by selecting the Exempt check box on the Setup FastTab.
When you set up taxes without tax credit:
For vendor invoices that do not have credit, the tax amount is not posted to the ledger. The tax amount is added to the cost of the item when the purchase order is invoiced.
For customer invoices, tax-related transactions are not generated, but the tax amount is calculated and added to the invoice.
Calculate tax on sales orders or purchase orders
Click Accounts receivable > Common > Sales orders > All sales orders.
–or–
Click Accounts payable > Common > Purchase orders > All purchase orders.
Select or create a sales order or purchase order. For more information, see (BRA) Create and post a sales order
Select or create a sales order line or purchase order line, and then click the Line details FastTab.
Click the Setup tab.
In the Sales tax group and Item sales tax group fields, select a sales tax group and an item sales tax group.
In the Sales order form, on the Action Pane, click Invoice > Invoice, and then click OK to post the sales order.
–or–
In the Purchase order form, on the Action Pane, click Invoice > Invoice. In the Vendor invoice form, on the Action Pane, click Post > Post to post the purchase order.
Close the form.
Click General ledger > Inquiries > Tax > Posted sales tax. Click OK.
–or–
Click Accounts payable > Inquiries > Journals > Invoice journal. Click Posted sales tax.
–or–
Click Accounts receivable > Inquiries > Journals > Invoice journal. Click Posted sales tax.
–or–
Click Project management and accounting > Reports > Project invoices > Project invoice journals. Click Posted sales tax.
Click the Amount tab to view the following information:
Tax reduction pct – The tax base reduction percentage.
Exempt base amount – The base amount for which the sales tax is exempt. This field is updated when an invoice is posted either with a 2. without credit/debit (exempt or not taxable) fiscal value, or for the reduced base on which taxes are not calculated.
Taxable base amount – The base amount on which the sales tax is calculated. This field is updated when the invoice is posted with a 1. with credit/debit fiscal value.
Taxable amount – The sales tax amount when the invoice is posted with a 1. with credit/debit fiscal value.
Other base amount – The base amount on which the sales tax is calculated without credit or debit. This field is updated when the invoice is posted with a 3. without credit/debit (other) fiscal value.
Other tax amount – The sales tax amount when the invoice is posted with a 3. without credit/debit (other) fiscal value.
See also
(BRA) Sales tax codes (modified form)
(BRA) Sales tax groups (modified form)
(BRA) Item sales tax groups (modified form)
(BRA) Posted sales tax (modified form)