(BRA) Assess, pay, declare, and adjust ICMS and ICMS-ST taxes

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Important

This content is archived and is not being updated. For the latest documentation, see Microsoft Dynamics 365 product documentation. For the latest release plans, see Dynamics 365 and Microsoft Power Platform release plans.

Applies To: Microsoft Dynamics AX 2012 R3, Microsoft Dynamics AX 2012 R2

This topic explains how to determine the amount of Imposto sobre Circulação de Mercadorias e Serviços (ICMS) tax to be paid per fiscal establishment for a specific month. This topic also explains how to generate the ICMS tax payment that allows the registration and posting of the ICMS tax payment with fiscal-related information. The difference between the ICMS tax amount collected on sales of goods and the ICMS tax amount paid on purchases of goods is calculated. If the net amount gives you a tax liability, you can enter a vendor invoice journal entry and pay the amount of ICMS tax that you owe to the tax authority.

Note

The procedure for completing this task has changed for Microsoft Dynamics AX 2012 R3. For information that is specific to Microsoft Dynamics AX 2012 R3, see the section later in this topic.

Assess, pay, and declare ICMS taxes

  1. Run ICMS reports to determine whether there are any inconsistencies in ICMS tax calculations. Follow these steps:

    1. Click Fiscal books > Reports > Incoming book. Select a fiscal establishment, enter the starting and ending date, and then click OK. The Livro de Registro de Entrada report is printed.

    2. Click Fiscal books > Reports > Incoming book. Select a fiscal establishment, enter the starting and ending date, and then click OK. The Livro de Registro de Saída report is printed.

  2. Resolve any inconsistencies that appear on the reports.

  3. Click Fiscal books > Common > Booking period.

  4. Select a booking period.

  5. On the Action Pane, click ICMS, and then select the month.

  6. On the ICMS list page, on the Action Pane, click ICMS tax assessment, and then click OK.

  7. On the Action Pane, click Print > ICMS tax assessment book to print the ICMS assessment book (Registro de Apuração de ICMS modelo P9). This report shows the monthly total accounting values and tax values for ICMS on incoming and outgoing fiscal documents for goods and services.

  8. If the sum of the tax debt is larger than the sum of tax credits, there will be a debit balance (liability) to be paid to the tax authorities. You can view the amounts in the FactBoxes on the ICMS list page. Enter this amount in a vendor invoice journal entry for the tax authority. For more information, see “Enter vendor invoices in journals” in the Application User Help.

  9. To create and post an ICMS tax payment, follow these steps:

    1. Click Fiscal books > Common > Tax assessment > ICMS.. Select an ICMS tax assessment. In the New group, click ICMS tax assessment.

    2. Click Create from assessment to create the ICMS tax payment from the ICMS tax assessment.

      -or-

      Click Other debit to create a tax payment for a specific tax adjustment transaction.

      This creates record E116 for the ICMS tax payment and record E250 for the ICMS-ST tax payment of SPED fiscal obligation. The Payment type field is populated depending on whether the tax payment was created from a tax assessment or from other debits.

    3. Enter the values in the ICMS to pay code and Receita code fields for the tax payment.

    4. Enter an Interest amount or Fine amount value if this is a late tax payment.

      The Voucher field is populated when the Accounts payable payment is posted.

    5. Enter a description for the tax payment.

    6. Select the authority that will receive the tax payment and terms of payment.

    7. Enter a Referenced process number value and select the agency.

    8. Click Post to post the tax payment in Accounts payable.

      You can view the tax transactions for an ICMS tax payment by clicking Tax transactions on the ICMS list page.

Reverse payments

  1. Click Fiscal books > Common > Tax assessment > ICMS.

  2. On the Action pane, click Tax payment.

  3. In the Tax payment form, click Transactions.

  4. Select the tax payment transaction to reverse, and then click Reverse transaction.

  5. Enter the date of the reversal, and then click OK.

Next step

(BRA) Generate the SPED fiscal export file for a month

Adjust ICMS tax assessments

To change the tax amount for a specific ICMS or ICMS tributary substitution (ICMS-ST) tax assessment, you can enter an adjustment.

  1. Click Fiscal books > Common > Tax assessment > ICMS. On the Action Pane, click Adjustment.

  2. In the General tax adjust/benefit/incentive form, click New.

  3. Select an adjustment code.

  4. Enter a complementary description.

  5. If necessary, select the Tax difference check box.

  6. Enter the amount of the adjustment.

Adjust ICMS-ST tax assessments

  1. Click Fiscal books > Common > Tax assessment > ICMS. On the Action Pane, click Adjustment.

  2. In the General tax adjust/benefit/incentive form, click New.

  3. Select an adjustment code.

  4. Enter a complementary description.

  5. Enter the amount of the adjustment.

View retail Z report

When ICMS taxes are assessed, the taxable amount of the Z reports are considered and classified during the assessment process. You can view the retail Z reports of fiscal receipts and related fiscal receipts.

  1. Click Fiscal books > Common > Booking period. On the Action Pane, click Z reports.

  2. In the Z reports form, you can verify taxable amounts and other fiscal information.

  3. Click Fiscal receipts to open the Fiscal receipts form.

  4. View the taxable information about the related fiscal receipts.

View ECF daily operations report

When ICMS taxes are assessed, the taxable amount of the Z reports are considered and classified during the assessment process. View all Z reports for a specific day for all fiscal printers located in the fiscal establishment.

A sequence number is generated for each report when the booking period is synchronized.

  1. Click Fiscal books > Common > Booking period. On the Action Pane, click ECF daily operations report.

  2. In the ECF daily operations report form, you can verify Z report amounts for a specific date or date range.

  3. You can set up the Next ECF daily operation report number value in the Fiscal establishments form. Click Organization administration > Setup > Brazil > Fiscal establishments. On the Retail FastTab, in the Next ECF Daily Operation Report Number field, enter the next report number.

See also

(BRA) Assess, pay, declare, and adjust IPI taxes