(BRA) Set up parameters for SPED EFD - Contributions

  • 项目

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

This topic explains how to specify parameters for SPED EFD - Contributions text files by using the EFD – Contributions parameters form.

The SPED EFD - Contributions text files are generated by legal entities that already have the obligation to issue Accounting and Fiscal SPED. The text files include the transactions that represent the Programa de Integração Social (PIS) and Contribuição para o Financiamento da Seguridade Social (COFINS) taxable and non-taxable revenue, and the cost or expenses with credit of PIS and COFINS.

备注

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.

Set up requirements for SPED EFD - Contributions

To set up requirements for SPED EFD – Contributions text files, follow these steps:

  1. Click Fiscal books > Setup > Tax statements parameters. Select EFD - Contributions. On the Setup parameters FastTab, click Open.

  2. In the EFD – Contributions parameters form, enter the required SPED EFD - Contributions information.

  3. In the File location field, enter the location where the SPED EFD - Contributions text files will be saved.

  4. In the Type of activity field, select the activity type from the following options:

    • Industrial or equivalent Industrial

    • Services

    • Retail

    • Financial activity

    • Real estate activity

    • Others

  5. In the Version field, select the version of the SPED EFD - Contributions layout.

  6. Select the type of legal entity.

  7. In the Assessment regimen field, select the assessment schema that is used for SPED EFD - Contributions from the following options:

    • Non cumulative – Calculate assessments based on billing or debits and purchases and deductions or credits.

    • Cumulative – Calculate assessments based on billings that don’t have any deductions or credits.

    • Both – Calculate assessments based on both the Non cumulative and Cumulative regimens.

  8. In the Booking and assessment criteria field, select the criteria to use to book the tax credit. For Microsoft Dynamics AX 2012 R3, only the Detailed option is supported.

  9. Select the type of assessment contribution. For Microsoft Dynamics AX 2012 R3, only the Basic tax value contribution is supported.

  10. In the Credit allocation method field, select the method of credit allocation: Direct or Proportional distribution.

    This field is available if Non cumulative or Both are selected in the Assessment regimen field.

  11. In the NFe and ECF options field, select the NFe transaction reporting option from the following options:

    • Consolidated – Consolidate all NFe transactions into one record on the C18X fiscal report.

    • Detailed – List all individual transactions on the fiscal report.

  12. On the Fiscal establishment FastTab, enter the required SPED ECD information. For more information, see (BRA) Set up a fiscal organization.

Record 0111

The record 0111 in SPED EFD Contributions is generated automatically when the Credit allocation method is Proportional distribution.

The record is generated based on the tax transactions with the following criteria:

Concept

Criteria

Taxable income

  • Regime - Non cumulative – This includes tax transactions with non cumulative tax rate and specific tax rate. See

  • Fiscal Value – This include tax transactions with fiscal value = 1 (with debit)

  • CFOP – Tax transactions with CFOP starting on 5 or 6

Non taxable Income

Fiscal Value – This include tax transactions with fiscal value = 2 (exempt) or 3 (non taxable others).

Foreign Income

  • Fiscal Value –This include tax transactions with fiscal value = 1 (taxable).

  • CFOP – Tax transactions with CFOP starting on 7.

Non revenue

All tax transactions with taxation code = 49 or 99.

See also

(BRA) Set up and calculate tax on sales and purchases

(BRA) Sales tax codes (modified form)

(BRA) Set up Brazilian parameters