E cofins e



Keywords: e cofins e
Description: Country Version Brazil calculates and applies the following social tax contributions in Asset Accounting (FI-AA): The PIS ( programa de integração social ) is an employers’ profit participation

Country Version Brazil calculates and applies the following social tax contributions in Asset Accounting (FI-AA):

The PIS ( programa de integração social ) is an employers’ profit participation program. The contribution value is summed over each production step, and this sum is then a credit to the final production step. It must be calculated for fixed assets, including materials – for which the 1.65% tax rate (effective December 2002) is applied to the base amount in Materials Management (MM). The tax value must be depreciated over the useful life of the asset.

The COFINS ( contribuição para financiamento da Seguridade Social ) is a social security contribution. Its tax rate is 7.6% (effective February 1, 2004 ), and it is based on the acquisition and production costs (APC). According to article 3 of law 10.833, COFINS must also be calculated for fixed assets. The credit is defined using the tax rate over the depreciation of the asset each month.

For the system to fulfill the above requirements, you need to create a depreciation area and a depreciation key for both PIS and COFINS, and then assign the new areas to your assets. All activities listed in steps 1 and 2 below are in Customizing for Financial Accounting (FI) under Asset Accounting.

You need to create two new depreciation areas, one each for PIS and COFINS. In Customizing, choose Valuation and complete the activities under Depreciation Areas (see also Subsequent Creation/Deletion of a Depreciation Area ). The following settings are recommended, but your settings may vary based on your business requirements:




Photogallery E cofins e:


Manual da Escriturao Fiscal Digital (PIS, COFINS e Contribuies Pr


Manual da Escriturao Fiscal Digital (PIS, COFINS e Contribuies Pr


Apresentao "Regras de impostos Configurando regras de impostos ...


Manual da Escriturao Fiscal Digital (PIS, COFINS e Contribuies Pr


Apresentao "PIS/PASEP e COFINS Ana Priscila Haile Rafael Roma ...


Manual Prtico de Operaes Fiscais e Contbeis (ICMS, IPI, ISS, PIS,


sped-vol-iv-efd-pis-cofins-4 ...


Orientaes para Incorporadoras no SPED PIS/COFINS.  SPED  EBS ...


Pis e Cofins no Comrcio


PIS E COFINS. Conceito de insumo. interpretao histrica, ac. 93


Apresentao "A jurisprudncia e o conceito de insumo para PIS e ...


EFD Archives - Blog Bluesoft ERP


PIS E COFINS. Conceito de insumo. interpretao histrica, ac. 93


CST/CSOSN equivalente


Coleo de Planejamento Contbil e Tributrio - Vol III. - IRPJ, CSL,


Index of /help/1.8/CtrlFiscal/Imagens


Cartilha tributacao pis e cofins


PIS/COFINS especficos por Ramo de Atividade (Atacado, Varejo, etc ...