E1: 76B: Purchase Use F76432.BCFC Code Should Not Be Hard Coded as AF to ICMS Differential for Fixed Assets (Doc ID 2586781.1)

Last updated on SEPTEMBER 10, 2019

Applies to:

Symptoms

As per KM document E1: 76B: ICMS Differential (Doc ID 625651.1): <Purchase Use (BCFC) field in the F76432 must be populated with "CON" or "AF".>

The calculation is performed exclusively for interstate purchasing transactions of products bought for the company's own consumption and having the Purchase Use (BCFC) field in the Purchase Order Detail Tag File (F76432) populated with `CON' or `AF'.

Both codes are hard coded in X76TAXB but the EJA requirement for ICMS differential of the Fixed Assets can also be calculated for state transactions  and the Purchase Use Code "AF" shouldn't be hard code. In business , different Purchase used code is needed for ICMS differential calculation.

Legal requirements :

Decreto nr 1.090-R, de 25.10.2002

Art. 534 -Z-Z.-A. The tax base will be reduced in internal operations promoted by a wholesale distributor established in this State (Espirito Santo), so that the effective tax burden results in a percentage of seven percent (Law No. 7,000/2001, art. 5-A, VII). (Wording given by Decree No. 4,209-R, of 11.01.2018 - DOE ES of 01.12.2018)

Paragraph 4. In the hypothesis of this article, the purchaser of the goods, when not destined for commercialization or industrialization, shall be responsible for supplementing the tax referring to the portion not collected by the wholesale establishment. (Wording given to paragraph by Decree No. 2,941-R of January 6, 2012, DOE ES of January 9, 2012).

Decreto nr 1.090-R, de 25.10.2002

Art. 534 -Z-Z.-A. A base de cálculo será reduzida nas operações internas promovidas por estabelecimento comercial distribuidor atacadista estabelecido neste Estado, de forma que a carga tributária efetiva resulte no percentual de sete por cento (Lei nº 7.000/2001 , art. 5º-A , VII). (Redação dada pelo Decreto nº 4.209-R , de 11.01.2018 - DOE ES de 12.01.2018)

§ 4º Na hipótese deste artigo, o adquirente da mercadoria, quando não destiná-la à comercialização ou industrialização, ficará responsável pela complementação do imposto referente à parcela não recolhida pelo estabelecimento atacadista. (Redação dada ao parágrafo pelo Decreto nr 2.941-R , de 06.01.2012, DOE ES de 09.01.2012).

Changes

Cause

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