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ICMS DIFAL tax is incorrectly calculated for imported items from suppliers set as Simplified Tax Regime (Doc ID 2643091.1)

Last updated on MARCH 11, 2020

Applies to:

LAD Add-on Localizations - Version 12.1 and later
Information in this document applies to any platform.

Symptoms

Version 12: Brazil Consulting Localizations

Actual Behavior

Differential Tax Rate for State Tax for Goods and Services (ICMS DIFAL) is incorrectly calculated for imported items from suppliers sets as Simplified Tax Regime, because it does not consider the Interstate Imported Items setup.

ICMS DIFAL is currently calculated as follows:

State Tax Standard Rate minus Interstate ICMS Rate

Where

  1. Simplified Tax Regime is defined in Setup > Site Address Fiscal Information > Suppliers > Details > Simplified BR Regime
  2. State Tax Standard Rate is defined in Setup > Fiscal Options > States > Internal ICMS Rate
  3. Interstate ICMS Rate is defined in Setup > Interstate ICMS Tax Rates > ICMS Rate

Expected Behavior

ICMS DIFAL should be calculated correctly for imported items from suppliers set as Simplified Tax Regime, taking the Interstate Imported Items setup into consideration.

ICMS DIFAL should be calculated as follows:

State Tax Standard Rate minus Interstate Imported Tax Standard Rate

Where

  1. Simplified Tax Regime is defined in Setup > Site Address Fiscal Information > Suppliers > Details > Simplified BR Regime
  2. State Tax Standard Rate is defined in Setup > Fiscal Options > States > Internal ICMS Rate
  3. Interstate ICMS Rate is defined in Setup > Organizations > Parameters > ICMS > Interstate Imported Items > Standard Rate

Steps

The issue can be reproduced at will with the following steps:

1. Responsibility: Integrated Receiving
2. Navigation: Receipts > Entry
3. Create a Fiscal Document for imported items from a Supplier whose address is set to Simplified Regime.
4. Check the ICMS DIFAL rate on the ICMS tab of the Fiscal Document line.

Important: When creating the Fiscal Document, please ensure that a Tributary Situation Code starting with "2" is used, meaning "imported goods acquired in domestic market".

Business Impact

The issue has the following business impact:
Due to this issue, Fiscal Documents with incorrect ICMS DIFAL taxes are created.

Changes

Issue is introduced by the <Patch 28817578> R12.CLL Brazilian Integrated Receiving Pack 75

Cause

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In this Document
Symptoms
Changes
Cause
Solution
References


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