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This new regulatory feature addresses the changes in the ICMS-ST base amount calculation through the CONVÊNIO ICMS 52/62/2017:
Base ICMS-ST => (((Operation amount + IPI tax amount+ Freight+ Insurance+ Other charges – Discounts) * (1+(%MVA / 100))) - ICMS amount) / (1- ICMS tax rate intra)
To address the required changes, the Tributary substitution method enum for ICMS-ST tax type was updated with new value Markup (Agreement 52/2017).
Note In case you change the value for the existing sales tax codes, the change will take effect only for the newly created SO/PO lines. If the SO/PO lines are already created and you want to use new formula, you need to update sales tax group/item sales tax group manually.
To illustrate the current formula for Markup and new for Markup (Agreement 52/2017), here is a simplified example:
Sales order with the following information
Fiscal establishment located in SP state
Customer located in RJ state
MVA = 40%
ICMS tax rate interstate = 12%
ICMS tax rate intrastate = 18%
Product amount R$ 1.000,00
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Markup - current |
Markup (Agreement 52/2017) - new: |
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ICMS Base ICMS Inter = Product amount Base ICMS Inter = (1.000,00 + 0,00 + 0,00 + 0,00 – 0,00) Base ICMS Inter = 1.000,00
ICMS amount Inter = Base ICMS Inter * (Tax rate ICMS Inter / 100) ICMS amount Inter = 1.000,00 * (12,00 / 100) ICMS amount Inter = 120,00
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ICMS Base ICMS Inter = Product amount Base ICMS Inter = (1.000,00 + 0,00 + 0,00 + 0,00 – 0,00) Base ICMS Inter = 1.000,00
ICMS amount Inter = Base ICMS Inter * (Tax rate ICMS Inter / 100) ICMS amount Inter = 1.000,00 * (12,00 / 100) ICMS amount Inter = 120,00
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ICMS ST Base ICMS ST = (Product amount ) * (1+(%MVA / 100))
Base ICMS ST = (1.000,00 + 0,00 + 0,00 + 0,00 + 0,00 – 0,00) * (1+(40,00 / 100)) Base ICMS ST = 1.000,00 * 1,40 Base ICMS ST = 1.400,00
ICMS ST amount = (Base ICMS ST * (ICMS tax rate Intra / 100)) – ICMS amount Inter ICMS ST amount = (1.400,00 * (18,00 / 100)) – 120,00 ICMS ST amount = 252,00 – 120,00 ICMS ST amount= 132,00
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ICMS ST Base ICMS ST = (((Product amount + Freight+ Insurance+ Other charges – Discounts) * (1+(%MVA / 100))) - ICMS amount Inter ) / ( 1- Tax rate amount intra)
Base ICMS ST =( ((1.000,00 + 0,00 + 0,00 + 0,00 + 0,00 – 0,00) * (1+(40,00 / 100))) - 120) / (1-18%) Base ICMS ST = ((1.000,00 * 1,40) - 120) / (1-18%) Base ICMS ST = 1.280,00 / (1-18%) Base ICMS ST = 1560,98
ICMS ST amount = (Base ICMS ST * (ICMS tax rate Intra / 100)) – ICMS amount Inter ICMS ST amount = (1.560,98 * (18,00 / 100)) – 120,00 ICMS ST amount = 280,98 – 120,00 ICMS ST amount= 160,98
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This update is available for manual download and installation from the Microsoft Download Center.
Note You can refer to the above link and download the related hotfix.
You must have one of the following products installed to apply this hotfix:
You must restart the Application Object Server (AOS) service after you apply the hotfix.
If you are encountering an issue downloading, installing this hotfix, or have other technical support questions, contact your partner or, if enrolled in a support plan directly with Microsoft, you can contact technical support for Microsoft Dynamics and create a new support request. To do this, visit the following Microsoft website:
https://mbs.microsoft.com/support/newstart.aspx
You can also contact technical support for Microsoft Dynamics by phone using these links for country specific phone numbers. To do this, visit one of the following Microsoft websites:
Partners
https://mbs.microsoft.com/partnersource/resources/support/supportinformation/Global+Support+Contacts
Customers
https://mbs.microsoft.com/customersource/northamerica/help/help/contactus
In special cases, charges that are ordinarily incurred for support calls may be canceled if a Technical Support Professional for Microsoft Dynamics and related products determines that a specific update will resolve your problem. The usual support costs will apply to any additional support questions and issues that do not qualify for the specific update in question.
Note This is a "FAST PUBLISH" article created directly from within the Microsoft support organization. The information contained here in is provided as-is in response to emerging issues. As a result of the speed in making it available, the materials may include typographical errors and may be revised at any time without notice. See Terms of Use for other considerations.
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