Some professionals have not noticed, even with some justification for the many issues philippines food pictures that generally makes up the MPs, situations that are reflected in bookkeeping both block "P" (specific Social Security Contribution on Gross Revenue) philippines food pictures as the Calculation philippines food pictures and Bookkeeping of Social Contributions (PIS / PASEP and COFINS).
21. The rate referred to in item II of the caption is increased by one percentage point, in case of import of goods classified as TIPI, approved by Decree No. 7,660, of December 23, 2011, listed in the Annex to Law 12,546 of 14 December 2011. "(NR)
We understand, from information of the EFD Contributions working group, the unrecovered amount of additional (one percentage point), since the rate has not changed, does not confer the right credit should as soon compose cost.
Regarding the bookkeeping of Social Contributions, especially C195 records shall be given the basic amount, rate and credit based on the general rule (7.60%). That is, the desired credits philippines food pictures by the taxpayer will remain the same.
The booking philippines food pictures of C199 records, information about the payments of social security contributions, they should be informed on the basis of actual collection, that is, calculated philippines food pictures at a rate of 8.60%.
Can occur when informant taxpayer Book of digital bookkeeping contributions (EFD-CONTRIBUTIONS) that the Validator Program and Signer (PVA) can validate philippines food pictures the consistency between the C195 and C199 records. For the information of the Technical Group this bookkeeping there will be no such validation (improper) and taxpayers, especially on the skills of August / 12, can usually notarize your digital books.
This entry was posted in Tax Area, Business Consulting, Accounting, Business Law, Tax Law, SPED and marked C120, C190, efd-contributions, MP 563/12 by. Save permalink.
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