kt sd brl pricing & taxes v1
TRANSCRIPT
-
8/9/2019 KT SD BRL Pricing & Taxes v1
1/29
Introduction BR Localization Pricingand Taxes Management
February, 201
-
8/9/2019 KT SD BRL Pricing & Taxes v1
2/29
2
Objective
Pricing Introduction: RVABRA
Tax Management Introduction
Taxes in the Pricing Procedure
3
A!"#$A
%
-
8/9/2019 KT SD BRL Pricing & Taxes v1
3/29
he objective of this document is to show:
Main Concepts about RVABRA
Main Concepts about Taxes in Brazil
List of Conditions by Taxes
Objective
-
8/9/2019 KT SD BRL Pricing & Taxes v1
4/29
2
Objective
Pricing Introduction: RVABRA
Tax Management Introduction
Taxes in the Pricing Procedure
3
A!"#$A
%
-
8/9/2019 KT SD BRL Pricing & Taxes v1
5/29
Pricing Introduction: RVABRA
PRICING CBT WHAT IT MEANS?
Condition-based tax calculation (CBT) Contrary to external tax
calculation, in the CBT all calculation and tax rate determination is
done by standard condition technique (pricing)
RVBR pricing procedure is !ocused on the condition-based taxcalculation (CBT)"
RV#BR pricing procedure it is the classical one !or external tax
calculation" This is the old concept and this is not used in $anone
Company"
%ur &T sessions 'ill be !ocused only in CBT tax calculations"
-
8/9/2019 KT SD BRL Pricing & Taxes v1
6/29
Pricing Introduction: RVABRA
PRICING PROCEDURES FOR DANONE
The RVBR is the basis !or all $anones ricing rocedures"
ZVBRnn
ZVBR01
ZVABRA
ZVABRB
RVABRA
$anones ricing
-
8/9/2019 KT SD BRL Pricing & Taxes v1
7/29
*ines + to + ll commercial policy !rom Company
(do not goes to .ota /iscal) rice list romotions $iscounts dditions %thers commercial calculations
Pricing Introduction: RVABRA
-
8/9/2019 KT SD BRL Pricing & Taxes v1
8/29
*ines 0 to 0 Taxes $e!initions
Rates Tax Bases %ther Bases Taxes 1xceptions Taxes Control Conditions
%thers 2n!ormations to Calculate Taxes
Pricing Introduction: RVABRA
-
8/9/2019 KT SD BRL Pricing & Taxes v1
9/29
*ines 0+ to 3 Taxes4 2C52
Base !or 2C52 tax calculation 2C52 Calculation (.et 6 Taxes)
Pricing Introduction: RVABRA
-
8/9/2019 KT SD BRL Pricing & Taxes v1
10/29
*ines 30 to 30 $iscounts to be sent to .ota /iscal
2! some discount is added in this session, should be mo7ed
to .ota /iscal document"
Pricing Introduction: RVABRA
-
8/9/2019 KT SD BRL Pricing & Taxes v1
11/29
*ines 3 a 89 Tax Base Calculation
2n this session must be added e7erything that must be used
to calculate the tax base !or taxes li:e discounts and !reight
Pricing Introduction: RVABRA
-
8/9/2019 KT SD BRL Pricing & Taxes v1
12/29
*ines ; to ;93 Conditions and 2BR#
The 2BR# condition is the o!!icial tax baseThe B#== conditions are calculated by !ormula and are
responsible by 7alues that goes to .ota /iscal
Pricing Introduction: RVABRA
-
8/9/2019 KT SD BRL Pricing & Taxes v1
13/29
*ines ? a ?+@ %ld Tax Conditions
These conditions ha7e no !unction in the pricing procedure,but because o! some standard routines cannot be remo7ed"
Pricing Introduction: RVABRA
-
8/9/2019 KT SD BRL Pricing & Taxes v1
14/29
*ines ?+8 to - %thers
Taxes o!!set
Aubtotal to trans!er to /2 or C%-
itholding Taxes
%thers
Pricing Introduction: RVABRA
-
8/9/2019 KT SD BRL Pricing & Taxes v1
15/29
2
Objective
Pricing Introduction: RVABRA
Tax Management Introduction
Taxes in the Pricing Procedure
3
A!"#$A
%
-
8/9/2019 KT SD BRL Pricing & Taxes v1
16/29
ISS
COFINS
PISICMS ST
IPIICMS
Tax Management Introduction
BRAZILIAN TAXES
IR
CSLL
-
8/9/2019 KT SD BRL Pricing & Taxes v1
17/29
Tax Management Introduction
ICMS
Tax !or o! oods or Aer7ices" 2t is applied in sales and
trans!ers and must be sho'ed in $./e document"
This is a Regional tax" Ao each RegionDAtate in BraEil can create rules
!or this tax"
2t is calculated using the combinations o! Ahip /rom RegionDAtate and
Ahip To RegionDAtate"
The standard exception is by A&F
2n $anone 'as customiEed exceptions by material group, materialorigin, industry sector"
The !ields and compose all exceptions"
-
8/9/2019 KT SD BRL Pricing & Taxes v1
18/29
Tax Management Introduction
ICMS ST ICMS SUBSTITUTION
2t is the substitution o! 2C5A tax and must be sho'ed in $./e
document"
This is a Regional tax" Ao each RegionDAtate in BraEil can create rules
!or this tax"
The !ields (5$), and
compose all 2C5A AT tax tables"
2n the standard exception is added the !ield A&F
2n $anone 'as customiEed an exception by material group that is the
most used !or this tax"
DanoneMilk
IndustrCarre!our
DanoneMilk
IndustrCarre!our
Re"ular Flo#
ICMS ST Flo#
ICMS
NO ICMS
ICMS
ICMS
ICMS ST
FinalCostu$er
ICMS
FinalCostu$er
ICMS
-
8/9/2019 KT SD BRL Pricing & Taxes v1
19/29
Tax Management Introduction
IPI INDUSTRIALIZATION TAX
2t is the tax !or industrialiEed goods and must be sho'ed in $./e
document" 2t is applied in sales !lo'"
This is a /ederal tax and is calculated by !ield (5aterial 5$)"
The standard exception is by A&F
2n $anone 'asnt customiEed others exceptions !or this tax" 2n !act,
because o! .C5 used, the $anone sales !lo' has not ha7e this tax"
-
8/9/2019 KT SD BRL Pricing & Taxes v1
20/29
Tax Management Introduction
PIS and COFINS CONTRIBUTIONS
Both taxes are 7ery similar and should be applied in sales !lo'" These
taxes are not sho'ed in $./e but should be sent in #5* to A1/G"
Both o! them 'ere determined by /ederal o7ernanment"
These taxes could be calculated by A&F, industry sector and material
group"
-
8/9/2019 KT SD BRL Pricing & Taxes v1
21/29
Tax Management Introduction
ISS SERVICE SALES
The I&& is the tax !or ser7ice sales" 2t is determined by each city"
Ho' $anone Company dont ha7e Aer7ice Aales this tax are not used in
Aales /lo's"
WITHHOLDING TAXES
The $anone sales could ha7e 'ithholding taxes 'hen do sales !or the
o7ernment" 2n this case these taxes are calculated manually in
/inance" There is no calculation in A$ pricing procedure"
The taxes that could be in 'ithholding taxes are IR, '&((,PI&and'O)I#&"
-
8/9/2019 KT SD BRL Pricing & Taxes v1
22/29
2
Objective
Pricing Introduction: RVABRA
Tax Management Introduction
Taxes in the Pricing Procedure
3
A!"#$A
%
-
8/9/2019 KT SD BRL Pricing & Taxes v1
23/29
Tax in the Pricing Procedure
ICMS
-
8/9/2019 KT SD BRL Pricing & Taxes v1
24/29
Tax in the Pricing Procedure
ICMS ST
-
8/9/2019 KT SD BRL Pricing & Taxes v1
25/29
Tax in the Pricing Procedure
IPI
-
8/9/2019 KT SD BRL Pricing & Taxes v1
26/29
Tax in the Pricing Procedure
PIS and COFINS
-
8/9/2019 KT SD BRL Pricing & Taxes v1
27/29
Tax in the Pricing Procedure
ISS
-
8/9/2019 KT SD BRL Pricing & Taxes v1
28/29
Tax in the Pricing Procedure
WITHHOLDING TAXES
-
8/9/2019 KT SD BRL Pricing & Taxes v1
29/29
Obrigado *Than+ ,ou *
Merci *&a-amat *