KT SD BRL Pricing & Taxes v1

8/9/2019 KT SD BRL Pricing & Taxes v1

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Introduction BR Localization Pricingand Taxes Management

February, 201


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2

Objective

Pricing Introduction: RVABRA

Tax Management Introduction

Taxes in the Pricing Procedure

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he objective of this document is to show:

Main Concepts about RVABRA

Main Concepts about Taxes in Brazil

List of Conditions by Taxes

Objective


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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"


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PRICING PROCEDURES FOR DANONE

The RVBR is the basis !or all $anones ricing rocedures"

ZVBRnn

ZVBR01

ZVABRA

ZVABRB

RVABRA

$anones ricing


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*ines + to + ll commercial policy !rom Company

(do not goes to .ota /iscal) rice list romotions $iscounts dditions %thers commercial calculations



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*ines 0 to 0 Taxes $e!initions

Rates Tax Bases %ther Bases Taxes 1xceptions Taxes Control Conditions

%thers 2n!ormations to Calculate Taxes



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*ines 0+ to 3 Taxes4 2C52

Base !or 2C52 tax calculation 2C52 Calculation (.et 6 Taxes)



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*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"



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*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



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*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



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*ines ? a ?+@ %ld Tax Conditions

These conditions ha7e no !unction in the pricing procedure,but because o! some standard routines cannot be remo7ed"



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*ines ?+8 to - %thers

Taxes o!!set

Aubtotal to trans!er to /2 or C%-

itholding Taxes

%thers



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ISS

COFINS

PISICMS ST

IPIICMS


BRAZILIAN TAXES

IR

CSLL


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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"


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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


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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"


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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"


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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#&"


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Tax in the Pricing Procedure

ICMS


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ICMS ST


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IPI


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PIS and COFINS


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ISS


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WITHHOLDING TAXES


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Obrigado *Than+ ,ou *

Merci *&a-amat *

KT SD BRL Pricing & Taxes v1

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