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Base Legal Cfop 5901

so I book for the industrialized company! and the company that sent the material in this cfop 5901 and highlighted ICMS who told me that this material is for the use and consumption of the company and active! I don`t understand! Guys, can anyone help me??? My company is presumed beneficiary and I received a simbolica shipping invoice for industrialization in Cfop 5901 where they highlight icms! And I have to go back to 5902 by rescheduling the show that ???? checked I always thought that NF shipping does not highlight icms. only on the customer certificate or future delivery shipment. Morning! It is simply Ana, ask her what legal basis of the regulation that says that the icms should be calculated. 1.Consulente, an undertaking which principally manufactures other parts and accessories for motor vehicles not previously specified (CNAE 29.49-2/99) and, incidentally, provides services for the transformation, welding, processing and coating of metals (CNAE 25.39-0/00), informs that it regularly industrializes parts and components for motor vehicles using the raw material supplied by the person placing the order, and who receives these products with ICMS suspension under CFOP 5901 (shipment for industrialization on request). 1.1. receives the goods directly from the customer, accompanied by an invoice with CFOP 5901 and returns the goods to a second industrialisation after the completion of the industrialisation process; 13.402 of Decree 45.490/00.Suspension of the IPI under Art. 40, points VI, VII, VIII, of Decree 4.544/02Return of industrializationThe basis for calculating the ICMS / IPI in the return of industrialization will consist of the value of the material that can be applied in the industrial process and added to the value of the work. If the operation is internal (in the State of São Paulo), the amount invoiced by the works will be postponed. Article 403 of the admission of ricmsos received will be suspended. ISSUANCE OF THE STANDARD INVOICE OF THE OPERATION: RETURN OF INDUSTRIALIZATION CFOP: 5 902 (Internal operations) – Symbolic return of materials used in industrialization on request.

6.902 (Interstate Operations) – Symbolic return of materials used in industrialization on demand. LEGAL BASIS: “Suspension of the ICMS in accordance with Article 402 of Decree 45.490/2000 (RICMS/SP)”. “Postponement of the ICMS in accordance with Article 403 of Decree 45.490/2000 (RICMS/SP)”. IPI: “Suspension of the IPI under Article 42 (VIII) of Decree No. 4.544/02 (RIPI)”. Notes: There is no impact of the ISS on the value of,Joao Share your knowledge with visitors every day. Industrialization ICMS based on a third electronic invoice issued by the manufacturer at the exit of the products resulting from the industrialization Filling of the article corresponding to the services provided (labor). I. When using CFOP 5.124 (which includes the services provided and the goods used in the industrial process) in the electronic invoice issued upon return to industrialization, the NJC code must be filled in for each of the goods used (which must be correctly broken down in the electronic document) and generally CST _00 (fully taxed). Ii. The CNM code 00000000 (eight zeros) is used for the position of the document corresponding to the services provided, with the indication cst _51 (carry-over), where applicable in CAT Regulation 22/2007. III.

The amount of work in calculating the yield of industrialization should be reported according to the criterion used to measure the survey in relation to the services provided, and the breakdown of the products/stocks used should be made separately from the labor in individualized lines. Find the appendix and calculate your company`s activity rate based on the description or the NCEN. See in real time the latest topics published in the forum. 8. When sending goods to the next manufacturer, however, CST 90 (Miscellaneous) must be used, as the invoice described in section 5.1 is only intended to accompany the goods on this route. The invoice that supports the process is the one issued by the author of the order and refers to the symbolic shipment of the goods with CFOP 5949, in which you must use CST 50 (suspension). 3.Com doubts about the correct issuance of tax documents in accordance with CAT Regulation 22/2007 and the completion of registration 0200 in accordance with the Practical Guide to Digital Tax Accounting – EFD ICMS/ IPI, Questions: 15.