Modalidade de determinação da Base de Cálculo do ICMSST

Por Henrique Moreira

Foi implementado uma alteração no motor de cálculo, referente ao retorno da modalidade de base de cálculo do ICMSST (modBCST).

Para as operações cujo CST = 10, 30, 70, 201 ou 202, retornávamos de acordo com os seguintes parâmetros:

• Se operação fosse calculado com preço tabelado ou máximo sugerido (pauta – BC composição 19, 34, 51, 63) = modBCST = 0;
• Se operação fosse calculado com margem de valor agregado (MVA):

1. MVA lista negativa = modBCST=1
2. MVA lista positiva = modBCST=2
3. MVA lista neutra = modBCST=3
4. MVA original ou ajustado = modBCST=4

Com a alteração feita, passamos a ter:

• Se operação fosse calculado com preço tabelado ou máximo sugerido (pauta – BC composição 19, 34, 51, 63) = modBCST = 0;
• Se operação fosse calculado com margem de valor agregado (MVA) = modBCST = 4

Ou seja, com exceção do cálculo com pauta, sempre irá retornar modBCST=4 quando calculado com MVA.

Calculation Basis Modality for ICMSST

By Henrique Moreira

An update has been implemented in the calculation engine regarding the return of the ICMSST calculation basis modality (modBCST).

For transactions where CST = 10, 30, 70, 201, or 202, the return was previously based on the following parameters:

• If the transaction was calculated with a fixed or maximum suggested price (tax guidelines – BC composition 19, 34, 51, 63) = modBCST = 0;
• If the transaction was calculated with a margin of added value (MVA):

1. Negative MVA list = modBCST = 1
2. Positive MVA list = modBCST = 2
3. Neutral MVA list = modBCST = 3
4. Original or adjusted MVA = modBCST = 4

With the recent change, we now have:

• If the transaction was calculated with a fixed or maximum suggested price (tax guidelines – BC composition 19, 34, 51, 63) = modBCST = 0;
• If the transaction was calculated with a margin of added value (MVA) = modBCST = 4

In other words, except for calculations with tax guidelines, modBCST will always return as 4 when calculated with MVA.

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