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rodolfo_celante
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Quer ler a versão em português ? Clique aqui.


 

Hello,

This is the first blog post in a series exploring the new EFD-Reinf 2.1.1 layout. In this post, we'll be taking a closer look at the fields in the Income Postings/Payments with Retention table (/TMF/D_LCTORENRT). In this post we will go through:

  • Prerequisites

  • Background information about the Income Postings/Payments with Retention table (/TMF/D_LCTORENRT).

  • Key fields – An overview of the table’s key fields.


Prerequisites


You have installed the SP package 17 of TDF and updated as described in the prerequisites installation notes of SAP Note 3298145 - [TDF SP17] Note 046: EFD-Reinf - DDIC and Hana Views Updates.

Background information about the Income Postings/Payments with Retention table (/TMF/D_LCTORENRT).


The table Income Postings/Payments with Retention (/TMF/D_LCTORENRT LCTORENRT) is the main table for the generation of the EFD-Reinf R-4000 series events. It determines which periodic events are generated from the R-400 event family.



Key fields – An overview of the table’s key fields.


The fields below represent the key fields of this table.











































Field Description Comment
MANDT Client Systems client
EMPRESA Company Code Company that needs to report the event.
FILIAL Branch Branch that needs to report the event.
EXERCICIO Year Fiscal year to be reported
NUM_LCTO Posting Number Number of the tax entry to be reported
NUM_ITEM Posting Item Number Tax Document item to be reported.
DT_FG Payment/Credit Date Date on which the retention event was generated.

CAT_LCTO Field (Posting type) 


This field helps to identify the type of event that needs to be reported. The table below shows the meaning of each value in relation to the event generation.




























Value Description Related event
1 Payments/Credits to Natural Person R-4010
2 Payments/Credits to Legal Person R-4020
3 Payments/Credits to Not Identified Person R-4040
4 Withholding at Receipt R-4080

LEDGER Field


This field supports scenarios where the company has more than one active tax book, its used to help you identify the values source.

NAT_REND Field (Income Nature Code)


This field indicates the incomes nature, its be used to fill the tag <natRend> of the periodic events.

NAT_REND_OBS Field (Income Nature Observation)


Used to fill <observ> tag in the events R-4010, R-4020, and R-4080.

The Brazilian government accepts up to 200 characters, but the field is limited to 60 characters.

COMP_FP Field (Income Payment/Credit Period)


Used to fill the <compFP> tag in the R-4010 event.

To fill it, one must pay attention to the income nature table. Informs the jurisdiction that the incomes are related to.

IND_DEC_TERC Field (Christmas Bonus)


This field is used to fill in the tag <indDecTerc>, reported only in event R-4010.

The same must be filled according to the income nature table. Only inform if the income relates to Christmas Bonus.

IND_FCI_SCP field (Investment Fund or Account Participation)


Used to fill the <indFciScp> tag in the events R-4010 and R-4020.

Investment Fund or Account Participation indicative. Indicative of Fund/Investment Club or Company in Participation Account, according to the following options:

  • 1 - FCI – Fund or Investment Club;

  • 2 - SCP – Company in Participation Account.


To use this field, you need to generate the R-1050 event and follow the rules:

  1. You must have previously informed through the event R-1050.

  2. If {indFciScp} is equal to [1] (FCI), the linked entity type (tpEntLig} in R-1050 must be equal to [1, 2, 3].

  3. If {indFciScp} is equal to [2] (SCP), the linked entity type (tpEntLig} in R-1050 must be equal to [4].


NR_INSC_FCI_SCP Field (CNPJ Registration Number according to the indFciScp field)


This field is used to fill in the tag <nrInscFciScp> in the events R-4010 and R-4020.

PERC_SCP Field (Obtained Percentage in Participation Account)


This field is used to fill in the <percSCP> tag in the R-4010 and R-4020 events.

IND_JUD field (Multiple Income Sources Given by Judicial Decision)


This field fills the tag <indJud> in the events R-4010 and R-4020.

 















Event Description
R-4010

Exclusively indicates income of a nature different than RRA and derived from a judicial ruling.

Validation: If provided, indRRA should be null.
R-4020

Judicial Decision Income Indicative

Validation: Mandatory information if natIncome = 11001, 11002 or 11003.

COD_PART (Participant Code)


This field is relevant for both internal control and overseas beneficiary scenarios. It enables the solution to retrieve data in the Participant view, including address information from abroad. This view provides information like if the participant is a natural person or not, and if the customer is from abroad.

CPF_BENEF (Beneficiary's CPF)


The field fills the tag <cpfBenef> in event R-4010 and is a key field for linking dependent data.

NM_BENEF (Beneficiary's Name)


This field fills the <nmBenef> tag. The table below indicates how to fill this field according to the case.

Validation: Mandatory and exclusive information if cpfBenef or cnpjBenef are not provided.

  • Foreign contributor – Fill only this field, NM_BENEF



  • Brazilian contributor – Fill the event CPF_BENEF (in the event R-4010) or CNPJ_BENEF (in the event R-4020).


CNPJ_BENEF field (Beneficiary's CNPJ)


This field fills the tag <cnpjBenef> of event R-4020, being a key field for the relationship of the other event groups.

Campo CNPJ_BENEF (CNPJ do beneficiário)


Este campo preenche a tag <cnpjBenef> do evento R-4020, é um campo chave para o relacionamento dos outros grupos deste evento.

ISEN_IMUN field (Exemption and Immunity Information)


This field fills in the tag <isenImun> in event R-4020.

CNPJ_FONT field (CNPJ of the Source Paying the Income)


Exclusive field for the R-4080 that fills the <cnpjFont> tag.

DESC_PGTO field (Payment Description)


Exclusive field for the R-4040 that fills the <descr> tag.

Value fields.


In the table below, the value fields and their respective tags are listed.




































































Field Description Tag
VLR_BRUTO Gross Value - The gross amount of the posting for the payment / invoice receipt. <vlrBruto>
VLR_BASE_IR Income Tax Base Value <vlrBaseIR>
VLR_IR Income Tax Value <vlrIR>
VLR_BASE_AGREG Aggregated Base Value <vlrBaseAgreg>
VLR_AGREG Aggregated Value <vlrAgreg>
VLR_BASE_CSLL CSLL Base Value <vlrBaseCSLL>
VLR_CSLL CSLL Value <vlrCSLL>
VLR_BASE_COFINS COFINS Base Value <vlrBaseCofins>
VLR_COFINS COFINS Value <vlrCofins>
VLR_BASE_PP PP Base Value <vlrBasePP>
VLR_PP PP Value <vlrPP>
VLR_LIQ Net Value <vlrLIQ>

Attention: The VLR_LIQ field is only used in the R-4040 event.

In our next blog post, we will explain data integration in the EFD Reinf 2.1.1 reporting.

We would love to have your feedback. If you have any questions or suggestions for an upcoming post, please leave your comment below. Apart from the comment section, you can also contact us through the Customer Influence platform, where you can propose ideas to improve our product, vote on previously released ideas and follow those ideas being currently implemented. Follow the SAP Tax Declaration Framework for Brazil tag here at the SAP Community to keep updated with the latest news on the TDF Add-On.

 

See you next time!

Rodolfo Felipe Celante

TDF Development Team