Including PIS and COFINS Credit Balances in Assessments

In the PIS and COFINS assessment, you can manually include received or withheld credit balances from the previous period.

You can also include credits transferred from another company when the type of origin is Crédito Transferido por Pessoa Jurídica Sucedida. This type of origin applies to credits received, for example, from a merger, acquisition, or incorporation.

To include PIS and COFINS credit balances and withheld credit balances:

Go to Reports > Brazil Reports > PIS and COFINS Assessment.
Next to the assessment you want, click View.

The PIS and COFINS assessment opens.
To add detailed PIS and COFINS credit balances from the previous assessment period, do the following:
1. Click the Assessment subtab.
2. Click the PIS and COFINS Credit Balance subtab.
3. Click New PIS and COFINS Credit Balance.
4. In the Type of Origin field, select the origin of the PIS or COFINS tax credit.
5. In the Assessment Period field, select the period in which the operation that entitles you to tax credit took place.
6. In the Tax field, select the tax for which you're entering credit information: PIS or COFINS.
7. If the origin of the credit is another company, in the Federal Tax Registration of the Origin field, enter that company's Cadastro Nacional da Pessoa Jurídica (CNPJ).
8. In the Type of Credit field, select the code that identifies the type of PIS or COFINS tax credit you received.
  
  The codes are defined by the Sistema Público de Escrituração Digital (SPED) system.
9. In the Credit Amount field, enter the amount of PIS or COFINS tax credit you received.
10. Click Save.
  
  Repeat these steps to add more credit balances.
To add detailed withheld credit balances for PIS and COFINS, do the following:
1. Click the Assessment subtab.
2. Click the PIS and COFINS Withheld Credit Balance subtab.
3. Click New PIS and COFINS Withheld Credit Balance.
4. In the Tax field, select the tax for which you're entering the withheld credit information.
5. In the Tax Incidence field, select the type of tax incidence regime under which this credit was withheld.
  
  You should only fill in this field if the tax incidence set on the PIS and COFINS assessment is 3 - Regime Não Cumulativo e Cumulativo.
6. In the Assessment Period field, select the period in which the operations occurred.
7. In the Nature of the Withholding field, select the code that identifies this type of credit withholding.
  
  The codes are defined by the Sistema Público de Escrituração Digital (SPED) system.
8. In the Withheld Credit Amount field, enter the amount of PIS or COFINS tax credit withheld.
9. Click Save.
  
  Repeat these steps to add more withheld credit balances.

To include PIS and COFINS credit balances and withheld credit balances:

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