CIAP - CONTROLE DE CRÉDITO DE ICMS DO ATIVO PERMANENTE

The ICMS Credit Control of Fixed Assets (CIAP) is a set of tax benefits related to the acquisition of assets that are used in production processes related to the company’s activities. According to the Law LC 102/00, the ICMS credit is granted if the asset is classified as a fixed asset and the purpose of this acquisition relates to the company’s activities.

Customizing

In order to adapt the CIAP solution to your needs, you must carry out the Customizing settings described in Customizing Settings for CIAP.

Authorization Checks

In order to perform some processes related to CIAP, you must have specific authorization. For more information, seeAuthorization Checks for CIAP.

CIAP Records

The main entity of the CIAP solution is a CIAP record. A CIAP record represents, in general, one unity of a product that was bought or constructed by the company and is valid for receiving ICMS credit. This CIAP record controls the credit obtained by the company for this asset or component. The credit is obtained via monthly quotas. For traceability purposes, the CIAP record should reference the Nota Fiscal for the acquisition of the asset/component. If the asset was constructed inside the company, the CIAP record references the internal order or work breakdown structure (WBS) element that was designed for the construction of this asset. A CIAP record also contains the credit of ICMS from the freight (CT-e) that has transported this asset/component when it was bought by the company. When an asset is settled, due to a transfer or selling, the CIAP record should reference the outgoing Nota Fiscal. In addition, for transfers of assets between business places of the same company, the original Nota Fiscal (for the asset/component when it entered the company) should be tracked. For more information see, Create CIAP Records and Retire CIAP Records.

CIAP Records Data

You can view CIAP records and filter them by different criteria. Besides that you can view the financial data of each CIAP record.

For more information, see Display CIAP Records Data.

Credit Factor for CIAP Records

You can define credit factors for CIAP records according to the company code, business place and fiscal period.

For more information, see Define Credit Factor.

CIAP Record Quotas and Accounting

You can create quotas for your CIAP records and post their values to the accounting system.

For more information, see Create Quotas for CIAP Records.

Final Asset Records

You can create a new record for an asset that was built inside your company by assembling several components.

For more information, see Create Final Asset Record.

Legacy CIAP Records

You can upload the CIAP records that you have in your legacy system to Tax Declaration Framework.

For more information, see Load CIAP Records.

Source: CIAP