# Criação de Tela IBS/CBS

<table border="1" id="bkmrk-%C2%A0-projeto%2Fsistema%3Age" style="border-collapse: collapse; width: 100.123%; height: 68px;"><tbody><tr style="border-style: solid;"><td rowspan="3" style="width: 26.6667%; height: 68px; border-color: black; border-top-style: hidden; border-left-style: hidden; border-bottom-style: hidden;">  
 ![Softensistemas Logo](https://www.softensistemas.com.br/assets/img/logo.webp)

</td><td style="width: 49.9999%; height: 10px; border-color: black; border-style: solid;"><span style="color: #000000;">**Projeto/Sistema:**</span>  
<span style="color: #000000;">SIEM-Reforma Tributária</span></td><td class="align-center" style="width: 23.3333%; height: 10px; border-color: black; border-style: solid;"><span style="color: #000000;">**Versão do *Template:***</span>  
<span style="color: #000000;">1.1</span></td></tr><tr style="border-style: solid;"><td style="width: 49.9999%; height: 29px; border-color: black; border-style: solid;"><span style="color: #000000;">**Processo:**</span>  
<span style="color: #000000;">Criação de tela - NFe</span></td><td class="align-center" style="width: 23.3333%; height: 29px; border-color: black; border-style: solid;"><span style="color: #000000;">**Versão do Documento:**</span>  
<span style="color: #000000;">1.0</span></td></tr><tr style="border-style: solid;"><td style="width: 49.9999%; height: 29px; border-color: black; border-style: solid;"><span style="color: #000000;">**Responsável(eis):** </span>  
<span style="color: #000000;">Luís Leite</span></td><td class="align-center" style="width: 23.3333%; height: 29px; border-color: black; border-style: solid;"><span style="color: #000000;">**Data:** </span>

<span style="color: #000000;">29/04/2025</span>

</td></tr></tbody></table>

##### <span style="color: #000000;">**1. Introdução**</span>

##### <span style="color: #000000;">**2. Processo (adicionar fluxograma exemplo)**</span>

[![image-1743615565694.drawio (1).png](https://docs.softensistemas.com.br/uploads/images/gallery/2025-04/scaled-1680-/image-1743615565694-drawio-1.png)](https://docs.softensistemas.com.br/uploads/images/gallery/2025-04/image-1743615565694-drawio-1.png)

I - Fluxograma Exemplo

<table cellpadding="9" cellspacing="0" id="bkmrk-processo-envolvidos-" width="100%"><tbody><tr valign="top"><td bgcolor="#acb9ca" style="border-style: solid; border-color: black;" width="27%"><span style="font-size: small; color: #000000;">**Processo**</span>

</td><td bgcolor="#acb9ca" style="border-style: solid; border-color: black;" width="19%"><span style="font-size: small; color: #000000;">**Envolvidos**</span>

</td><td bgcolor="#acb9ca" style="border-style: solid; border-color: black;" width="27%"><span style="font-size: small; color: #000000;">**Dados de entrada**</span>

</td><td bgcolor="#acb9ca" style="border-style: solid; border-color: black;" width="27%"><span style="font-size: small; color: #000000;">**Dados de Entrada**</span>

</td></tr><tr valign="top"><td style="border-style: solid; border-color: black;" width="27%">PROC001 Tela IBS/CBS

</td><td style="border-style: solid; border-color: black;" width="19%">-

</td><td style="border-style: solid; border-color: black;" width="27%">-

</td><td style="border-style: solid; border-color: black;" width="27%">-

</td></tr><tr><td style="border-style: solid; border-color: black;">PROC002 Calculo IBS:

</td><td style="border-style: solid; border-color: black;"><span style="font-size: small; color: #000000;"> -</span>

</td><td style="border-style: solid; border-color: black;"><span style="font-size: small; color: #000000;"> -</span>

</td><td style="border-style: solid; border-color: black;"><span style="font-size: small; color: #000000;"> -</span>

</td></tr><tr><td style="border-style: solid; border-color: black;">PROC003 Diferido:

</td><td style="border-style: solid; border-color: black;"><span style="font-size: small; color: #000000;"> -</span>

</td><td style="border-style: solid; border-color: black;"><span style="font-size: small; color: #000000;"> -</span>

</td><td style="border-style: solid; border-color: black;"><span style="font-size: small; color: #000000;"> -</span>

</td></tr><tr><td style="border-style: solid; border-color: black;">PROC004 Calculo Crédito Presumido:

</td><td style="border-style: solid; border-color: black;"><span style="font-size: small; color: #000000;"> -</span>

</td><td style="border-style: solid; border-color: black;"><span style="font-size: small; color: #000000;"> -</span>

</td><td style="border-style: solid; border-color: black;"><span style="font-size: small; color: #000000;"> -</span>

</td></tr></tbody></table>

#### **Especificação Funcional**

- - - - - -

#### **PROC001 Criação de Tela IBS/CBS:**

##### ***Protótipo de Tela:***

[![image-1746619143817.png](https://docs.softensistemas.com.br/uploads/images/gallery/2025-05/scaled-1680-/image-1746619143817.png)](https://docs.softensistemas.com.br/uploads/images/gallery/2025-05/image-1746619143817.png)

##### ***Descrição dos Campos:***

<table border="1" cellpadding="7" cellspacing="0" id="bkmrk-campo-tipo-tamanho-o" style="width: 843px; height: 600px;"><tbody><tr style="height: 35px;" valign="top"><td bgcolor="#acb9ca" style="width: 168px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">**Campo**</span>

</td><td bgcolor="#acb9ca" style="width: 102px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">**Tipo**</span>

</td><td bgcolor="#acb9ca" style="width: 88px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">**Tamanho**</span>

</td><td bgcolor="#acb9ca" style="width: 165px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">**Obrig. ?**</span>

</td><td bgcolor="#acb9ca" style="width: 119px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">**Máscara**</span>

</td><td bgcolor="#acb9ca" style="width: 201px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">**Observações**</span>

</td></tr><tr style="height: 35px;"><td style="width: 168px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Situação Trib.</span>

</td><td style="width: 102px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">ComboBox</span>

</td><td style="width: 88px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black; height: 35px;">-

</td><td style="width: 201px; border-style: solid; border-color: black; height: 35px;">Utilizar tabela [CÓDIGO DE CLASSIFICAÇÃO TRIBUTÁRIA DO IBS E DA CBS](https://www.nfe.fazenda.gov.br/portal/listaConteudo.aspx?tipoConteudo=/NJarYc9nus=)

</td></tr><tr style="height: 35px;"><td style="width: 168px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Classificação Trib.</span>

</td><td style="width: 102px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">ComboBox</span>

</td><td style="width: 88px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black; height: 35px;">-

</td><td style="width: 201px; border-style: solid; border-color: black; height: 35px;">Utilizar tabela [CÓDIGO DE CLASSIFICAÇÃO TRIBUTÁRIA DO IBS E DA CBS](https://www.nfe.fazenda.gov.br/portal/listaConteudo.aspx?tipoConteudo=/NJarYc9nus=)

</td></tr><tr style="height: 35px;"><td style="width: 168px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Perc. Da BC:</span>

</td><td style="width: 102px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Moeda</span>

</td><td style="width: 88px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black; height: 35px;">-

</td><td style="width: 201px; border-style: solid; border-color: black; height: 35px;">-

</td></tr><tr style="height: 35px;"><td style="width: 168px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Aliq. IBS Estadual</span>

</td><td style="width: 102px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;"><span style="color: #000000;">Moeda</span></span>

</td><td style="width: 88px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black; height: 35px;">-

</td><td style="width: 201px; border-style: solid; border-color: black; height: 35px;">-

</td></tr><tr style="height: 55px;"><td style="width: 168px; border-style: solid; border-color: black; height: 55px;"><span style="color: #000000;">Aliq. IBS Municipal</span><span style="color: #000000;"> </span>

</td><td style="width: 102px; border-style: solid; border-color: black; height: 55px;"><span style="color: #000000;"><span style="color: #000000;">Moeda</span></span>

</td><td style="width: 88px; border-style: solid; border-color: black; height: 55px;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black; height: 55px;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black; height: 55px;">-

</td><td style="width: 201px; border-style: solid; border-color: black; height: 55px;">-

</td></tr><tr style="height: 35px;"><td style="width: 168px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Red. Alíquota UF</span></td><td style="width: 102px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;"><span style="color: #000000;">Moeda</span></span>

</td><td style="width: 88px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black; height: 35px;">-

</td><td style="width: 201px; border-style: solid; border-color: black; height: 35px;">-

</td></tr><tr style="height: 35px;"><td style="width: 168px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Red. Alíquota Mun.</span></td><td style="width: 102px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;"><span style="color: #000000;">Moeda</span></span>

</td><td style="width: 88px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black; height: 35px;">-

</td><td style="width: 201px; border-style: solid; border-color: black; height: 35px;">-

</td></tr><tr style="height: 35px;"><td style="width: 168px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Aliq. CBS</span></td><td style="width: 102px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;"><span style="color: #000000;">Moeda</span></span>

</td><td style="width: 88px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black; height: 35px;">-

</td><td style="width: 201px; border-style: solid; border-color: black; height: 35px;">-

</td></tr><tr style="height: 35px;"><td style="width: 168px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Red. Aliq. CBS</span></td><td style="width: 102px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;"><span style="color: #000000;">Moeda</span></span>

</td><td style="width: 88px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black; height: 35px;">-

</td><td style="width: 201px; border-style: solid; border-color: black; height: 35px;">-

</td></tr><tr><td style="width: 168px; border-style: solid; border-color: black;"><span style="color: #000000;">Diferido IBS UF:</span></td><td style="width: 102px; border-style: solid; border-color: black;"><span style="color: #000000;"><span style="color: #000000;">Moeda</span></span>

</td><td style="width: 88px; border-style: solid; border-color: black;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black;">-

</td><td style="width: 201px; border-style: solid; border-color: black;">-

</td></tr><tr><td style="width: 168px; border-style: solid; border-color: black;"><span style="color: #000000;">Diferido CBS:</span></td><td style="width: 102px; border-style: solid; border-color: black;"><span style="color: #000000;"><span style="color: #000000;">Moeda</span></span>

</td><td style="width: 88px; border-style: solid; border-color: black;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black;">-

</td><td style="width: 201px; border-style: solid; border-color: black;">-

</td></tr><tr><td style="width: 168px; border-style: solid; border-color: black;"><span style="color: #000000;">Diferido IBS Mun:</span></td><td style="width: 102px; border-style: solid; border-color: black;"><span style="color: #000000;"><span style="color: #000000;">Moeda</span></span>

</td><td style="width: 88px; border-style: solid; border-color: black;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black;">-

</td><td style="width: 201px; border-style: solid; border-color: black;">-

</td></tr><tr style="height: 80px;"><td style="width: 168px; border-style: solid; border-color: black; height: 80px;"><span style="color: #000000;">Cód. Presumido IBS</span></td><td style="width: 102px; border-style: solid; border-color: black; height: 80px;"><span style="color: #000000;"><span style="color: #000000;">ComboBox </span></span>

</td><td style="width: 88px; border-style: solid; border-color: black; height: 80px;"><span style="color: #000000;"> -</span>

</td><td style="width: 165px; border-style: solid; border-color: black; height: 80px;"><span style="color: #000000;"> Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black; height: 80px;">-

</td><td style="width: 201px; border-style: solid; border-color: black; height: 80px;">Utilizar tabela CÓDIGO DE CLASSIFICAÇÃO   
DO CRÉDITO PRESUMIDO

</td></tr><tr style="height: 80px;"><td style="width: 168px; border-style: solid; border-color: black; height: 80px;"><span style="color: #000000;">Cód. Presumido CBS</span><span style="color: #000000;">  
</span></td><td style="width: 102px; border-style: solid; border-color: black; height: 80px;"><span style="color: #000000;"><span style="color: #000000;">ComboBox</span></span>

</td><td style="width: 88px; border-style: solid; border-color: black; height: 80px;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black; height: 80px;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black; height: 80px;">-

</td><td style="width: 201px; border-style: solid; border-color: black; height: 80px;">Utilizar tabela CÓDIGO DE CLASSIFICAÇÃO   
DO CRÉDITO PRESUMIDO

</td></tr><tr style="height: 35px;"><td style="width: 168px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Cred. IBS:</span></td><td style="width: 102px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;"><span style="color: #000000;">Moeda</span></span>

</td><td style="width: 88px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black; height: 35px;">-

</td><td style="width: 201px; border-style: solid; border-color: black; height: 35px;">-

</td></tr><tr style="height: 35px;"><td style="width: 168px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Cred. CBS:</span></td><td style="width: 102px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;"><span style="color: #000000;">Moeda</span></span>

</td><td style="width: 88px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">-</span>

</td><td style="width: 165px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">Não</span>

</td><td style="width: 119px; border-style: solid; border-color: black; height: 35px;">-

</td><td style="width: 201px; border-style: solid; border-color: black; height: 35px;">-

</td></tr></tbody></table>

##### ***Regras de Interface:***

**1.** <span style="color: #000000;">Situação Trib. e Classificação Trib. do IBS e CBS são opcionais, o valor padrão deve ser vazio/nulo e o usuário deve ter a oportunidade de limpar a seleção caso precise.</span>

##### ***Regras de Negócio:***

***1.*** O campo de Base de Calculo do IBS e CBS não possui percentual no XML, apenas em valor, é utilizado o percentual em tela/sistema para facilitar para o usuário.

#### **PROC002 Calculo IBS:**

[![image-1742563451050.png](https://docs.softensistemas.com.br/uploads/images/gallery/2025-03/scaled-1680-/image-1742563451050.png)](https://docs.softensistemas.com.br/uploads/images/gallery/2025-03/image-1742563451050.png)

##### ***Regras de Negócio:***

**1. Perc. da BC:** Vai definir a base de calculo para alíquota IBS estado e Municipal e CBS.

**2. Aliq. IBS Estadual/Municipal:** Vão ser calculadas com base no valor da BC.

**3. Red.Aliquota UF/Mun:** Percentual que deve ser retirado do valor da alíquota correspondente.

**4. Memoria de calculo:** Perc. da BC% \* Aliq. IBS% = Valor Aliq. IBS - Red. Aliq. %

##### ***Questões Técnicas:***

***1. Composição XML:***

<table border="1" class="align-center" id="bkmrk-tag-observa%C3%A7%C3%A3o-tipo-" style="border-collapse: collapse; width: 78.3951%; height: 1122px;"><tbody><tr style="height: 29px;"><td style="width: 20%; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Tag**</span></td><td style="width: 20%; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Observação**</span></td><td style="width: 20%; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Tipo**</span></td><td style="width: 20%; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Ocorrência**</span></td><td style="width: 20%; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Tamanho**</span></td></tr><tr style="height: 46px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">IBSCBS</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">Informações do IBS e CBS</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">Grupo</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">0-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">-</span></td></tr><tr style="height: 29px;"><td style="width: 20%; border-style: solid; border-color: black; height: 29px;"><span style="color: #000000;">CST</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 29px;"><span style="color: #000000;">Situação Tributária do IBS e CBS</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 29px;"><span style="color: #000000;">Numérico</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 29px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 29px;"><span style="color: #000000;">3</span></td></tr><tr style="height: 29px;"><td style="width: 20%; height: 29px; border-style: solid; border-color: black;"><span style="color: #000000;">cClassTrib</span></td><td style="width: 20%; height: 29px; border-style: solid; border-color: black;"><span style="color: #000000;">Classificação tributária do IBS e CBS</span></td><td style="width: 20%; height: 29px; border-style: solid; border-color: black;"><span style="color: #000000;">Numérico</span></td><td style="width: 20%; height: 29px; border-style: solid; border-color: black;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; height: 29px; border-style: solid; border-color: black;"><span style="color: #000000;">6</span></td></tr><tr style="height: 29px;"><td colspan="5" style="width: 100%; border-style: solid; border-color: black; height: 29px;"><span style="color: #000000;">---</span></td></tr><tr style="height: 29px;"><td style="width: 20%; height: 29px; border-style: solid; border-color: black; background-color: lightblue;"><span style="color: #000000;">gIBSCBS</span></td><td style="width: 20%; height: 29px; border-style: solid; border-color: black; background-color: lightblue;"><span style="color: #000000;">Grupo de informações do IBS e da CBS</span></td><td style="width: 20%; height: 29px; border-style: solid; border-color: black; background-color: lightblue;"><span style="color: #000000;">CG (grupo de escolha)</span></td><td style="width: 20%; height: 29px; border-style: solid; border-color: black; background-color: lightblue;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; height: 29px; border-style: solid; border-color: black; background-color: lightblue;"><span style="color: #000000;">-</span></td></tr><tr style="height: 29px;"><td style="width: 20%; height: 29px; border-style: solid; border-color: black;">vBC</td><td style="width: 20%; height: 29px; border-style: solid; border-color: black;">Base de Cálculo aplicada para IBS e CBS</td><td style="width: 20%; height: 29px; border-style: solid; border-color: black;">Numérico</td><td style="width: 20%; height: 29px; border-style: solid; border-color: black;">1-1</td><td style="width: 20%; height: 29px; border-style: solid; border-color: black;">13v2</td></tr><tr style="height: 29px;"><td colspan="5" style="width: 100%; border-style: solid; border-color: black; height: 29px;">---</td></tr><tr style="height: 63px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 63px;"><span style="color: #000000;">gIBSUF</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 63px;"><span style="color: #000000;">Grupo de informações do IBS para a UF</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 63px;"><span style="color: #000000;">Grupo</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 63px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 63px;"><span style="color: #000000;">-</span></td></tr><tr style="height: 63px;"><td style="width: 20%; border-style: solid; border-color: black; height: 63px;">pIBSUF</td><td style="width: 20%; border-style: solid; border-color: black; height: 63px;">Alíquota do IBS de competência da UF</td><td style="width: 20%; border-style: solid; border-color: black; height: 63px;">Numérico</td><td style="width: 20%; border-style: solid; border-color: black; height: 63px;">1-1</td><td style="width: 20%; border-style: solid; border-color: black; height: 63px;">3v2-4</td></tr><tr style="height: 29px;"><td colspan="5" style="width: 100%; border-style: solid; border-color: black; height: 29px;">---</td></tr><tr style="height: 46px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">gDif</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">Grupo do Diferimento</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">Grupo</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">0-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">-</span></td></tr><tr style="height: 48px;"><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">pDif</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">Percentual diferimento</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">Numérico</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">3v2-4</span>

</td></tr><tr style="height: 48px;"><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">vDif</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">Valor do diferimento</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">Numérico</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">13v2</span>

</td></tr><tr style="height: 35px;"><td colspan="5" style="width: 100%; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">---</span>

</td></tr><tr style="height: 65px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">gDevTrib (NÃO SERÀ FEITO AGORA)</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">Grupo de Info. da devolução tributos</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">Grupo</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">0-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">-</span>

</td></tr><tr style="height: 48px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #ff0000;"><span style="color: #000000;">vDevTrib</span>  
</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #000000;">Valor do tributo devolvido</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #000000;">Numérico</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #000000;">13v2</span>

</td></tr><tr style="height: 35px;"><td colspan="5" style="width: 100%; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">---</span>

</td></tr><tr style="height: 65px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;"><span style="color: #000000;">gRed</span></span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #000000;">Grupo de Info. redução de alíquota</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #000000;">Grupo</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #000000;">0-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #000000;">-</span>

</td></tr><tr style="height: 65px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #ff0000;"><span style="color: #000000;">pRedAliq</span></span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">Percentual de redução da alíquota</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">Numérico</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">3v2-4</span>

</td></tr><tr style="height: 65px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #ff0000;"><span style="color: #000000;">pAliqEfet</span></span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">Alíquota efetiva do IBS que será aplicada a BC</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">Numérico</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">3v2-4</span>

</td></tr><tr style="height: 35px;"><td colspan="5" style="width: 100%; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">---</span>

</td></tr><tr style="height: 35px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #ff0000;"><span style="color: #000000;">vIBSUF</span></span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Valor do IBS da UF</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Numérico</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">13v2</span>

</td></tr><tr style="height: 63px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 63px;"><span style="color: #000000;">gIBSMun</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 63px;"><span style="color: #000000;">Grupo de informações do IBS para o município</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 63px;"><span style="color: #000000;">Grupo</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 63px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 63px;"><span style="color: #000000;">-</span></td></tr><tr style="height: 63px;"><td style="width: 20%; border-style: solid; border-color: black; height: 63px;">pIBSMun</td><td style="width: 20%; border-style: solid; border-color: black; height: 63px;">Alíquota do IBS de competência do municipio</td><td style="width: 20%; border-style: solid; border-color: black; height: 63px;">Numérico</td><td style="width: 20%; border-style: solid; border-color: black; height: 63px;">1-1</td><td style="width: 20%; border-style: solid; border-color: black; height: 63px;">3v2-4</td></tr><tr style="height: 29px;"><td colspan="5" style="width: 100%; border-style: solid; border-color: black; height: 29px;">---</td></tr><tr style="height: 46px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">gDif</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">Grupo do Diferimento</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">Grupo</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">0-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">-</span></td></tr><tr style="height: 48px;"><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">pDif</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">Percentual diferimento</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">Numérico</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">3v2-4</span>

</td></tr><tr style="height: 48px;"><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">vDif</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">Valor do diferimento</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">Numérico</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">13v2</span>

</td></tr><tr style="height: 35px;"><td colspan="5" style="border-style: solid; border-color: black; height: 35px; width: 100%;"><span style="color: #000000;">---</span>

</td></tr><tr style="height: 65px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">gDevTrib (NÃO SERÀ FEITO AGORA)</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">Grupo de Info. da devolução tributos</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">Grupo</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">0-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">-</span>

</td></tr><tr style="height: 48px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #ff0000;"><span style="color: #000000;">vDevTrib</span>  
</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #000000;">Valor do tributo devolvido</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #000000;">Numérico</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #000000;">13v2</span>

</td></tr><tr style="height: 35px;"><td colspan="5" style="width: 100%; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">---</span>

</td></tr><tr style="height: 65px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;"><span style="color: #000000;">gRed</span></span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #000000;">Grupo de Info. redução de alíquota</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #000000;">Grupo</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #000000;">0-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #000000;">-</span>

</td></tr><tr style="height: 65px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #ff0000;"><span style="color: #000000;">pRedAliq</span></span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">Percentual de redução da alíquota</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">Numérico</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">3v2-4</span>

</td></tr><tr style="height: 65px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #ff0000;"><span style="color: #000000;">pAliqEfet</span></span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">Alíquota efetiva do IBS que será aplicada a BC</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">Numérico</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">3v2-4</span>

</td></tr><tr><td colspan="5" style="width: 20%; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">---</span>

</td></tr><tr style="height: 35px;"><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #ff0000;"><span style="color: #000000;">vIBSMun</span></span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Valor do IBS do Mun</span>

</td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Numérico</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">1-1</span></td><td style="width: 20%; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">13v2</span>

</td></tr></tbody></table>

#### **PROC002 Calculo CBS:**

[![image-1742824519266.png](https://docs.softensistemas.com.br/uploads/images/gallery/2025-03/scaled-1680-/image-1742824519266.png)](https://docs.softensistemas.com.br/uploads/images/gallery/2025-03/image-1742824519266.png)

##### ***Regras de Negócio:***

**1.** Deve considerar o Perc. da BC para o calculo da Aliq. CBS.

**2.** **Red.Aliquota UF/Mun:** Percentual que deve ser retirado do valor da alíquota correspondente.

##### ***Questões Técnicas:***

***1. Composição XML:***

<table border="1" class="align-center" id="bkmrk-tag-observa%C3%A7%C3%A3o-tipo--0" style="border-collapse: collapse; width: 658px; height: 718px;"><tbody><tr style="height: 29px;"><td style="width: 162px; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Tag**</span></td><td style="width: 162px; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Observação**</span></td><td style="width: 162px; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Tipo**</span></td><td style="width: 162px; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Ocorrência**</span></td><td style="width: 162px; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Tamanho**</span></td></tr><tr style="height: 46px;"><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">IBSCBS</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">Informações do IBS e CBS</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">Grupo</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">0-1</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">-</span></td></tr><tr style="height: 35px;"><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">pCBS</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Alíquota CBS</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Numérico</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">1-1</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">3v2-4</span>

</td></tr><tr style="height: 29px;"><td colspan="5" style="width: 810px; border-style: solid; border-color: black; background-color: white; height: 29px;"><span style="color: #000000;"> ---</span></td></tr><tr style="height: 46px;"><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">gDif</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">Grupo do Diferimento</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">Grupo</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">0-1</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">-</span></td></tr><tr style="height: 48px;"><td style="width: 162px; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">pDif</span></td><td style="width: 162px; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">Percentual diferimento</span></td><td style="width: 162px; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">Numérico</span></td><td style="width: 162px; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">1-1</span></td><td style="width: 162px; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">3v2-4</span>

</td></tr><tr style="height: 48px;"><td style="width: 162px; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">vDif</span></td><td style="width: 162px; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">Valor do diferimento</span></td><td style="width: 162px; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">Numérico</span></td><td style="width: 162px; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">1-1</span></td><td style="width: 162px; border-style: solid; border-color: black; height: 48px;"><span style="color: #000000;">13v2</span>

</td></tr><tr style="height: 35px;"><td colspan="5" style="width: 810px; border-style: solid; border-color: black; height: 35px;"><span style="color: #000000;">---</span>

</td></tr><tr style="height: 65px;"><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">gDevTrib (NÃO SERÁ FEITO AGORA)</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">Grupo de Info. da devolução tributos</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">Grupo</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">0-1</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;">-</span>

</td></tr><tr style="height: 48px;"><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #ff0000;"><span style="color: #000000;">vDevTrib</span>  
</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #000000;">Valor do tributo devolvido</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #000000;">Numérico</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #000000;">1-1</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 48px;"><span style="color: #000000;">13v2</span>

</td></tr><tr style="height: 35px;"><td colspan="5" style="width: 810px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">---</span>

</td></tr><tr style="height: 65px;"><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #ff0000;"><span style="color: #000000;">gRed</span></span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #000000;">Grupo de Info. redução de alíquota</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #000000;">Grupo</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #000000;">0-1</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: lightblue; height: 65px;"><span style="color: #000000;">-</span>

</td></tr><tr style="height: 65px;"><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #ff0000;"><span style="color: #000000;">pRedAliq</span></span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">Percentual de redução da alíquota</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">Numérico</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">1-1</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">3v2-4</span>

</td></tr><tr style="height: 65px;"><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #ff0000;"><span style="color: #000000;">pAliqEfet</span></span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">Alíquota efetiva do CBS que será aplicada a BC</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">Numérico</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">1-1</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 65px;"><span style="color: #000000;">3v2-4</span>

</td></tr><tr style="height: 35px;"><td colspan="5" style="width: 810px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">---</span>

</td></tr><tr style="height: 35px;"><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #ff0000;"><span style="color: #000000;">vCBS</span></span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Valor do CBS</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Numérico</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">1-1</span></td><td style="width: 162px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">13v2</span>

</td></tr></tbody></table>

#### **PROC003 Calculo Diferido:**

[![image-1743600102899.png](https://docs.softensistemas.com.br/uploads/images/gallery/2025-04/scaled-1680-/image-1743600102899.png)](https://docs.softensistemas.com.br/uploads/images/gallery/2025-04/image-1743600102899.png)

##### ***Regras de Negócio:***

***1.*** O percentual de diferimento deve ser calculo no imposto referente. Exemplo: O percentual do IBS UF deve ser calculado em cima do valor calculado do IBS UF.

#### **PROC004 Calculo Crédito Presumido:**

[![image-1742835118698.png](https://docs.softensistemas.com.br/uploads/images/gallery/2025-03/scaled-1680-/image-1742835118698.png)](https://docs.softensistemas.com.br/uploads/images/gallery/2025-03/image-1742835118698.png)

##### ***Regras de Negócio:***

***1.*** O código do crédito presumido presente nas *combobox* ainda não foi tabelado e disponibilizado em publico.

***2.*** O calculo do percentual de crédito deve ser feito em cima do valor do imposto resultante e respectivo. No caso do IBS, deve ser somado o valor do IBS.  
  
Exemplo:

Crédito IBS: (IBS Estadual + Municipal) \* Aliq. credito IBS  
Crédito CBS: CBS \* Aliq. crédito CBS

##### ***Questões Técnicas:***

***1. Composição XML:***

<table border="1" class="align-center" id="bkmrk-tag-observa%C3%A7%C3%A3o-tipo--1" style="border-collapse: collapse; height: 145px; width: 805px;"><tbody><tr style="height: 29px;"><td style="width: 161px; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Tag**</span></td><td style="width: 161px; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Observação**</span></td><td style="width: 161px; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Tipo**</span></td><td style="width: 161px; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Ocorrência**</span></td><td style="width: 161px; border-color: black; border-style: solid; background-color: lightgray; height: 29px;"><span style="color: #000000;">**Tamanho**</span></td></tr><tr style="height: 46px;"><td style="width: 161px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">gIBSCredPres</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">Informações de crédito presumido IBS</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">Grupo</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">0-1</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">-</span></td></tr><tr style="height: 35px;"><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">cCredPres</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Código crédito presumido</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Numérico</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">1-1</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">2</span>

</td></tr><tr style="height: 35px;"><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">pCredPres</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Percentual do Crédito Presumido</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Numérico</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">1-1</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">3v2-4</span>

</td></tr><tr><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">vCredPres</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">Valor do Crédito Presumido</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">Elemento de escolha</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">1-1</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">13v2</span>

</td></tr><tr><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">vCredPresCondSus</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">Valor do Crédito Presumido em Condição suspensiva</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">Elemento de escolha</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">1-1</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">13v2</span>

</td></tr><tr><td colspan="5" style="width: 805px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">---</span>

</td></tr><tr style="height: 46px;"><td style="width: 161px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">gCBSCredPres</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">Informações de crédito presumido CBS</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">Grupo</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">0-1</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: lightblue; height: 46px;"><span style="color: #000000;">-</span></td></tr><tr style="height: 35px;"><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">cCredPres</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Código crédito presumido</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Numérico</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">1-1</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">2</span>

</td></tr><tr style="height: 35px;"><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">pCredPres</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Percentual do Crédito Presumido</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">Numérico</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">1-1</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white; height: 35px;"><span style="color: #000000;">3v2-4</span>

</td></tr><tr><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">vCredPres</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">Valor do Crédito Presumido</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">Elemento de escolha</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">1-1</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">13v2</span>

</td></tr><tr><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">vCredPresCondSus</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">Valor do Crédito Presumido em Condição suspensiva</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">Elemento de escolha</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">1-1</span></td><td style="width: 161px; border-style: solid; border-color: black; background-color: white;"><span style="color: #000000;">13v2</span>

</td></tr></tbody></table>

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