Review and close a tax assessment¶

Review a period’s calculation memory before closing the assessment and using its balances in accounting and fiscal reporting.

Before you start¶

The fiscal team must confirm the company, tax, regime, period and eligible documents. Resolve missing or duplicated documents and review returns, withholding and previous balances. Rehearse closing only in a disposable copy: closing creates accounting effects and reopening can be restricted.

Step by step¶

1. Select and calculate the period¶

Open Accounting > Tax Assessment. Create or locate the record for the company, tax group and date range. Confirm these fields and choose Apurar. Check that the state changes to computed and open the calculation memory.

2. Reconcile the calculation¶

Compare debits, credits, reversals and adjustments with the source documents. Review previous balances, deductions, withholding, amount payable and balance carried forward. Investigate differences before closing; do not enter an arbitrary adjustment merely to obtain an expected total.

3. Close the reviewed assessment¶

After fiscal review, choose Encerrar. Inspect the generated accounting entry and confirm that its balances agree with the assessment. Preserve the calculation memory and proceed to the reporting procedure for the same company and period.

Expected result¶

A closed, reviewed assessment with traceable calculation lines and the corresponding accounting entry.

If something goes wrong¶

A zero balance can mean the wrong company, dates or document state. When reopening is blocked by a posted closing entry, ask the accounting team to follow the reversal procedure. Never change database states directly to bypass this restriction.