Histórico da Página
...
The new declaration unifies and replaces in a single document:
I – the Taxpayer Annual Declaration – DAC, of which the Decree n. 38.369 is about;
II – the Monthly Information Document – DIM, of which the RICMS art. 272 is about;
III – The Generation and/or Cancellation Report of Tax Documents and/or Continuous Forms referred to its print, of which the art. 22, II, Decree n. 79 is about;
IV – the document present in the sub-paragraph V, art. 29, Decree n. 545, relating delivery by Taxpayers acting as Micro Business, Small Business and Street Vendor.
To whom it is applicable | The new DAC must be presented by all ICMS Taxpayers registered in CACEAL – State of Alagoas Taxpayers File, including those choosing the Simples Nacional, except the ones registered as Tax Replacement. |
Objective | DAC is a digital document for collecting periodical and annual data relating to operations with goods and services rendering of transport and communication, performed by the ICMS Taxpayer, besides other data that interests State Tax Authority. |
Jurisdiction | State |
Delivery term: | Taxpayers required to turn in the monthly DAC, regarding monthly periodicity data, must hand it in to the SEFAZ until the 15th of the month subsequent to the entered jurisdiction and, regarding annual periodicity data, hand it in up to the 15th of the month of May subsequent to the entered calendar year. Taxpayers required to hand in the four monthly DAC, regarding four monthly periodicity data, must hand it in to the SEFAZ until the 15th of the month subsequent to the entered jurisdiction and, regarding annual periodicity data, until the 15th of the month of May subsequent to the entered calendar year. Taxpayers required to hand in the annual DAC must hand it in to the SEFAZ until the 15th of the month of May subsequent to the entered calendar year, observing the form of presenting the data in every four (consolidated or monthly). Simples Nacional - they must hand in, until the 20th of May of 2009, the Statement of Taxpayer Activity - DAC, regarding 2008 fiscal year data. The DAC must be transmitted via Internet or handed in on a magnetic disk in one of the SEFAZ service locations. |
Application provided by tax authorities (Fisco) | DAC |
Version of the application compatible with Microsiga Protheus® | Simples Nacional - Version 2.2.12 Other Taxpayers - Version 2.2.10.6 |
Where to find it | SEFAZ download DAC22106.exe Simples Nacional SEFAZ download DACSSN22112_-_26-ago-2009.zip |
Legislation contemplated | Normative Instruction GSEF n.16/2005 Normative Instruction SEF n.010/2009 |
...
Visão Geral
Import HTML Content
Conteúdo das Ferramentas
Tarefas