Linha Microsiga Protheus - Inglês

Páginas filhas
  • Declan/IPM - RJ (MATA950 - SIGAFIS)

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It generates the magnetic file of DECLAN-IPM - Annual Statement for City Participation Index. This file must be sent using the DECLAN-IPM program.


To whom it is applicable

To taxpayers registered in CAD-ICMS, establishment registered in state central registration for standalone resellers and establishment registered in CAD-ICMS, exempt from booking or tax documents or also other tax duties.

Purpose

Pursuant to art. 3rd of the Federal Complementary Law 63/90, this document aims at calculating the Added Value (VA) to be used for calculating IPMs in ICMS collection products.

The IPM is annually calculated and published in the Official Gazette and can be refuted in 30 days after being published. After defining the IPM, it is applied on 25% of the state ICMS collection for being distributed according to item IV, art. 158 of the Federal Constitution from 1988.

This declaration informs outflow goods values with services render values, in the taxpayer territory, deducting the inflow goods value in every calendar year. The result corresponds to the value added.

 Delivery Term

 Regular DECLAN-IPM: May 20th

 Rectifying DECLAN-IPM: May 27th

Competence

State – Rio de Janeiro

Version

3.2.0.0

Application provided by tax authorities

Validation is performed via SEFAZ website.

Where to perform validation and find more information on the subject

http://www.fazenda.rj.gov.br/

Legislation contemplated

Legislation for Municipalities Participation Index (IPM) includes many changes in each year, to establish indexes to be applied.

For further information, refer to the Portal of the Government of the State of Rio de Janeiro.


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Types of Records Created


Chart A - Declaration Identification

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  • 00002 – All CFOPs defined in the layout, item 6 of table I, and the ones included in the parameter MV_DECIT06.
  • 00003 – All CFOPs defined in the layout, item 7 of table I, and the ones included in the parameter MV_DECIT07.
  • 00005 – All CFOPs in the parameter MV_DECIT09.
  • 00029 – All CFOPs defined in the layout, item 7 of table I, and the ones included in the parameter MV_DECIT12.
  • 00037 – 00037 – All CFOPs defined in the layout, item 10 of table I, and the ones included in the parameter MV_DECIT10.
  • 00024 – All CFOPs in the parameter MV_DECIT08 in addition to CFOPs 5603 and 6603.

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  • 00007 – All CFOPs determined in the layout, item 1 of table I, and the ones in the parameter MV_DECIT01.
  • 00008 – All CFOPs defined in the layout, item 2 of table I, and the ones in the parameter MV_DECIT02.
  • 00010 – All CFOPs in the parameter MV_DECIT04.
  • 00036 – All CFOPs defined in the layout, item 5 of table I, and the ones in the parameter MV_DECIT05.
  • 00025 – All CFOPs in the parameter MV_DECIT03 in addition to CFOPs 5603 and 6603.

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  • 00031 – All CFOPs defined in the layout, item 13 of table I, and the ones in the parameter MV_DECIT13.


Chart E - Distribution of Value Added by Municipalities

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