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The corporate companies registered in the Tax File of Distrito Federal - CF/DFe ICMS Taxpayers, except Rural Producer and companies fitting in Simples Candango.

It enables to indicate the operations and/or services monthly calculated by the Taxpayer in the ICMS Calculation Records or indicate that there is no movement, if applicable.

The Monthly ICMS Information Form – GIM is the document through which the Taxpayer indicates:

* The amount of goods inflow and outflow operations during the month;

* The ICMS debts and credits posted resulting from these operations and services;

* The tax collected in the period or to be collected in the next month(s).

* The credit to be transferred to the next period;

* The period ICMS: COLLECTED and COLLECTABLE, according to the payment system; 

* The initial inventory corresponding to the goods value evident in the Inventory Records.

Distrito Federal

Up to the day 15th of each month, related to the previous reference period.

GIM

2.2.7

http://www.fazenda.df.gov.br/area.cfm?id_area=49