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GI/ICMS: Information Guide of Interstate Operations and Services
To whom it is applicable | ICMS taxpayers registered in the Taxpayer Register - SEFA/ES. |
Purpose | To organize the data collection in the magnetic media referring to state, interstate and foreign taxable operations. |
Competence | State – Espírito Santo. |
Delivery Term | Annual. The information on operations and services must involve the period between January 1st and December 31st, being presented from June 1st to 30th of the year subsequent to the reference year. |
Application provided by tax authorities | Taxable Information System - DOT/GI-ICMS |
Version of the application compatible with Microsiga Protheus® | 2.0 |
Where to find it | |
Where to find the application made available by Tax Authority | |
Legislation contemplated | Decree No. 4.309-N, dated July 29, 1998 Decree No. 850, dated Jun 30, 1998; |
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Considerations
1. DOT/GI-ICMS constitutes only one declaration. DOT and GI-ICMS data cannot ever be presented separately.
2. In case of a replacement, the declaration must include all the original data and data from the corrected fields.
3. The data presented must correspond to the same fiscal year.
4. If you move to another municipality, you must submit all declarations as much as the number of times that you moved in the same fiscal year. In this case, each declaration period must correspond to the city where the taxpayer was established.
5. It may include the city where the taxpayer was located in the period entered.
6. The values declared in DOT must correspond to the accounting values of operations and services taxed by ICMS, even when the operation is supported by the exemption institutes or tax deferral.
7. The electrical power inflow for industrial process, whose credit is approved, must be declared within purchasing of the industrial establishment acquirer.
8. It does not integrate the value added, hence, the accounting value referring to the following operations is not entered in DOT:
9. In the Taxpayer declaration, during the base year, in which the city has been edited, it may be entered for the initial inventory value the existing in the event date, as well as later operations and services posterior during the base year.
10. The values declared in the Information Form of Interstate Operations and Services- GI-ICMS must correspond to the sum of interstate operations and services performed in the reference period, according to instructions of the charts G and H.
11. DOT and GI-ICMS data must be filled in with national currency, including the cents, except the Field 15 Chart E, that must be filled in with UFIR.
12. The charts A and B / C, D and E / F correspond to DOT and the charts G and H correspond to GI-ICMS.
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Types of Generated Records Created
Record 1 - Initial Record
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