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 | |
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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Chart E - Distribution of Value Added by Municipalities
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The values for this chart are transported based on the values entered in the routine additional parameters.
Exibir filhos |
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