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- It does not qualify for the Simples, or is a sole business;
- It is a centralizer business;
- It is a centralized business.
This option can only be It Is A Centralizer Business or It Is a Centralized Business when the Calculation System? question is selected as Simples. |
Credit Transfers in the Period?
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- Did neither transfer nor receive credits - for those who did not transfer or receive credits in transfers;
- Transferred Credits - for this item, the 42 chart (Debits for accumulated credit transfers) must be sent;
- Received Credits - for this item, the 43 chart (Credits received per transfer) must be sent;
- Transferred and received credits.
This option can only be different from Did Neither Transfer Nor Receive Credits when the business transfers or receive the credits of third parties, that is, in case it uses the sub item codes for the 43 record (Credits received per transfer). Note that this does not include the consolidated or consolidator businesses (between branches), that is, for transfers between consolidated ones, this option must always be selected as Did Neither Transfer Nor Receive Credits. |
Are there Deemed Credits?
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Enter the final branch to be processed, in case of consolidated statement.
For more than one branch to be processed, the question Consolidated Calculation? must be set as It is consolidating business. We remind you that only those branches based on the same state as the headquarters are processed. Example: the consolidator business, headquarters, is established in Santa Catarina. In this case, only those branches whose State is SC are processed. |
Screens 80, 81, 82, 83 and 84 must only be filled out when: Annual Complementary Statement On the screen of record 80, the Gross Sales/Service Revenues item must be kept zeroed when the taxpayer has bookkeeping (according to wizard question). This record must be delivered only when the statement at issue is Annual Complementary Statement; otherwise, the information must be kept zeroed. To generate Records 81, 82 and 83, the taxpayer must have bookkeeping (according to wizard question) and fill out the respective screens for Annual complementary Statement. When these characteristics are not met, the questions must be kept zeroed in the wizard. For Record 84 to be generated, the information requested onscreen for this record must contain values; therefore, you must fill it out only when the statement at issue is Annual Complementary Statement. |
Information required to Record type 22 – Inflow tax values
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Credit value of previous period.
Further information and examples can be found on the topic Complementary – Examples of Entries. |
Data needed for the Type 29 Record - Calculation for taxpayers subject to the special tax estimate system.
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Enter the advance value equivalent to 100% of the amount owed in the previous month. This value is sent to item 105 of the record type 30.
This field is exclusively completed by industrialists, distributors, or wholesalers of gasoline, diesel, fuel ethanol, or liquefied petroleum gas – GLP. Important note regarding the completion of the following screens (90, 91, 92, 93, 94): They must only be completed when:
On the screen of Record 90, the Sales/Services Gross Income item must be kept zeroed when the taxpayer performs bookkeeping (according to the wizard's question). This record must be handed in only when it is an End of Activities Statement; otherwise, the data must be kept zeroed. For Records 91, 92 and 93 to be created, the taxpayer must perform bookkeeping (according to the wizard's question) and complete respective screens of the End of Activities Statement. When not matching such characteristics, keep the questions zeroed in the wizard.
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6. Check data and click Finish.
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Enter the value incurring on import operations, for which there is no duty exempting device at customs clearance, regarding taxable events occurred in the statement's reference period. This value comprises the value of the tax collected within the period, as well as the tax to be collected in the following period.
Ordinance SEF 21/06 - DO NOT enter, in this item, the tax levied on the import operation, compensated in the terms of RICMS/SC-01, generic part, art. 53, paragraph 7, I and paragraph 13, and in Annex 6, art. 223, b. |
Debit related to acquisition of other States.
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In case there is more than one GNRA for specific debts, you may list them through the Revenue Code and Expiration Class, separated by a hyphen (-).
Example: 1600-10014/
Further information and examples are found on topic Useful Information, item 14, and also on topic Complementary – Examples of Entries. |
Information for record type 32 – Information on Tax Replacement
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Enter the requested values regarding the ten day periods or advance installments.
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Data needed for the Type 33 Record – Specification of tax payments and specific debts
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Value to be transported to Record 30 (tax payable or credit balance calculation) - item 180 (deferred outflow related transferable credit balance).
This option is hardly ever used, because, up to this point, there ought to be ICMS calculation postings only for the 41220, 41230 and 41240 sub item codes, when the calculation leads to a Credit Balance prior to these postings. As such, the sums of Record 41 fields (Accumulated Credit Statement) are always smaller than the Credit Balance of Record 30 (Tax payable or credit balance calculation) - item 998 (Credit balance for the following day), as the postings are made after there is a credit balance. Such consistency is verified in the validation software - Dime. |
Previous Period Credit Balance
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Based on data of the period requested in Tax Records.
This record requires the supplier to be a Rural Producer (filled field). There are cases in which the rural producer provides both gathering products and non-gathering products, and this distinction must be displayed on DIME. To satisfy such distinction, you must create the MV_CMPEXTR parameter, correlating a Product Complement table (SB5) field to define which products are extractive and which are not. |
Data needed for Record type 48 - Revenue of service provision and electric power supply
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Information for the record type 51 – Deletions of added value referring to inflows
Complete this chart with the values to be deleted from the added value calculation, if they have been posted in CFOP characterizing operations involving goods or services under the State's tax jurisdiction. |
Rendered Services Subject to the ISS
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Information for the record type 51 – Deletions of added value referring to outflows
Complete this chart with the values to be deleted from the added value calculation, if they have been posted in CFOP characterizing operations involving goods or services under the State's tax jurisdiction. |
Rendered Services Subject to the ISS
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Enter the annual value of sales/services gross revenues of the taxpayer's business.
Bookkeeping companies must not complete this item. |
Important - A note regarding the completion of the following screens (80, 81, 82, 83, 84):
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- Availability
- Accounts receivable from the Current Assets
- Goods and raw material inventory
- Other inventories
- Other accounts from current assets
The Current Asset values (Chart 81/ 91), must coincide between the Asset accounts (Chart 81/ 91) and the Liability accounts (Chart 82/ 92). |
- Long-term
- Accounts receivable from the long-term assets
- Other long-term accounts
The Long-term Asset values (Chart 81/ 91) and Long-term Liabilities (Chart 81/ 91), must coincide between the Asset accounts (Chart 81/ 91) and the Liability accounts (Chart 82/ 92). |
- Fixed Assets
- Investments
- Fixed Assets (Net)
- Deferred
- Intangible
The permanent asset values (Chart 81/ 91) and Deferred Income + Net Equity (Chart 81/ 91), must coincide between the Liability accounts and the Asset accounts (Chart 81/ 91). |
Information required for the record type 82/92 - Liability
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- Suppliers
- Loans and financing
- Other current liability accounts
The Current values (Chart 81/ 82 and 91/ 92), must coincide between the Asset accounts (Chart 81/ 91) and the Liability accounts (Chart 82/ 92). |
- Long-term liabilities
- Long-term liabilities
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- Social Capital
- Other Equity accounts
- Other Equity accounts (negative value)
The Current Asset values (Chart 81/ 91), must coincide between the Asset accounts (Chart 82/ 92) and the Liability accounts (Chart 81/ 91). |
- The closing of assets and liabilities must be coherent, that is, with the same value. Otherwise, the file displays the inconsistency in the validation.
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Enter the annual value of sales/services gross revenues of the taxpayer's business.
Bookkeeping companies must not complete this item. |
Information required for Record type 91 - Assets
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- Availability
- Accounts receivable from the Current Assets
- Goods and raw material inventory
- Other inventories
- Other accounts from current assets
The Current Asset values (Chart 91 and 92), must coincide between the Asset accounts (Chart 91) and the Liability accounts (Chart 2). |
- Long-term
- Accounts receivable from the long-term assets
- Other long-term accounts
The Long-term Asset values (Chart 91) and Long-term Liabilities (Chart 92), must coincide between the Asset accounts (Chart 91) and the Liability accounts (Chart 92). |
- Fixed Assets
- Investments
- Fixed Assets (Net)
- Deferred
- Intangible
The permanent asset values (Chart 91) and Deferred Income + Net Equity (Chart 92), must coincide between the Liability accounts and the Asset accounts (Chart 91). |
Information required for Record type 92 - Liability
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- Long-term liabilities
- Long-term liabilities
The Current Asset values (Chart 91 and 92), must coincide between the Asset accounts (Chart 91) and the Liability accounts (Chart 2). |
- Deferred income
- Deferred income
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- Social Capital
- Other Equity accounts
- Other Equity accounts (negative value)
The permanent asset values (Chart 91) and Deferred Income + Net Equity (Chart 92), must coincide between the Liability accounts and the Asset accounts (Chart 91). The closing of assets and liabilities must be coherent, that is, with the same value. Otherwise, the file displays the inconsistency in the validation. |
Information required for the Record type 93 – Income statement
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