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I - services providers that, in the previous year, presented annual gross revenue equal or higher than R$ 50,000.00 (fifty thousand reais);

II - industrial and commercial companies that in the previous year presented annual gross equal or higher than R$ 200,000.00 (two hundred thousand reais);

III - acquirers of services that Withheld at source and/or responsible for tax replacement, according to definitions by tax legislation;

IV - other companies not registered in previous items, according to the Office of Finance.

Electronic Statement of Service Monthly Transaction - DEMMSMA is an information system on services provided and acquired by Services Providers and ISS Taxpayers Alternate, presenting many advantages compared to the written version, since it allows the taxpayer automatic calculation of ISS due and withheld at source.

Monthly. Up to 10th day of the subsequent month. For example: DEMMSMA regarding the month of March, must be delivered until April 10.

Municipal – Maceió – Alagoas

DEMMS

1.7.

http://www.smf.maceio.al.gov.br/edms.htm

Decree No. 6,243, dated June 05, 2002.