Histórico da Página

ICMS Calculation and Information Declaration - Minas Gerais

This routine allows the magnetic file generation to deliver the ICMS Calculation and Information Declaration - DAPI, for companies registered in the Taxpayer Register of the state of Minas Gerais. 

...

To whom it is applicable

...

To taxpayers of ICMS from the state of Minas Gerais.

...

Objective

...

To streamline the ICMS Calculation and Information Declaration.

...

Jurisdiction

...

State - Minas Gerais

...

Application provided by tax authorities (Fisco)

...

DAPISEF

...

Delivery Term

...

Monthly

...

Version of the application compatible with Microsiga Protheus®

...

7.03.00

...

Where to find the application provided by tax authorities

...

http://www.fazenda.mg.gov.br/empresas/declaracoes_demonstrativos/dapi/requisitos

The program available in the system deals only with the information on invoices relating to goods inflow or outflow from the establishment with ICMS incidence.

Types of Records Created

00 - Taxpayer Identification

This record is composed by the following information:

• Declaration Information (Item I);
• Taxpayer Information (Item II);
• Responsible Information (Item III).

10 - Operations/Services

This record is composed by the following information:

• Inflow Operations and Services Statement (Item IV );
• Outflow Operations and Services Statement (Item IV );
• Statement of Other Credits/Debits (Item VI);
• ICMS Calculation in the Period (Item VIII);
• Obligations in the Period (IX).

20 - Received Credits Detail

This record is comprised by the following information:

• Detail of received credit invoice under transference (item VI).

21 - Transferred Credits Detail

This record is comprised by the following information:

• Detail of debit reversal invoices.

22 - Debit Reversal Detail

This record is comprised by the following information:

• Detail of debit reversal invoices.

Image RemovedImportant:

For an ideal data integration, it is necessary the booking to be properly made, meeting all the specifications of Exempt, Non Taxed operations, according to State of Minas Gerais ICMS Rules.

For appropriate identification of records considering Other Credit/Debit, ICMS calculation must follow the following rule:

Other Debits

• To generate the record concerning Transferred Credit (row 073 of DAPISEF application), the sub-item code must be filled out with 002.73 in ICMS Calculation. Detail of invoices concerning this record is automatically generated, according to TIO configuration. To identify a debit transfer invoice, the field Credit or Debit Transfer is checked (if equal to Yes, the invoice is considered as a transfer invoice).  After importing invoice details, they can be changed in DAPISEF application.
• To generate the record concerning Other (row 074 of DAPISEF application), the code must be filled out with 002.74 in ICMS Calculation.

Other Credits

• To generate the record concerning Credit Received in Transfer (row 066 of DAPISEF application), the sub-item code must be filled out with 002.66 in ICMS Calculation. Detail of invoices concerning this record is automatically generated, according to TIO configuration. To identify a credit transfer invoice, the field Credit or Debit Transfer is checked (if equal to Yes, the invoice is considered as a transfer invoice). After importing invoice details, they can be changed in DAPISEF application.
• To generate the record concerning Deemed Credit (row 067 of DAPISEF application), the sub-item code must be filled out with 006.67 in ICMS Calculation.
• To generate the record concerning Extemporary Credit (row 068 of DAPISEF application), the sub-item code must be filled out with 006.68 in ICMS Calculation.
• To generate the record concerning Rate Difference (row 069 of DAPISEF application), the sub-item code must be filled out with 006.69 in ICMS Calculation.
• To generate the record concerning Other (row 071 of DAPISEF application), the sub-item code must be filled out with 006.71 in ICMS Calculation.

For appropriate identification of records concerning Obligations in the period, ICMS/ST calculation must follow the following rule:

Other Debits/ST

• To generate the record concerning Transportation Service on Sender's Responsibility (row 103 of DAPISEF application), the sub-item code must be filled out with 002.02 in Other Debits in ICMS/ST Calculation. Detail of invoices concerning this record is automatically generated, according to TIO configuration. After importing invoice details, they can be changed in DAPISEF application.

To generate the record concerning Debit Reversal (row 90 of DAPI 1), The TIO must have a debit/credit reversal rate filled out. Outflow invoices must be issued through a sales order. Besides, the Invoice Message field must be filled out to enter the justification in DAPIMG system.

By generating the row 103 of the file, the value of TRANSP. PRESUMED CREDIT ART.75, RICMS/02 generated in Calculation with the sub-item code = 007.01 is deducted from the value generated in the sub-item 002.02 - TRANSPORTATION SERVICE ICMS/ST.

Example:

002.02 - TRANSPORTATION SERVICE ICMS/ST - R$ 150.00

007.01 - TRANSP. DEEMED CREDIT ART.75, RICMS/02 - R$ 30.00

Row 103 of DAPISEF = 150.00 – 30.00= R$ 120.00

By generating the row 106 of the file, values from columns 03 and 04 of rows 042 are summed.To generate the row 110, the value of row 106 is totalized.  

Particularities

Dapisef processing is performed through items of inflow and outflow invoices, and simulating booking, however, not all items are processed, since there is a group of CFOPs that must be considered by Dapisef. So, if there is in database items with CFOPs that are not considered in this CFOPs group, they are not considered.

If the field of TIO - ICMS Tax Record is configured with N (No), the items that use this TIO are not considered in the processing.

DAPISEF can be checked by using the ICMS Calculation Record - Model P9 (Official Reports/ICMS Calc.Rec.).

Import of Pre-formatted File

To import and validate a pre-formatted file, the responsible party and the taxpayer must be registered in the application provided by tax authorities (DAPISEF) with the same information included in Company Register (SM0).

After registering the responsible party and the taxpayer, select Import/Text File [GERADAPI]/Continue and select the pre-formatted file for import.

See Also

• ICMS Calculation

children