Linha Microsiga Protheus - Inglês

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  • DOT/GI - ES (MATA950 - SIGAFIS)

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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

 http://www.sefaz.es.gov.br/

Where to find the application made available by Tax Authority

http://www.sefaz.es.gov.br/

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:

  • Material purchasing for final consumption and for goods oriented to fixed assets;
  • Outflows for deposit in the sender behavior and concerning returns, although symbolic, to the origin establishment;
  • Outflows oriented to industrialization on custom-made and concerning returns. The installment referring to the service performed must be executed on the custom-made levying the ICMS, as well as the import under drawback system and later return, except the value charged to the one who ordered;
  • The remittance and concerning goods or assets return oriented to adjustment or that may return to the origin establishment, even symbolically;
  • The remittance and concerning agro product oriented to processing;
  • The remittance and concerning goods return for weighing at another establishment.

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