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This magnetic file must be imported by Taxpayers with the Source Payment System.
To whom it is applicable | The establishments registered in the ICMS Taxpayer Registration must deliver the Information Form on Value Added - GIVA (Art. 264 of RICMS, approved by the Decree 18,930 dated from June 19th 1997) to the tax authorities of the city. |
Purpose | Providing the necessary information to the Value Added calculation, one of the factors composing the Municipality Participation Index in the ICMS collection product, according to the Complementary Law 63/90. |
Competence | State – Paraíba |
Delivery Term | Annual - up to March 31st |
Application provided by tax authorities | GIVA |
Version of the application compatible with Microsiga Protheus® | 8.0.0 |
Where to find it |
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Types of Records Created
Type 00 - Informer Subscription and GIVA City
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For this record, the information is generated from the total of Record Type 40 and 50.
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