Decree CAT 63 (MATA950 - SIGAFIS)

Decree CAT 63 from 02/09/1999 - Changes regarding Decree CAT 17 from 05/03/1999

This routine allows generation of magnetic medium to fulfill Administrative Rule 63, which provides for submitting information on tax records regarding the total of inflow and outflow operations, of good comprised by Tax Substitution regime.

To whom it is applicable	ICMS taxpayer adopting the regime for complementing and refunding of tax withheld by Tax Substitution.
Purpose	To state, using magnetic medium, tax records regarding the total of inflow and outflow operations, of good comprised by Tax Substitution regime.
Delivery Term	As requested by inspection, taxpayer must submit the file within the given term.
Competence	State – São Paulo
Application provided by tax authorities	STR – Tax Substitution – Refunding
Version of the application contemplated by Microsiga Protheus®	2.1 - For transactions from 7/1/99 to 12/31/02. Within this period, CFOP 3 digit code was in force. 2.3.1 - For transactions from 1/1/03 on. From this date on, the CFOP 4 digit codes are in force.
Where to find the application made available by Tax Authority	http://pfe.fazenda.sp.gov.br/downsubs.htm
Legislation contemplated	Administrative Rule CAT 63 of 9/2/99 - D.O.E 9/3/99

Types of Records Created

Tip:

Invoices from taxpayers trading cars or motorcycle (automotive sector) are not considered when generating magnetic file.

Record Type 01 - Establishment master

Information contained in this record are obtained from company file in the system.

Record Type 02 - Merchandise transaction per Invoice

This record is generated from item of inflow/outflow invoices for merchandise comprised by Tax Substitution regime.

Record Type 03 - Fiscal Receipt - Sub-type 03M - Equipment master

This record is generated from the Z Reading Summary File and it is used only for outflow operations for which the fiscal receipt was generated, including the following tax documents:

Fiscal Receipt;
Fiscal Receipt - POS;
Fiscal Receipt - ECF (Fiscal Printer).

Record Type 03 - Sub-type 03A - Detailed - Tax Status Identifier

This record is generated from the Z Reading Summary File and it is used only for outflow operations for which the fiscal receipt was generated. Identifies each tax status for each fiscal printer.

Record Type 03 Fiscal Receipt - Sub-type 03P – Merchandise

This record is generated from daily movement of merchandise per equipment, using movement items. The following aspects must be observed:

The field POS Number (D2_PDV) of the item is required;
The field ECF Series (F2_ECF) of the Header must be filled out with S.

Record Type 04 - Merchandise code

This record is generated from merchandise comprised by Tax Substitution regime, provided that the establishment records movements for the merchandise within the period entered.

Record Type 05 - ICMS Tax Rate

This record is generates for each ICMS tax rates in force within the period entered. It is used to identify changes in ICMS tax rates for merchandise comprised by Tax Substitution regime.

Record Type 06 - File totalization

It contains totalizers of all records types existing in the magnetic file.

Páginas filhas

Decree CAT 63 (MATA950 - SIGAFIS)