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IV – the document present in the sub-paragraph V, art. 29, Decree n. 545, relating delivery by Taxpayers acting as Micro Business, Small Business and Street Vendor.
To whom it is applicable | The new DAC must be presented by all ICMS Taxpayers registered in CACEAL – State of Alagoas Taxpayers File, including those choosing the Simples Nacional, except the ones registered as Tax Replacement. |
Objective | DAC is a digital document for collecting periodical and annual data relating to operations with goods and services rendering of transport and communication, performed by the ICMS Taxpayer, besides other data that interests State Tax Authority. |
Jurisdiction | State |
Delivery term: | Taxpayers required to turn in the monthly DAC, regarding monthly periodicity data, must hand it in to the SEFAZ until the 15th of the month subsequent to the entered jurisdiction and, regarding annual periodicity data, hand it in up to the 15th of the month of May subsequent to the entered calendar year. Taxpayers required to hand in the four monthly DAC, regarding four monthly periodicity data, must hand it in to the SEFAZ until the 15th of the month subsequent to the entered jurisdiction and, regarding annual periodicity data, until the 15th of the month of May subsequent to the entered calendar year. Taxpayers required to hand in the annual DAC must hand it in to the SEFAZ until the 15th of the month of May subsequent to the entered calendar year, observing the form of presenting the data in every four (consolidated or monthly). Simples Nacional - they must hand in, until the 20th of May of 2009, the Statement of Taxpayer Activity - DAC, regarding 2008 fiscal year data. The DAC must be transmitted via Internet or handed in on a magnetic disk in one of the SEFAZ service locations. |
Application provided by tax authorities (Fisco) | DAC |
Version of the application compatible with Microsiga Protheus® | Simples Nacional - Version 2.2.12 Other Taxpayers - Version 2.2.10.6 |
Where to find it | SEFAZ download DAC22106.exe Simples Nacional SEFAZ download DACSSN22112_-_26-ago-2009.zip |
Legislation contemplated | Normative Instruction GSEF n.16/2005 Normative Instruction SEF n.010/2009 |
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General Notes
- DAC was only implemented for Regular Taxpayer Type;
- To import data properly, you must read DAC Layout and Documentation or DAC Help - Electronic Guide;
- You must register the field Tax Class. (B1_CLASFIS) of Product Register (SB1) because it is the base to generate Record Type 65;
- Run the routine of ICMS Calculation of the period before generating the magnetic file;
- The consolidated annual information of the previous year is generated with the APRIL statement;
- When it comes to APRIL statement, you must close the inventory from January 1st to December 31st of the previous year in the event it has not been closed before.
- After importing the magnetic file to DAC authenticator program, complement the information of records below, if necessary:
Layout Record | Frame/DAC Program Folder | Record Description |
21 | II.1 | Goods, Assets and/or Acquisition Inflow of Communication and Transport Services |
22 | II.2 | Goods, Assets and/or Acquisition Outflow of Communication and Transport Services |
25 | II.1 | Total of Goods, Assets and/or Acquisition Inflow of Communication and Transport Services acquired only from South and Southeast states, except Espírito Santo |
31 | VI | ICMS Calculation |
33 | VI and VIII | Other ICMS Debt and Credit Details |
43 | XIII.1 | Interstate Inflow of Products with Tax Replacement – Vendor registered in CACEAL |
65 | X.1 and X.3 | Inventory and Balance |
File Structure
Mandatory Information
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This record is composed by the ICMS Monthly Calculation processed information (MATA953).
Record 32 is exclusively generated for the Rural Producers taxpayers. In case the field M0_PRODRUR is filled out, the record 32 is generated and the 31 is not considered. |
Record Type 33 – Other debts or ICMS Credit Details
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Magnetic File Records Totalizer.
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