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Enables you to generate the magnetic file to import
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The new declaration unifies and replaces in a single document:
I – the Taxpayer Annual Declaration – DAC, of which the Decree n. 38.369 is about;
II – the Monthly Information Document – DIM, of which the RICMS art. 272 is about;
III – The Generation and/or Cancellation Report of Tax Documents and/or Continuous Forms referred to its print, of which the art. 22, II, Decree n. 79 is about;
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To whom it is applicable
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Objective
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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.
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Jurisdiction
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State
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Delivery term:
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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.
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Application provided by tax authorities (Fisco)
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DAC
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Version of the application compatible with Microsiga Protheus®
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Simples Nacional - Version 2.2.12
Other Taxpayers - Version 2.2.10.6
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Where to find it
SEFAZ download DAC22106.exe
Simples Nacional
SEFAZ download DACSSN22112_-_26-ago-2009.zip
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Legislation contemplated
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Normative Instruction GSEF n.16/2005
Normative Instruction SEF n.010/2009
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:
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Layout Record
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Frame/DAC Program Folder
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Record Description
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21
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II.1
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Goods, Assets and/or Acquisition Inflow of Communication and Transport Services
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22
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II.2
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Goods, Assets and/or Acquisition Outflow of Communication and Transport Services
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25
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II.1
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Total of Goods, Assets and/or Acquisition Inflow of Communication and Transport Services acquired only from South and Southeast states, except Espírito Santo
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31
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VI
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ICMS Calculation
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33
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VI and VIII
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Other ICMS Debt and Credit Details
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43
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XIII.1
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Interstate Inflow of Products with Tax Replacement – Vendor registered in CACEAL
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65
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X.1 and X.3
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Inventory and Balance
File Structure
Mandatory Information
Composed by records type 00, 01, 10 and 90.
Monthly Information
Composed by records type 21, 22, 25, 31, 33, 41, 42, 43 and 44.
Annual Information
Composed by records type 61, 63, 64 and 65.
Types of registers generated
Record Type 00 – File Header
This record is composed by routine parameters information and Companies File.
Record Type 01 – E-mail addresses
This record is composed by the routine parameters information.
Record Type 10 – Declaration Identifier
This record is composed by routine parameters information and Companies File.
Record Type 21 – Inflow of Goods, Assets and/or Acquisition of Communication and Transport Services
This record is composed by information from Tax records, processing tax documents with CFOP started by 1, 2 and/or 3.
Record Type 22 – Outflow of Goods, Assets and/or Acquisition of Communication and Transport Services
This record is composed by information from Tax records, processing tax documents with CFOP started by 5, 6 and/or 7.
Record Type 25 - Inflow of Goods, Assets and/or Acquisition of Communication and Transport Services acquired only from South and Southeast states, except for Espírito Santo
This record is composed by information deriving from Tax Records, processing only tax documents originated in: RS, SC, PR, SP, RJ and/or MG.
Record Type 31 – ICMS Calculation
This record is composed by the ICMS Monthly Calculation processed information (MATA953).
Record Type 32 – ICMS Calculation – Rural Producer
This record is composed by the ICMS Monthly Calculation processed information (MATA953).
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Important:
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
This record is composed by ICMS Calculation processed information (MATA953), with details of entries in Other Debts and Other Credits.
Record Type 41 – Calculated Tax Obligations
This record is composed by information deriving from National Payment Forms, in which collection dare is in the period entered.
Record Type 42 – Paid Tax Obligations
This record is composed by information deriving from National Payment Forms, in which collection date is in the period entered.
Record Type 43 – Product Interstate Inflow with Tax Replacement – Supplier registered in CACEAL
This record is comprised by information deriving from Tax Records and Suppliers File, where only tax documents with CFOP started by 2, with ICMS withheld value and supplier with State Registration started by 245 are processed.
Record Type 44 – Product Interstate Inflow with Tax Replacement – Supplier not subscribed in CACEAL
This record is comprised by information deriving from Tax Records and Suppliers File, where only tax documents with CFOP started by 2, with ICMS withheld value and supplier with State Registration started by 245 are processed.
Record Type 61 – Municipalities – Internal Product Operations
This record is comprised by information on items of Inflow Invoice, Suppliers File and Products Complement, processing only CFOPs started by 1 and accruing by municipality code.
Record Type 62 – Cities – Internal Service Operations
This record is comprised by information on items of Inflow Invoice, Suppliers File and Products Complement, processing only CFOPs started by 1 and accruing by municipality code.
Record Type 63 – Operations performed by State – Inflow
This record is composed by information of Tax Records and Suppliers File, accruing inflows by State.
Record Type 64 – Operations performed by State – Outflow
This record is composed by information of Tax Records and Suppliers File, accruing outflow by State.
Record Type 65 – Inventory and Balance
This record is composed by information from inventory, grouping taxed inventory value, exempt or others through product tax classification:
- 00, 10, 20, 50, 51, 60, 70: indicates taxed inventory
- 30, 40, 41: indicates exempt inventory
- 90: indicates inventory in others.
Record Type 90 – DAC Totalizer
Magnetic File Records Totalizer.
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