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This routine enables the generation of the file Special Declaration of Tax Information referring to cigarette taxation (DIF-Cigarettes), according to the Normative Instruction SRF 396 of February 6, 2004.

The presentation of DIF-Cigarettes must be accomplished by the head office establishment, which consolidates information referring to all legal entities establishments, regardless of:

• Tax Calculation on Industrialized Products (IPI).
• Contribution to Social Integration Programs and Public Service Employee Savings Program (PIS/Pasep).
• Contribution to the Financing of the Social Security (Cofins).
• Movement of inputs, control stamps or finished products in the reference month.

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To whom it is applicable

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To corporate entities manufacturers of products classified in the code 2402.20.00 of the Tax Incidence Table on Industrialized Products (TIPI).

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Purpose

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Simplifying information rendering to Special Declaration of Tax Information referring to Cigarettes Taxation, delivering to Secretariat of Federal Revenue (SRF).

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Delivery Term

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Monthly, up to the last working day of the month subsequent to the one of the generator facts occurrence.

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Jurisdiction

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Federal

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Application provided by tax authorities

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DIF-CIGARETTES

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Version of the application compatible with Microsiga Protheus®

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3.0.0

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Where to find the application made available by Tax Authorities

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 http://www.receita.fazenda.gov.br

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Legislation

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Normative Ruling 396 dated February 6th, 2004.

Note: The layout is found in the validation program itself.

5 Normative Instructions are available:

• INI to the invoices file.
• INI to IPI records.
• INI to seals import - inventory.
• INI to import of inputs - inventory.
• INI to import of products - inventory.

Types of Records Created

DIF-Cigarettes generates information in independent files.

SRF396A.INI File

For invoices validation:

• Register Type 0 – Invoice data.
• Register Type 1 – Invoice data.
• Register Type 9 – Control data.

 SRF396B.INI File

For IPI record import:

• Register Type 0 – Tax Records Information of IPI Calculation.
• Register Type 1 – Credit statement information.
• Register Type 2 – Debit statement information.
• Register Type 3 – Balance calculation information.
• Register Type 9 – Control data.

SRF396C.INI File

For seals import – inventory:

• Register Type 0 – Seals Stock Data.
• Register Type 9 – Control data.

SRF396D.INI File

For import of inputs - inventory:

• Register type 0 – Inputs Stock Data.
• Register Type 9 – Control data.

SRF396E.INI File

For finished goods import – inventory:

• Register Type 0 - Inventory data of finished goods.
• Register Type 9 – Control data.