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This routine enables generation of DDS – Monthly Services Statement in the Municipality of Natal – state of Rio Grande do Norte, pursuant to Decree 7,614 dated April 28, 2005, in which is stated this Statements replacing Monthly Statement of Services Rendered – DMSP and to Informative Document of Tax Replacement.
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To whom it is applicable
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Legal entities inscribed in Taxpayers' Securities File, services renderers or acquirers of services from third-party, under the condition of tax alternate, according to applicable legislation
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Purpose
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It was set up in replacement of Monthly Statement of Services Provided - DMSP and to Informative Document of Tax Replacement.
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When to deliver
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Tenth day of the following month to declared jurisdiction
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Jurisdiction
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Municipal – Natal / RN
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Application provided by tax authorities
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DDS
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Version of the application contemplated by Microsiga Protheus®
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1.0.00
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Where to find the Decree/Applicative
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http://www.natal.rn.gov.br/semut/
Types of Generated Records
Record A: Header
General information on the statement.
Record C: Taxpayer
Taxpayer General Information.
Note:
Change taxpayer address, if necessary, always starting with a word that qualifies type of address, and then, insert a comma to separate the name from the number (still using S/N), according to the example bellow:
Example: Rua Braz Leme, 234 or even, Rua Braz Leme, S/N
Record E: Acquirer/Provider
Registering data from acquirers and providers.
Note:
Addresses from registered acquirers and providers must follow the same system adopted by taxpayer.
Phone and fax, in order to be appropriately import, must follow the rule: the first two numbers will correspond to DDD and remaining numbers to Telephone or Fax, according to example below:
Example: 1139817174, where 11 corresponds to DDD and 39817174 to telephone/Fax.
Record M: Invoice Issued
Information of services invoices issued and service acquirers.
Note:
All cancellations of invoices issued are considered as canceling reason: R-Erasure
Record O: Document Received
Information on invoices of services acquired and from its suppliers.
For records M and O, in the event of base reduction or zeroed base, must enter a base reduction code according to table below. This code must be manually entered by the user after import is complete.
Legal Base Table
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Code
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Type
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Number
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Year
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Art.
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Item
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Par.
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Item
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Description
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Complete Description
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1
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O
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3882
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1989
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83
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I
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LO 3882/89 art. 83 I
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Exemption to small operators.
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2
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O
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3882
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1989
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83
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II
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LO 3882/89 art. 83 II
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Exemption to small business with gross revenue in the previous year lower than R$ 9,548.22.
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3
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O
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3882
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1989
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3
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I
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LO 3882/89 art. 3 I
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Immunity of equity and services of the Country, States, Distrito Federal and municipalities.
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4
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O
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3882
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1989
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3
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II
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LO 3882/89 art. 3 II
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Immunity to temples of any religious cult.
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5
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O
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3882
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1989
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3
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III
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LO 3882/89 art. 3 III
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Immunity to equity and services from political parties, foundations, labor union, educational institution and social security non profit making.
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6
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O
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3882
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1989
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3
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IV
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LO 3882/89 art. 3 IV
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Immunity of books, newspapers, magazines and papers destined to its printing.
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7
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O
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3882
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1989
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60
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LO 3882/89 art. 60
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Item 10 - It is not part of calculation base, the amounts transferred to cab drivers attesting their respective instruction at CAM.
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8
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O
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3882
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1989
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60
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LO 3882/89 art. 60
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Item 17.10 - Catering activity is not part of calculation base for meal and beverage supply, subject to ICMS.
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9
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C
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116
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2003
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LC 116/03
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Item 7.02 and 7.05 - In civil construction activities of items 7.02 and 7.05, it is not part of calculation base: goods produced by services providers, out of the location where the service was rendered, which is subject to ICMS.
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10
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O
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3882
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1989
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66
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7
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LO 3882/89 art.66 §7
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Item 7.02 and 7.05 - In the hypothesis of tax replacement, ISS is calculated on price of the service, deducting material values added to the work that are subject to ICMS and provided by service renderer.
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11
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O
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3882
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1989
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66
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8
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LO 3882/89 art.66 §8
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Item 4.02 and 4.03 (hospitals and hemodialysis clinic) - ISS is calculated on service price, deducting 40% from calculation base.
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12
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O
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3882
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1989
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83
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III
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LO 3882/89 art. 83 III
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Exemption to services rendered through rent and assignment of rights in exploration of convention services and respective stands.
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13
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O
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3882
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1989
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83
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IV
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LO 3882/89 art. 83 IV
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Exemption to services resulting from subscription rate in congresses, present in item 12.08, of art. 60 of the present Law, when promoted by nonprofit and student organization.
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14
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O
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3882
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1989
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61
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LO 3882/89 art.61
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The service is considered rendered and tax due in location of provider establishment, in residence of the provider, except in hypothesis foreseen in items 1 to 20.
Record Z: Trailer
It is presented a totalizer control record, with the amounts of each record displayed in magnetic means.
General Notes
Records unmentioned above must be manually inserted, if necessary, after importing magnetic file in DDS own validator program.
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