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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;
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
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).
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
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