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Record Type 00 - GIA Header

Information is generated according to company register and parameters entered in the routine.

Record Type 01 - Inflow and Outflow Operations

Information is generated according to Inflow and Outflow operations, saved in the Tax Records file.

Record Type 02 - ICMS Calculation

Information is generated according to data saved in the file generated by ICMS Calculation - ICMS Calculation folder.

Record Type 03 - Calculation of ICMS - Tax Replacement

Information is generated according to data saved in the file generated by ICMS Calculation - ST Calculation folder, and in the Tax Records file.

Record Type 04 - Rate Differential

Information must be manually entered only when goods subject to Rate Differential payment are acquired.

Record Type 05 - Inventory

Information must be manually entered only when the taxpayer has Monthly GIA delivery format and the reference period is June.

 Record Type 08 - Employment Generation

The number of employees, gross expenses on payroll, and labor charges must be entered, always regarding GIA reference period.

Record Type 09 - Balance Sheet

The Balance Sheet must only be manually entered when the taxpayer has 'Regular Accounting Records' and fits one of the following situations:

• if the reference period is June and the taxpayer has a GIA Monthly delivery format;
• when delivering the Closing GIA, regardless the delivery format;
• the taxpayer has GIA Annual delivery format.

Record Type 10 - Liability Balance Sheet

The Liability Balance Sheet must only be manually entered when the taxpayer has 'Regular Accounting Records' and fits one of the following situations:

• if the reference period is June and the taxpayer has a GIA Monthly delivery format;
• when delivering the Closing GIA, regardless the delivery format;
• the taxpayer has GIA Annual delivery format.

Record Type 11 - Year Income Statement

The Year Income Statement must only be manually entered when the taxpayer has 'Regular Accounting Records' and fits one of the following situations:

• if the reference period is June and the taxpayer has a GIA Monthly delivery format;
• when delivering the Closing GIA, regardless the delivery format;
• the taxpayer has GIA Annual delivery format.

Record Type 12 - Finance Transaction

The Financial Transaction must only be manually entered when the taxpayer has 'Regular Accounting Records' centralized in the Headquarter located outside the state of Mato Grosso do Sul, or if he does not have a 'Regular Accounting Records', or has the Accounting Records and fits one of the following situations:

• if the reference period is June and the taxpayer has a GIA Monthly delivery format;
• when delivering the Closing GIA, regardless the delivery format;
• the taxpayer has GIA Annual delivery format.

Record Type 13 - ICMS Calculation by Compensation

For the taxpayer that has more than one establishment in the State and the ICMS Calculation centralized in it, he is allowed to manually enter data from the ICMS Calculation by Compensation, if it exists.

Record Type 14 - Balance Calculation of the Period Estimate

For the taxpayer having Estimate ICMS System, he is allowed to manually enter data from the Balance Calculation of the Period Estimate, under the following conditions:

• when GIA is filled in on June and December;
• in the modification/noncompliance month of the Estimate System to Regular or Micro business;
• in the month requiring Disposal of the State Subscription or Activity Interruption.

Record Type 15 - ICMS Collected by Tax Replacement in Interstate Operations

Information is generated according to data saved in the file generated by ICMS Calculation routine for operations performed out of the state.

Record Type 21 - Inflow Invoice

Information is generated according to Inflow operations, saved in the Tax Records file.

Record Type 22 - Outflow Invoice

Information is generated according to Outflow operations, saved in the Tax Records file.

Record Type 51 - ICMS Calculation - Other Credits

Information is generated according to data saved in the file generated by ICMS Calculation - ICMS Calculation folder - Row 006 - Code 006.00 - Other Credits.

For registering Other Credits in the ICMS Calculation, the encoding of the table below must be used, existing in the file layout for GIAs data import, provided to the Secretariat of Revenue and Control – Coordination of Financial Information:

...

Code

...

Credit Specification

...

006.01

...

Assets Acquisition (Except ECF)

...

006.02

...

Granted Credit

...

006.03

...

Deemed Credit – by ECF acquisition

...

006.04

...

Deemed Credit - Interstate Oper.

...

006.05

...

Deemed Credit - Internal Oper.

...

006.06

...

Deemed Credit - Transportation Service

...

006.07

...

Authorized ICMS/ST Inflow

...

006.08

...

Approved by CECRE (Credit Certificate)

...

006.09

...

PDAGRO

...

006.10

...

First Job Incentive Program

...

006.11

...

'Leitão Vida' Incentive Program

...

006.12

...

'Novilho Precoce' Incentive Program

...

006.13

...

Incentive - Other

...

006.14

...

Other Credits – Except Estimate

Notes:

• For Credit Specifications not existing in the Table, use Code '006.14' – Other Credit – Except Estimate.
• The code differs from the one provided by the Secretariat, since it was added for 4 (four) initial digits '006.', due to the standardization.

Record Type 52 - ICMS Calculation - Deductions

For Record Type 52, the information is generated according to data saved in the file generated by the ICMS Calculation - 'ICMS Calculation' folder - Line '012'” – Code “012.00 - Deductions”.

For registering Other Credits in the ICMS Calculation, the encoding of the table below must be used, existing in the file layout for GIAs data import, provided to the Secretariat of Revenue and Control – Coordination of Financial Information:

...

Code

...

Deduction Specification

...

012.51

...

Minimum ICMS (Revenue Code 355)

...

012.52

...

Pro-Industry Incentive – CDI

...

012.53

...

Program of Incentive for the Culture

...

012.54

...

Program of Incentive for Sports

...

012.55

...

FIS

...

012.56

...

Other Deductions – Except Estimate

...

012.57

...

Guaranteed ICMS (Revenue Code 357)

...

012.58

...

ICMS Paid based on Inflows (Revenue Code 356)

...

012.59

...

Credit Balance Resulting from the Estimate Calculation in the Quarter

...

012.60

...

State Program of Food Safety

Notes

• For Deductions Specifications not existing in the Table, use Code '012.56' – Other Deductions – Except Estimate.
• After importing GIA data, it must be manually indicated in GIA program, made available by the Secretariat, the 'Certificate Number' for Deductions of Programs Incentivizing the Culture (Code = 012.53) and the Sports (Code = 012.54), when existing.
• The Code differs from the one provided by the Secretariat, since it was added for 4 (four) initial digits '012.', due to the standardization.

Mark:

a) The Records '04, 05, 09, 10, 11, 12, 13 and 14' are not automatically generated by the system, being manually indicated, when existing.

b) For taxpayers having Regular and Estimate ICMS System, the Records '00, 01, 02, 03, 08, 15, 51 and 52' are generated.

c) For taxpayers having Micro business ICMS System, only the Records '00, 21 and 22' are generated.

See Also

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