To generate DIME - SC:
1. In Normative Instructions, the routine description screen is displayed.
2. Click Parameters.
The routine parameters are displayed.
3. Configure the data, completing the following parameters:
Start/End Date
Enter the calculation start/end date.
Normative Instr.
Enter the configuration file to be used without the .INI extension.For this magnetic media, enter DIMESC.
Destination File
Enter the target file name.
Example: DIMESC.TXT
Directory
Enter the name of the directory where the target file is generated.
Example: C:\DIMESC\
Select Branches?
Enter Yes to allow selecting branches and No to issue issue information only to the logged branch.
To generate the file in consolidated mode by CNPJ + I.E., it is required the completion of this parameter with option Yes.
Group by CNPJ?
Enter if should group information of information generated by branches per CNPJ, considering branches from the same company group and same CNPJ as branches to the system.
Yes – When selecting grouping, the System will generate only a file, summing up the transactions of all selected branches.
No – When selecting not to group, the System will generate a file per branch of origin of the transaction.
This parameter will not have effect if the content of the parameter Select Branches? is different from Yes.
4. Check the data and confirm.
New screens are displayed for you to enter specific data of Dime-SC records.
5. After each data frame, click Next so the next wizard is displayed.
Information required by Record type 20 – Data of accountant in charge
Accountant CPF?
Enter the CPF number of the accountant responsible for the statement.
Accountant Name?
Enter the name of the accountant responsible for the statement.
Information required by Record type 21 – Statement start
Taxpayer Name?
Enter the name of the taxpayer to whom the data are related.
Statement Type?
Enter the type of statement to be sent:
Calculation System?
Enter the verification regime for this statement, which can be:
Company Size?
Enter the size of this statement's company, which may be:
According to Decree 153/12 (Apr 27, 2012), this information is not to be used and the value 1 (do not apply) is saved when generating the text file.
Consolidated Calculation?
Enter whether the type of calculation contained in this statement is consolidated, where:
The consolidation occurs when the transfer of credits and/or debts between companies of a same group takes place; for example, between headquarters and branches.
Centralized Calculation?
Enter whether the type of calculation contained in this statement is centralized, where:
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Important:
This option can only be It Is A Centralizer Business or It Is a Centralized Business when the Calculation System? question is selected as Simples.
Credit Transfers in the Period?
Enter whether there were credit transfers in the period, where:
Important:
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Are there Deemed Credits?
Enter whether the taxpayer has deemed credits, for example: government funding for culture, tourism, or sports.
According to Ordinance 153/12 (04/27/2012), this information goes unused and the value 1 is saved (does not apply) when generated in the text file.
Are there Tax Incentive Credits?
Enter whether the taxpayer has fiscal incentive credits.
According to Ordinance SEF 081/08, from the April 2008 reference period onwards, only option 3 (Unnecessary Information) is accepted by the validator, as exemplified on page 17.
According to Ordinance 153/12 (04/27/2012), this information goes unused and the value 1 is saved (does not apply) when generated in the text file.
Transactions?
Enter whether the statement has any transactions. The options are:
Tax Replacement?
Enter whether the taxpayer qualifies for one of the items below:
Does it have Bookkeeping?
Enter:
Number of Employees Working?
Enter the number of employees working at the company.
Calculation Type?
Enter the calculation type done in the period to create this statement. (Monthly or Ten Day Period). When this option is Ten Day Period, the previously performed ICMS calculation must also be in the ten day period format, in which the first performance must comprise periods 1 and 2, and the second performance must comprise period 3.
Branch From
Enter the initial branch to be processed, in case of consolidated statement.
Branch To
Enter the final branch to be processed, in case of consolidated statement.
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Important:
For more than one branch to be processed, the question Consolidated Calculation? must be set as It is consolidating business. We remind you that only those branches based on the same state as the headquarters are processed. Example: the consolidator business, headquarters, is established in Santa Catarina. In this case, only those branches whose State is SC are processed.
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Important:
Screens 80, 81, 82, 83 and 84 must only be filled out when:
Annual Complementary Statement
On the screen of record 80, the Gross Sales/Service Revenues item must be kept zeroed when the taxpayer has bookkeeping (according to wizard question). This record must be delivered only when the statement at issue is Annual Complementary Statement; otherwise, the information must be kept zeroed.
To generate Records 81, 82 and 83, the taxpayer must have bookkeeping (according to wizard question) and fill out the respective screens for Annual complementary Statement. When these characteristics are not met, the questions must be kept zeroed in the wizard.
For Record 84 to be generated, the information requested onscreen for this record must contain values; therefore, you must fill it out only when the statement at issue is Annual Complementary Statement.
Information required to Record type 22 – Inflow tax values
Based on data of the period requested in Tax Records.
Information required to Record type 23 – Outflow tax values
Based on data of the period requested in Tax Records.
Information required to Record type 24 – Summary on tax values
Based on data of the period requested in Tax Records.
Information required to Record type 25 – Summary of debit calculation
Based on data found in the period's ICMS calculation.
Information required to Record type 26 – Summary of credit calculation
Based on data found in the period's ICMS calculation.
Information required to Record type 27 – Calculation for companies under the Simples system
Based on data found in the Simples SC calculation.
Information required to Record type 28 – Bars, restaurants and similar
Debit on the value of inflows
Enter the result of multiplying the value of inflows subject to taxation under the special calculation system by the 2.6% defined in the RICMS-SC/01, Annex 2, Art. 140, item I.
Debit on the difference between inflows and outflows.
Enter the result of multiplying the difference between the value of inflows and outflows subject to taxation under the special calculation system by the 3.6% defined in RICMS-SC/01, Annex 2, art. 140, item II.
Acquisition Credit Wholesalers of Other States
Enter the ICMS value collected in the statement's reference period or in a previous period, incurring on assets and goods directly acquired from a wholesaler, established on another State (UF), when liable to credits on RICMS-SC/01 terms.
Credit balance of previous month.
Credit value of previous period.
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Important:
Further information and examples can be found on the topic Complementary – Examples of Entries.
Data needed for the Type 29 Record - Calculation for taxpayers subject to the special tax estimate system.
Based on data found in the period's ICMS calculation.
Information for the record type 30 – Calculation of tax payable or credit balance
First ten-day period tax or first advance installment
Enter the value of the tax calculated in the first ten-day period or the first collected advance installment. This value is sent to item 090 of the record type 30.
Second ten-day period tax or second advance installment
Enter the value of the tax calculated in the second ten-day period or the second collected advance installment. This value is sent to item 100 of the record type 30.
Liquid and Gaseous Fuel Advance
Enter the advance value equivalent to 100% of the amount owed in the previous month. This value is sent to item 105 of the record type 30.
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Important:
This field is exclusively completed by industrialists, distributors, or wholesalers of gasoline, diesel, fuel ethanol, or liquefied petroleum gas – GLP.
Important note regarding the completion of the following screens (90, 91, 92, 93, 94):
They must only be completed when:
On the screen of Record 90, the Sales/Services Gross Income item must be kept zeroed when the taxpayer performs bookkeeping (according to the wizard's question). This record must be handed in only when it is an End of Activities Statement; otherwise, the data must be kept zeroed.
For Records 91, 92 and 93 to be created, the taxpayer must perform bookkeeping (according to the wizard's question) and complete respective screens of the End of Activities Statement. When not matching such characteristics, keep the questions zeroed in the wizard.
6. Check data and click Finish.
7. A follow-up report is created, containing all the records created while processing the magnetic medium. Configure and confirm the printing parameters.
Information for the record type 31 – Specific debits
Debit related to import operations
Enter the value incurring on import operations, for which there is no duty exempting device at customs clearance, regarding taxable events occurred in the statement's reference period. This value comprises the value of the tax collected within the period, as well as the tax to be collected in the following period.
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Important:
Ordinance SEF 21/06 - DO NOT enter, in this item, the tax levied on the import operation, compensated in the terms of RICMS/SC-01, generic part, art. 53, paragraph 7, I and paragraph 13, and in Annex 6, art. 223, b.
Debit related to acquisition of other States.
Enter the value incurring on goods and products directly acquired from a wholesaler, including a distributor, established in another State of the Federation, regarding taxable events occurred in the statement's reference period. This value comprises the value of the tax collected within the period, as well as the tax to be collected in the following period.
Tax Responsibility Debit
Enter the value of operations with legal prediction of tax responsibility, except tax replacement cases, regarding taxable events occurred in the statement's reference period. This value comprises the value of the tax collected within the period, as well as the tax to be collected in the following period.
Other Taxable Event Related Debits
Enter the value of the taxable events occurred in the statement's reference period, related to operations or renderings with legal prediction of collection at the time of the taxable event, which do not correspond to items 10 to 30 of this chart (Options 1, 2, and 3 of the wizard). This value comprises the tax collected within the period, as well as the tax to be collected in subsequent periods.
Other Incidental Debts
Enter the values of any other debts, for which there is a clear order of separate collection not conforming to another item of this chart, such as: debits related to previous reference periods, entered by original value. This value comprises the tax collected within the period, as well as the tax to be collected in subsequent periods.
GNRE Number Specific Debts
In case there is a given GNRA for specific debts, enter its number.
Example: 000001
Revenue Code and Expiration Class Specific debits
In case there is more than one GNRA for specific debts, you may list them through the Revenue Code and Expiration Class, separated by a hyphen (-).
Example: 1600-10014/
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Important:
Further information and examples are found on topic Useful Information, item 14, and also on topic Complementary – Examples of Entries.
Information for record type 32 – Information on Tax Replacement
Debits
Enter the requested values regarding the Tax Replacement calculation debits of the period.
Credits
Enter the requested values regarding the Tax Replacement calculation credits of the period.
Ten Day Periods
Enter the requested values regarding the ten day periods or advance installments.
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Important: Further information and examples can be found on the topic Complementary – Examples of Entries.
Data needed for the Type 33 Record – Specification of tax payments and specific debts
Based on information of the period in the tax payment forms (Table SF6).
Information required to record type 41 – Statement of accrued credit
% Credit in acquisitions
Enter the tax credit percentage in relation to the total of the accounting value posted in the month's Inflow Records.
Note the following:
Products exported in the month
Enter the value of the acquisitions of raw materials, secondary materials, package materials, consumption materials, and products added to the fixed assets, utilized in goods or services actually exported in the period.
Products with exempt/non taxed outflows
Enter the value of the acquisitions of raw materials, secondary materials, package materials, consumption materials, and products added to the fixed assets, utilized in goods or services which were objects of exempt or non taxed outflows in the period, and for which there is a clear credit maintenance authorization.
Products with deferred outflows in the month
Enter the value of the acquisitions of raw materials, secondary materials, package materials, consumption materials, and products added to the fixed assets, utilized in goods or services which were objects of deferred outflows in the assumptions of articles 45 and 47, II of RICMS-SC/01.
Transported Balances
Difficult though not impossible to occur, for the validation software has this feature.
One of the software's rules determines that, when the value of the Record 41 postings (Accumulated Credit Statement) have a sum greater than the period's calculated Credit Balance total, its values must be transported so as to match the Credit Balance, noting that, on items D, E, and F of the SRF 021/2006 (3.2.9.6), the taxpayer is responsible for specifying which amount to subtract. Therefore, be mindful of this rule when completing the transported balance items below: Export related credits, Exempt outflow related credits, and Deferred outflow related credits.
Export related credits
Value to be transported to Record 30 (tax payable or credit balance calculation) - item 160 (export related transferable credit balance).
Exempt outflow related credits
Value to be transported to Record 30 (tax payable or credit balance calculation) - item 170 (exempt outflow related transferable credit balance).
Deferred outflow related credits
Value to be transported to Record 30 (tax payable or credit balance calculation) - item 180 (deferred outflow related transferable credit balance).
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Important:
This option is hardly ever used, because, up to this point, there ought to be ICMS calculation postings only for the 41220, 41230 and 41240 sub item codes, when the calculation leads to a Credit Balance prior to these postings. As such, the sums of Record 41 fields (Accumulated Credit Statement) are always smaller than the Credit Balance of Record 30 (Tax payable or credit balance calculation) - item 998 (Credit balance for the following day), as the postings are made after there is a credit balance. Such consistency is verified in the validation software - Dime.
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Previous Period Credit Balance
These values must only be entered in the routine's wizard in case the period's ICMS calculation has a Previous Period Credit Balance (sub item 009) with a value. If so, the sum of the values distributed on this assistant's four options must coincide with the value transported in the ICMS calculation (sub item 009).
Important:
Further information and examples are found on topic Useful Information, item 15, and also on topic Complementary – Examples of Entries.
Needed data for the Type 42 Record - Debit for credit transfer
Information obtained through inclusion of certain codes in ICMS Calculation.
Needed data for the Type 43 Record - Credit for credit transfer
Information obtained through inclusion of certain codes in ICMS Calculation.
Information required to record type 44 – Deemed credit
The total paid in the month to employees
Enter the payroll's recorded wages total.
Average of previous year
Enter the payroll's recorded wages total of the previous year.
Note:
The total paid in the month must always be greater or equal to the previous year's average. Otherwise, an error is displayed in the validation software.
Information required to record type 45 – Tax incentive credit
Receipt Value
Enter the receipt's value, as determined by Decree 3,604/98, article 41, paragraph 2, item 3.
Needed data for the Type 46 Record - (Credits for special systems and authorizations), related to Credit in the DCIP
Protocol Number 1
Credit Value 1
Protocol Number 2
Credit Value 2
Protocol Number 3
Credit Value 3
Protocol Number 4
Credit Value 4
Protocol Number 5
Credit Value 5
Protocol Number 6
Credit Value 6
Protocol Number 7
Credit Value 7
Protocol Number 8
Credit Value 8
In this wizard, you must enter the values declared in the DCIP with respective protocols.
Record type 47 – Purchases from extractors, agribusiness and livestock producers, and fishermen
Based on data of the period requested in Tax Records.
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Important:
This record requires the supplier to be a Rural Producer (filled field).
There are cases in which the rural producer provides both gathering products and non-gathering products, and this distinction must be displayed on DIME. To satisfy such distinction, you must create the MV_CMPEXTR parameter, correlating a Product Complement table (SB5) field to define which products are extractive and which are not.
Data needed for Record type 48 - Revenue of service provision and electric power supply
Based on data from Tax Records correlated to the MV_DIMESC? parameter.
Data needed for Type 49 Record - Inflows per federative unit (State)
Based on data of the period requested in Tax Records.
Data needed for Type 50 Record - Outflows per federative unit (State)
Based on data completed in the wizard.
Information for the record type 51 – Deletions of added value referring to inflows
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Important:
Complete this chart with the values to be deleted from the added value calculation, if they have been posted in CFOP characterizing operations involving goods or services under the State's tax jurisdiction.
Rendered Services Subject to the ISS
Value of inflows subject to the ISS when not specified with the 1933 and 2933 CFOPs.
25% Transfers received at sale price
Share corresponding to 25% of the value of transferred goods received from businesses of the same company, when the shipment is made at retail price, uniformly across the country.
Incurring IPI
The value of the IPI incurring on raw material inflows, in case of an industrial business.
Withheld ICMS Installment
Value of the ICMS installment withheld due to Tax Replacement.
Subsidies granted by government bodies
The value of subsidies granted by government bodies for the acquisition of goods, raw materials, and other inputs applied to the company's activities.
Information for the record type 51 – Deletions of added value referring to outflows
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Important:
Complete this chart with the values to be deleted from the added value calculation, if they have been posted in CFOP characterizing operations involving goods or services under the State's tax jurisdiction.
Rendered Services Subject to the ISS
Value of outflows subject to the ISS when not specified with the 5933 and 6933 CFOPs.
25% Transfers received at sale price
Share corresponding to 25% of the value of transferred goods shipped to businesses of the same company, when the shipment is made at retail price, uniformly across the country.
Incurring IPI
The value of the IPI incurring on raw material inflows, in case of an industrial business.
Withheld ICMS Installment
Value of the ICMS installment withheld due to Tax Replacement.
Information required for the record type 80/90 – Summary of the inventory tax records and gross income
Initial Date of Fiscal Year?
Enter the initial date of the fiscal year to be concluded in Type 80 records. This date is used for processing the inventory balance at the beginning of the fiscal year.
Inventory Value at Beginning of Fiscal Year/
Enter the inventory value at the fiscal year's initial date. This value must be entered only when the inventory is not controlled by Microsiga Protheus®, or in case you do not want to automatically process this value. If this field's content is zero, the system automatically calculates it, based on inventory closings.
Final Date of Fiscal Year?
Enter the final date of the fiscal year to be concluded in Type 80 records. This date is used for processing the inventory balance at the end of the fiscal year.
Inventory Value at End of Fiscal Year?
Enter the inventory value at the fiscal year's ending date. This value must be entered only when the inventory is not controlled by Microsiga Protheus®, or in case you do not want to automatically process this value. If this field's content is zero, the system automatically calculates it, based on inventory closings.
Gross Revenue of Sales/Services?
Enter the annual value of sales/services gross revenues of the taxpayer's business.
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Important:
Bookkeeping companies must not complete this item.
Important - A note regarding the completion of the following screens (80, 81, 82, 83, 84):
They must only be completed when:
Annual Complementary Statement
In the Record 80 screen, the Sales/Services Gross Income item must be kept zeroed when the taxpayer performs bookkeeping (according to the wizard's question). This record must be delivered only when it is an Annual Complementary Statement, otherwise, the data must be kept zeroed.
For Records 81, 82 and 83 to be created, the taxpayer must perform bookkeeping (according to the wizard's question) and complete respective screens for Annual Complementary Statement. When not matching such characteristics, the questions must be kept zeroed in the wizard.
For Record 84 to be created, there must be values in the data requested on screen for this record, so it must be completed only when it is an Annual Complementary Statement.
Important - A note regarding the completion of the following screens (90, 91, 92, 93, 94):
End of Activities
In the Record 90 screen, the Sales/Services Gross Income item must be kept zeroed when the taxpayer performs bookkeeping (according to the wizard's question). This record must be delivered only when it is an End of Activities Statement; otherwise, the data must be kept zeroed.
For Records 91, 92 and 93 to be created, the taxpayer must perform bookkeeping (according to the wizard's question) and complete respective screens for the Annual Complementary Statement. When not matching such characteristics, keep the questions zeroed in the wizard.
For Record 94 to be created, there must be a value in the requested data and the Statement Type must be End of Activities.
Information required for record type 81/91 - Active
In this wizard, you must enter:
Values to be totalized in the Assets account
- Current
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Important:
The Current Asset values (Chart 81/ 91), must coincide between the Asset accounts (Chart 81/ 91) and the Liability accounts (Chart 82/ 92).
- Long-term
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Important:
The Long-term Asset values (Chart 81/ 91) and Long-term Liabilities (Chart 81/ 91), must coincide between the Asset accounts (Chart 81/ 91) and the Liability accounts (Chart 82/ 92).
- Fixed Assets
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Important:
The permanent asset values (Chart 81/ 91) and Deferred Income + Net Equity (Chart 81/ 91), must coincide between the Liability accounts and the Asset accounts (Chart 81/ 91).
Information required for the record type 82/92 - Liability
In this wizard, you must enter:
Values to be totaled in the Liability account
- Current
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Important:
The Current values (Chart 81/ 82 and 91/ 92), must coincide between the Asset accounts (Chart 81/ 91) and the Liability accounts (Chart 82/ 92).
- Long-term liabilities
The Long-term Asset values (Chart 81/ 91) and Long-term Liabilities (Chart 82/ 92), must coincide between the Asset accounts (Chart 81/ 91) and the Liability accounts (Chart 82/ 92).
- Deferred income
- Net Equity
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Important:
The Current Asset values (Chart 81/ 91), must coincide between the Asset accounts (Chart 82/ 92) and the Liability accounts (Chart 81/ 91).
Information required for the record type 83/93 – Income statement
Income statement values
- Other Operating Revenues
- Gross Profit/Loss
- Operating Profit/Loss
- Earnings before income taxes (IR)
- Earnings after income taxes (IR)
- Profit/Loss for the Fiscal Year
Information required for the record type 84/94
These records must be completed with detailed values of previous year's expenses.
Information required for the record type 90 – Summary of the inventory tax records and gross income
Initial Date of Fiscal Year?
Enter the initial date of the fiscal year to be concluded in Type 90 records. This date is used for processing the inventory balance at the beginning of the fiscal year.
Inventory Value at Beginning of Fiscal Year/
Enter the inventory value at the fiscal year's initial date. This value must be entered only when the inventory is not controlled by Microsiga Protheus®, or in case you do not want to automatically process this value. If this field's content is zero, the system automatically calculates it, based on inventory closings.
Final Date of Fiscal Year?
Enter the initial date of the fiscal year to be concluded in Type 90 records. This date is used for processing the inventory balance at the beginning of the fiscal year.
Inventory Value at End of Fiscal Year?
Enter the inventory value at the fiscal year's ending date. This value must be entered only when the inventory is not controlled by Microsiga Protheus®, or in case you do not want to automatically process this value. If this field's content is zero, the system automatically calculates it, based on inventory closings.
Gross Revenue of Sales/Services?
Enter the annual value of sales/services gross revenues of the taxpayer's business.
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Important:
Bookkeeping companies must not complete this item.
Information required for Record type 91 - Assets
In this wizard, you must enter:
Values to be totalized in the Assets account
- Current
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Important:
The Current Asset values (Chart 91 and 92), must coincide between the Asset accounts (Chart 91) and the Liability accounts (Chart 2).
- Long-term
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Important:
The Long-term Asset values (Chart 91) and Long-term Liabilities (Chart 92), must coincide between the Asset accounts (Chart 91) and the Liability accounts (Chart 92).
- Fixed Assets
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Important:
The permanent asset values (Chart 91) and Deferred Income + Net Equity (Chart 92), must coincide between the Liability accounts and the Asset accounts (Chart 91).
Information required for Record type 92 - Liability
In this wizard, you must enter:
Values to be totaled in the Liability account
- Current
- Long-term liabilities
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Important:
The Current Asset values (Chart 91 and 92), must coincide between the Asset accounts (Chart 91) and the Liability accounts (Chart 2).
- Deferred income
- Net Equity
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Important:
The permanent asset values (Chart 91) and Deferred Income + Net Equity (Chart 92), must coincide between the Liability accounts and the Asset accounts (Chart 91).
The closing of assets and liabilities must be coherent, that is, with the same value. Otherwise, the file displays the inconsistency in the validation.
Information required for the Record type 93 – Income statement
Income statement values
- Other Operating Revenues
- Gross Profit/Loss
- Operating Profit/Loss
- Earnings before income taxes (IR)
- Earnings after income taxes (IR)
- Profit/Loss for the Fiscal Year
Information required for the Record type 94 – Details of expenses
These records must be filled out with detailed values regarding expenses of the previous fiscal year or when it is a DIME of end of activities of a company which had no transactions.
Information required for the record type 98 - Statement closing
Based on contents of the file.
Information required for the record type 99 - File closing
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