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This routine generates the Monthly Statement of Services (DMS) for taxpayers from the city of Salvador. These taxpayers must provide information on tax document use, services contracted, economic transaction, deductions made to calculate ISS calculation basis, and registration data for the Monthly Statement of Services through DMS Program. This magnetic file must be delivered to SEFAZ.
Ordinance No. 107/2005, from the Municipal Secretary of Finance, indicates new additions of taxpayers to the obligation of filling out the DMS, besides those indicated in art. 46 of Decree No. 14.118 and it approves the version 03 of DMS Program. It is important to emphasize that, to import the magnetic media, it is necessary the taxpayer file to be created in the authenticator in question.
Ordinance No. 104/2005, in force since 11/11/2005, indicates that the DMS should be filled based on the current version (even referring to the previous period). It is important to emphasize that, to import the magnetic media, it is necessary the taxpayer register to be created in the authenticator in question.
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To whom it is applicable
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Tax replacements, Services Renders, Services Renders under Special System, Services Renders bookkeeping and creating LRISS through a Special System, ISS taxpayers, Establishments and taxpayers non subject to ISS taxation.
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Purpose
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To monthly register and send to Salvador Municipal Finance Secretariat the tax and economic information coming from services rendered and/or received.
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Jurisdiction
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Municipal – Salvador – Bahia
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Delivery Term
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Monthly, up to day 5th of the month subsequent to the statement fiscal month.
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Application provided by tax authorities
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DMS
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Version of the application compatible with Microsiga Protheus®
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7.12.1
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Where to find it
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http://www.sefaz.salvador.ba.gov.br/
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Legislation
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Ordinance No. 107/2005
Configuration files DMSSAL.INI, DMSSALCC.INI and DMSSALCN.INI.
DMSSAL.INI – to generate the import files for:
- Other General ISS Tax Services (SG)
- Financial Institution/Credit Card Administrator (AD)
- Education (ED)
- Non-Service Renderers (NP)
- Uni-Professional (SU)
DMSSALCC.INI – to generate the import files of Civil Construction (CC) for subdivisions:
- Civil Construction and Renovation in Salvador (CS)
- Civil Construction and Renovation in Other Cities (CO)
DMSSALCN.INI – to generate the import files of Civil Construction (CC) for the subdivisions:
- Concreting (CT)
- Other Services of Civil Construction (OS)
Types of Records Created
Type I - General File Information
Information on this record is obtained based on routine questions and Company File (SIGAMAT).
Type H - Header of Table of Tax Documents Generated/Received
Information on this record is obtained based on Tax Records (SF3).
Type L - Table of Tax Documents Generated/Received
Information on this record is obtained based on Tax Records. The tax document status is displayed as follows:
- R = ISS Withheld by third parties, when the field Pay ISS of Customer File (SA1) or Supplier File (SA2) table is filled out with Yes for ISS payment;
- C = Canceled, when the invoice is deleted;
- I = Exempt, when the invoice is exempt;
- P = Own ISS, when it is a regular invoice, with ISS Withheld by taxpayer;
The CNAE code displayed is generated through Activity fields of Customer File (SA1) or Supplier File (SA2) table for the code of activity performed in the service.
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Important:
The validator requires some justification for invoice cancellation. For these invoices, the justification is Other and the description is the content of Note field. This justification must be directly changed in the validator after magnetic file import.
To enter the location of provided service (SSA - Salvador or OUT - Another city) in documents received, the Tax Payment field of TIO Register must be filled out (options: In the City or Outside the City).
The current validator version comprises the generation of Electronic Service Invoice.
Type L – Tax Documents Received when subcontracting for the Service and Tax Invoices received when purchasing Materials for use in the service
The information of this record are obtained based on the contents of inflow and outflow transactions, as well as the generation of Tax Invoice bills. The tables queried are the following:
- SD2 (Sales Invoice Items);
- SD1 (Inbound Invoice Items);
- SE2 (Accounts Payable);
- CE2 (Inflows X Outflows);
- SF1 (Inbound Invoice Header);
- SF2 (Outbound Invoice Header);
- SA2 (Suppliers);
- SA1 (Customers).
The Service Type field defines whether the service encompasses Civil Construction and Renovation or Concreting. If the service is not registered on the SB5 table or the field is still blank, the item is regarded as Civil Construction and Renovation, demonstrated only when the DMSSALCC.INI file is used.
You cannot identify the nature of the service through the Service Code, because the same code is used for Civil Construction and Renovation or Concreting. According to LAW Nr. 7,186 of December 2006, the same service code is used for both cases, as highlighted below:
- 02 Execution – By management, contracting or subcontracting, of civil construction, hydraulics or electrical works and similar, which includes sounding, the drilling of wells, excavation, draining and irrigation, earthworks, paving, concreting and the installation and assembly of products, parts and equipment (except the supply of goods produced by the service provider outside the location where the services are rendered, which is subject to ICMS).
According to ORDINANCE 083/2010 – Article 3, a legal entity providing services is exempt from declaring, in the Monthly Statement of Services – DMS, the Electronic Tax Invoices of Services – NFS-e issued from November 1st of 2010, except the services described in the items related to the List of Services attached to Law no. 7,186 of December 27 of 2006.
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Important:
In DMSSAL.INI the Generate RPS? question allows you to either include Service Tax Invoices or not, where the type is RPS.
Type F - Record of File End
This record refers to the file totalizer.
Considerations on Records Generated
Example of the magnetic media structure generated:
- I General File Information;
- H01 Header of the tax documents table generated;
- L01 Table of Tax Documents Generated;
- L01 Table of Tax Documents Generated;
- H02 Header of the Tax Documents table Generated;
- L02 Table of Tax Documents Received;
- L02 Table of Tax Documents Received;
- F Record of File End.
For records type L, the following is considered:
- R = ISS Withheld by third parties, when the field Pay ISS of Customer File (SA1) or Supplier File (SA2) table is filled out with Yes for ISS payment;
- C = Canceled, when the invoice is deleted;
- I = Exempt, when the invoice is exempt;
- P = Own ISS, when it is a regular invoice, with ISS Withheld by taxpayer;
- Activity fields of SA1 or SA2 table for the code of activity performed in the service.
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