This routine generates the preformatted file to be presented to Tax Auditors of Social Security, when required, according to Normative Instruction INSS/DC n. 89/2003 and Decree INSS/DIREP N. 42/2003.
According to the Ordinance INSS/DIREP n. 42/2003, the following information must be presented:
I - accounting records;
II - vendors and customers;
III – fiscal documents
IV - foreign trade;
V - inventory control and record;
VI - input/product relation;
VII - balance sheet control;
VIII - payroll
To whom it is applicable | To corporations using data electronic processing systems to register economic or financial business and activities, in order to keep tax records or generate accounting or tax documents. The companies choosing the Unified System for the Payment of Taxes and Contributions by Small Businesses (SIMPLES), established by the Law n. 9,317 dated December 5th, 1996, are exempted from complying with the obligation. |
Purpose | To generate the preformatted file to be submitted to Fiscal Auditors of the Social Security. |
Delivery Term | Twenty days from the subpoena of IRS Tax Auditors. |
Jurisdiction | Federal |
Application provided by tax authorities | There is not one. |
Version of the application compatible with Microsiga Protheus® | There is not one. |
Where to find it | Access www.dataprev.gov.br, option SISLEX - Social Security Legislation. The information is available on the following URLs: Normative Instruction n. 089 Ordinance INSS/DIREP n. 42/2003 |
Types of Records Created
Different files are generated to present each of the movements requested by Rule 089.
File of Accounting Entries – SIGACTB – 411LANCCT2.TXT
The information of this file is generated according to accounting entry transactions, processing entries of the period only for users of SIGACTB module.
File of Monthly Balances – SIGACON – 412SALSI1.TXT
The information of this file is generated according to Chart of Accounts transactions, processing the balances of each ledger account in the period only for users of SIGACON module.
File of Monthly Balances – SIGACTB – 412SALCT1.TXT
The information of this file is generated according to Chart of Accounts transactions, processing the balances of each ledger account in the period only for users of SIGACTB module.
File of Clients – Accounts Receivable – 421CONTSE1.TXT
The information of this file is generated according to Accounts Receivable processing, checking the clients involved in transactions of the period.
File of Suppliers – Accounts Payable – 421CONTSE2.TXT
The information of this file is generated according to Accounts Payable processing, checking the suppliers involved in transactions of the period.
File of Clients – Client Bank Transactions – 421MOVRSE5.TXT
The information of this file is generated according to Bank Transaction processing, checking the clients involved in transactions of the period.
File of Suppliers – Supplier Bank Transactions – 421MOVPSE5.TXT
The information of this file is generated according to Bank Transaction processing, checking the suppliers involved in transactions of the period.
Master File of Outflow Invoices issued by the Company – 431MESTRESA.TXT
The information of this file is generated according to the processing of Outflow Invoice Headers, Tax Records, Client Register and Carrier Register. This file features the outflow invoices generated with CFOPs started by 5 or 6, except service invoices.
Master File of Inflow Invoices issued by the Company – 431MESTREEM.TXT
The information of this file is generated according to the processing of Inflow Invoice Headers, Tax Records, Supplier Register and Carrier Register. This file features the purchase invoices with form, generated with CFOPs started by 1 or 2, except service invoices.
File of Outflow Invoices issued by the Company – 432ITENSSAI.TXT
The information of this file is generated according to the processing of Outflow Invoice Items and Product Generic Description. This file features items of the invoices informed in the Master File of Outflow Invoices issued by the Company (431MESTRESA.TXT).
File of Items of Inflow Invoices issued by the Company – 432ITENSENTR.TXT
The information of this file is generated according to the processing of Inflow Invoice Items and Product Generic Description. This file features items of the invoices informed in the Master File of Inflow Invoices issued by the Company (431MESTREEM.TXT).
Master File of Inflow Invoices issued by Third Parties – 433SERVENTR.TXT
The information of this file is generated according to the processing of Inflow Invoice Headers, Tax Records, Supplier Register and Carrier Register. This file features the inflow invoices which were not issued by the company (third party's invoices), generated with CFOPs started by 1 or 2, except service invoices.
File of Items of Inflow Invoices issued by Third Parties – 434ITENSERV.TXT
The information of this file is generated according to the processing of Inflow Invoice Items and Product Generic Description. This file features items of the invoices informed in the Master File of Inflow Invoices issued by Third Parties (433SERVENTR.TXT).
Master File of Service Invoices issued by the Company – 435NFSERV.TXT
The information of this file is generated according to the processing of Outflow Invoice Headers, Tax Records, and Client Register. This file features the outflow invoices generated with CFOPs started by 5 or 6.
File of Items of Service Invoices issued by the Company – 436ITESERVE.TXT
The information of this file is generated according to the processing of Outflow Invoice Items. It features items of the invoices informed in the Master File of Service Invoices issued by the Company (435NFSERV.TXT).
Master File of Service Invoices issued by Third Parties – 437NFSERVTER.TXT
The information of this file is generated according to the processing of Inflow Invoice Headers, Tax Records and Supplier Register. This file features the service invoices which were not issued by the company (third party's invoices), generated with CFOPs started by 1 or 2.
Export File – 441EXPORTAC.TXT
The information of this file is generated according to the processing of Outflow Invoice Headers and Outflow Invoice Items. This file features the outflow movements generated with CFOPs started by 7, except cancelled documents.
Import File – 442IMPORTAC.TXT
The information of this file is generated according to the processing of Inflow Invoice Headers and Inflow Invoice Items. This file features the purchase movements generated with CFOPs started by 3, except cancelled documents.
Inventory Control File – 451RESTOQU1.TXT
The information of this file is generated according to the processing of Inflow Invoice Headers, Purchase Invoice Items, Internal Movements, Types of Inflow and Outflow, and Product Generic Description. This file features the movements of inventory inflow in the period.
Inventory Control File – 451RESTOQU2.TXT
The information of this file is generated according to the processing of Outflow Invoice Headers, Outflow Invoice Items, Internal Movements, Types of Inflow and Outflow, and Product Generic Description. This file features the movements of inventory outflow in the period.
Inventory Control File – 451RESTOQU3.TXT
The information of this file is generated according to the processing of Internal Movements, featuring internal inventory movements of the period.
Inventory Record File – 452INVENTAR.TXT
The information of this file is generated according to the processing of transfers to the Quality Control and Product Generic Description. This file features the inventory balances of the period.
Related Input File – 461INSUMOS.TXT
Information referring to this file is generated according to the processing of Products Structure and Generic Product Description.
Assets Registration File – 471ATIVO.TXT
The information of this file is generated according to the processing of Fixed Assets Register and Register of Balances and Values.
Payroll Master File – 481FLMESTRE.TXT
The information of this file is generated according to the processing of Annual Accumulated Amounts and Incomes.
Payroll Item File – 482ITENSFOL.TXT
The information of this file is generated according to the processing of Annual Accumulated Amounts and Incomes.
Employee Registration File – 491TRABALHA.TXT
The information of this file is generated according to the processing of Employee and Role files.
File of Registration of Individuals and Corporations – 92CLIENTES.TXT
The information of this file is generated according to the processing of the Client file, featuring all clients registered.
File of Registration of Individuals and Corporations – 492FORNECED.TXT
The information of this file is generated according to the processing of the Supplier file, featuring all suppliers registered.
Chart of Accounts File – SIGACON – 493PLANO.TXT
The information of this file is generated according to the processing of Chart of Accounts, only for users of SIGACON, featuring all ledger accounts registered.
Chart of Accounts File – SIGACTB – 493PLANO2.TXT
The information of this file is generated according to the processing of Chart of Accounts, only for users of SIGACTB, featuring all ledger accounts registered.
Cost Center/Expense File – 494CENTRO.TXT
The information of this table is generated according to the processing of the Cost Center file, featuring all cost centers registered.
Operation Nature File – 495CFOP.TXT
The information of this table is generated according to the processing of the file Table Register, considering table 13, wçhich refers to the CFOP. All CFOPs registered are included.
Goods/Services File – 496PRODUTO.TXT
The information of this table is generated according to the processing of the file Product Generic Description, featuring all products registered.
Goods/Services File – 496SERVICO.TXT
The information of this table is generated according to the processing of the file Table Register, considering table 60, which refers to the service. All services registered are included.
Revenue/Discount File – 497PROVDESC.TXT
The information of this file is generated according to the processing of the Income file, featuring all information registered.
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