DME - Bahia (MATA950 - SIGAFIS)

DME - Declaration of Economic Transaction of Micro and Small Business

This routine enables the file generation for importing DMEBA – Declaration of Economic Transaction of Micro and Small Business – in which the Taxpayers registered in the state registration, as micro or small business, present information on transactions with ICMS incidence. This routine makes available the information referring to Tax Records and Inventories.

Types of Records Created

Type 00 – DME master record

This record displays information on the declaration version and on the person in charge of the declaration. This record information is based on:

• Routine Questions: 'CPF of Person in Charge', 'Name of Person in Charge' and 'Telephone Number'.

Type 01 – DME Company Identification

This record presents information on the deponent company, information on the declaration, inventories and ICMS collected in the period. This record information is based on:

• Company Register;
• Inventory Closing in the routine processing initial and final date;
• ICMS collected in the period by tax payment forms;
• Routine Questions: 'Adjustment Declaration', 'Company Disposal Declaration', 'Balance Closing Date', 'Change in Company Condition', 'Transport Activity Code', 'Central Book-keeping System', 'Changes in the Municipality'.

Type 02 – Outflows

This record displays outflow transactions of the period selected. This record information is generated through Tax Records (SF3), according to CFOPs configured in the routine.

The value presented of Goods Sales must be the net one, already deducted from the sales returns. Therefore it is important to properly configure the CFOPs that control the sales returns transactions.

Type 03 – Inflows

This record displays inflow transactions of the period selected. This record information is generated through Tax Records (SF3), according to CFOPs configured in the routine.

The values presented about Goods Purchasing of the Own State, Goods Purchasing from Other States and Goods Purchasing from Abroad must be the net ones, already deducted from purchasing returns. Therefore it is important to properly configure the CFOPs that control the sales returns transactions.

Type 04 – Transactions with fixed assets and use/consumption materials

This register displays transactions of inflow and outflow of fixed assets and use/consumption materials of the period selected, as well as balances in cash at the exercise beginning and end. This record information is generated through Tax Records (SF3), according to CFOPs configured in the routine and according to the following questions: 'Fiscal Year Initial Date', 'Initial Fiscal Year Balance', 'Final Fiscal Year Date' and 'Final Fiscal Year Balance'.

The values presented about Fixed Asset Sales and Use/Consumption Material Sales must be the net ones, already deducted from the sales returns. Therefore it is important to properly configure the CFOPs that control the purchase return transactions of these items.

Type 05 – Description of ICMS collected in the period

This record monthly presents ICMS values collected through national tax payment forms (SF6), as well as the number of active employees in each month of the year, according to values provided in the routine questions.

It will be considered only the form values whose field F6_TIPOIMP is filled with value 1 (indicating ICMS) and whose field F6_ANOREF has the year of the period when the routine is being processed.

Type 30 – CS-DME - Inflows

This record presents DME Supplementary Note in the inflows, detailing the transactions of each municipality of Bahia. Other states and foreign transactions are presented with the origin municipality code, that is, the declarant municipality code. The sum of values presented in all the municipalities corresponds to the sum of values presented in register type 03: the own state purchasing goods, goods purchasing from other States, goods transfer from other States, foreign goods purchasing and services acquisition. The same CFOPs configurations used for generating register type 3 are used for generating register type 30.

Type 31 – CS-DME - Outflows

This register presents DME Supplementary Note in the outflows, detailing the transactions of each municipality of Bahia. Other state transactions are presented with the origin municipality code, that is, with the municipality code of the declarant. The sum of values presented in all the municipalities must correspond to the sum of values presented in register type 04: goods sales, transfers of goods from the own state, services rendering and goods transfer for other states. The same CFOPs configurations used for generating register type 4 are used for generating register type 31.

Registers type 30 and 31 are imported only by DMEBA authenticator program in the following situations: if the company has an activity code (CNAE) indicating the transport activity, if the company has a Special System of Central Bookkeeping or if there was a city change during the effective period.

Type 99 – File Totalizer

It finalizes the magnetic file.