DOT/GI - ES (MATA950 - SIGAFIS)

This routine enables the file generation to import DOT/GI-ES of Espírito Santo.

DOT: Declaration of Taxable Operations

GI/ICMS: Information Guide of Interstate Operations and Services

Considerations

1. DOT/GI-ICMS constitutes only one declaration. DOT and GI-ICMS data cannot ever be presented separately.

2. In case of a replacement, the declaration must include all the original data and data from the corrected fields.

3. The data presented must correspond to the same fiscal year.

4. If you move to another municipality, you must submit all declarations as much as the number of times that you moved in the same fiscal year. In this case, each declaration period must correspond to the city where the taxpayer was established.

5. It may include the city where the taxpayer was located in the period entered.

6. The values declared in DOT must correspond to the accounting values of operations and services taxed by ICMS, even when the operation is supported by the exemption institutes or tax deferral.

7. The electrical power inflow for industrial process, whose credit is approved, must be declared within purchasing of the industrial establishment acquirer.

8. It does not integrate the value added, hence, the accounting value referring to the following operations is not entered in DOT:

• Material purchasing for final consumption and for goods oriented to fixed assets;
• Outflows for deposit in the sender behavior and concerning returns, although symbolic, to the origin establishment;
• Outflows oriented to industrialization on custom-made and concerning returns. The installment referring to the service performed must be executed on the custom-made levying the ICMS, as well as the import under drawback system and later return, except the value charged to the one who ordered;
• The remittance and concerning goods or assets return oriented to adjustment or that may return to the origin establishment, even symbolically;
• The remittance and concerning agro product oriented to processing;
• The remittance and concerning goods return for weighing at another establishment.

9. In the Taxpayer declaration, during the base year, in which the city has been edited, it may be entered for the initial inventory value the existing in the event date, as well as later operations and services posterior during the base year.

10. The values declared in the Information Form of Interstate Operations and Services- GI-ICMS must correspond to the sum of interstate operations and services performed in the reference period, according to instructions of the charts G and H.

11. DOT and GI-ICMS data must be filled in with national currency, including the cents, except the Field 15 Chart E, that must be filled in with UFIR.

12. The charts A and B / C, D and E / F correspond to DOT and the charts G and H correspond to GI-ICMS.

Types of Records Created

Record 1 - Initial Record

It must be the first record in the file, including the magnetic media description: load file DOT/GI.

Record 2 - Main Record of DOT/GI

Each DOT/GI document must have a main record. This record displays the informer of the declaration through the State Registration ( M0_INSC) and Municipality Code (M0_CODMUN or MV_DOTMNEM parameter). The following values are informed:

• Initial stock value: stock closing position when generating the magnetic file;
• State entries: accounting value sum of group 1 CFOPs;
• Entries of state agribusiness producers: accounting value sum of group 1 CFOPs in which the vendor file points him as a Rural Producer (A2_TIPORUR filled in);
• Individual or non taxpayer entries: accounting value sum of group 1 CFOPs in which the vendor file points him as an individual or non taxpayer (Blank State Subscription or exempt) and not considered a rural producer (blank A2_TIPORUR);
• Other state entries: accounting value sum of group 2 CFOPs;
• Abroad entries: accounting value sum of group 3 CFOPs;
• Outflows to the state: accounting value sum of group 5 CFOPs;
• Outflows to other states: accounting value sum of group 6 CFOPs;
• Outflows for abroad: accounting value sum of group 7 CFOPs;
• Final stock value: stock closing position at the final date of the magnetic file generation;
• Gross income accrued: accounting value sum of CFOPs groups 5, 6 and 7, converted into the UFIR entered in the routine questions.

Record 3 - Breakdown of data declared in the fields 03, 04 and 14 by city of origin

Each declaration can have several records type 3, indicating the total of goods and services by city of origin. In this record are only presented the total of state producers purchase, individual or ICMS non taxpayer purchase and value of services taxed by ICMS of Espírito Santo (services rendering).

To generate this record, it is critical to configure the municipality codes, both in the Customer Register (example: A1_COD_MUN) and Supplier Register (example: A2_COD_MUN). At the end of this document, in Additional Information topic, it is available the table including codes from the cities of Espírito Santo.

Record 4 - Inflow of goods, assets and/or services acquisition - interstate

Each declaration can have several records type 4, indicating the accrual per state: accounting value, calculation basis, other values, ICMS - Tax Replacement of operations with oil/electric power, and ICMS - Tax Replacement of operations with other products.

Note:

To split the amount of ICMS - Tax Replacement for oil and other products,you must configure the CFOPs of each operation correctly in the routine questions.

Record 5 - Outflow of goods, assets and/or service acquisition - interstate

Each declaration can have several records type 5 indicating the accrued by state: the non taxpayer accounting value, taxpayer accounting value, non taxpayer calculation basis value, taxpayer calculation basis value, other values and ICMS tax replacement value.

Note:

As DOT/GI-ICMS legislation requires some CFOPs to be presented as operations of Non Taxpayers or Taxpayers, the routine runs the division according to the CFOPs entered in the questions.

Record 6 - Final Record

It must be the last record in the file, including the amount of records presented.