DIEF - PA (MATA950 - SIGAFIS)

Economic-Tax Information Declaration

This routine generates the preformatted file to import the Economic-Tax Information Statement of the state of Pará (DIEF-PA).

Types of Records Created

Record Type 88 – Sub-type 10

It includes information on the declaration presented, deponent data e accountant responsible for the establishment. The information included in this record are originated from data entered by the user during the normative instruction, as well as the Company Register data.

Record Type 88 – Sub-type 11

Summary by CFOP of transaction values in the period (accounting value, calculation basis, tax value, exempt and others). The information referring to this record is generated according to data saved in Tax Records.

Record Type 88 – Sub-type 12

Other monthly revenues: It indicates the financial revenues values and other revenues generated by the taxpayer, as rents, for example. The total value is the one entered by the user when generating the normative instruction.

Record Type 88 – Sub-type 13

Expense data from previous year: If the statement refers to write-off or the period 02/2006(only for companies that started their activities before 2004), this record features the total expenses of the previous year. The user indicates such values when generating the normative instruction. If it is a write-off statement, the values entered must refer to the current year.

Record Type 88 – Sub-type 14

Initial inventory value of the previous year (in values), divided for sales (including raw materials and ongoing products) and inventory for use and consumption. This record must be generated if the period entered is 02/2006, if the address changed to another city or in write-off declaration. The user indicates such values when generating the normative instruction.

Record Type 88 – Sub-type 15

Final inventory value of the previous year (in values), divided for sales (including raw materials and ongoing products) and inventory for use and consumption. This record must be generated if the period entered is 02/2006, if the address changed to another city or in write-off declaration. The user indicates such values when generating the normative instruction.

Record Type 88 – Sub-type 16

Initial inventory value of the current year (in values), divided for sales (including raw materials and ongoing products) and inventory for use and consumption. This record must be generated if the period entered is 02/2006, if the address changed to another city or in write-off declaration. The user indicates such values when generating the normative instruction.

Record Type 88 – Sub-type 17

Final inventory value of the current year (in values), divided for sales (including raw materials and ongoing products) and inventory for use and consumption. This record must be generated if the period entered is 02/2006, if the address changed to another city or in write-off declaration. The user indicates such values when generating the normative instruction.

Record Type 88 – Sub-type 18

Information on debt in ICMS calculation. This chart values are generated based on the ICMS calculation, as well as the values entered by the user (such values are already part in the calculation total and must be entered only for listing special cases. If the values are not entered, the calculation total will be posted in Other Credits).

Record Type 88 – Sub-type 19

Information on credit in ICMS calculation. This chart values are generated based on the ICMS calculation, as well as the values entered by the user (such values are already part in the calculation total and must be entered only for listing special cases. If the values are not entered, the calculation total will be posted in Other Debits).

Record Type 88 – Sub-type 20

Information on tax calculation. This chart indicates the values resulting from ICMS calculation, checking if there is creditor or debtor balance. This chart values are generated based on the ICMS calculation.

Record Type 88 – Sub-type 21 – ANNEX 3

Information on the calculation of income payable in the reference month. This chart indicates the other ICMS collection obligations, whose calculation occurs out of the Tax Calculation Book (Regular ICMS), such as Basic Food Basket ICMS (1152), Advance ICMS on Inflows (1146) and others. Information is generated as from the SF6 table (Tax Payment Form).

Valid revenue codes are listed below:

  1174 - CREDIT DISALLOWANCE OF ADVANCE ICMS

  1173 - SPECIAL ADVANCE ICMS

  1153 - ICMS - TRAFFIC TRANSPORT

  1152 - BASIC FOOD BASKET

  1150 - ICMS TAX REPLACEMENT - FRONTIER

  1146 - ADVANCE ICMS ON INFLOWS

  1145 - ICMS- MEDICATION ADVANCE

  1141 - TAX RATE DIFFERENTIAL

  1139 - ICMS - INTERNAL TAX REPLACEMENT

  1125 - ICMS INVENTORY - FOR SIMPLE

  1124 - ICMS INVENTORY

  1098 - INTERSTATE OP./OTHER SECONDARY PROD.

  1095 - INTERSTATE OP. OTHER PRIMARY PROD.

  1036 - INTERSTATE OP. / MILHO

  1027 - INTERSTATE OP. /LATEX

   979 - INTERSTATE OP. /BLACK PEPPER

   976 - INTERSTATE OP. /FISH IN NATURA

   970 - INTERSTATE OP./LUMBER(DZ)

   967 - INTERSTATE OP./LUMBER(M3)

   964 - INTERSTATE OP. /BLOCK OF WOOD

   946 - INTERSTATE OP./BOVINE CATTLE OR VACUM

   943 - INTERSTATE OP. /BEANS

   940 - INTERSTATE OP./CASSAVA FLOUR

   931 - INTERSTATE OP. /BOVINE LEATHER

   922 - INTERSTATE OP./VEGETABLE COAL

   910 - INTERSTATE OP. /COCOA

   907 - INTERSTATE OP. /RUBBER

   904 - INTERSTATE OP. /PADDY RICE

Record Type 88 – Sub-type 22 – ANNEX I (Annual)

This annex includes transactions of the previous year made among Pará cities, in cases of electrical power distributors or providers companies, communication services renders and intermunicipal and interstate transport services renders, as well as all commercial and industrial establishments that carried out acquisitions of State of Pará rural business producers. The values are accrued by product/service/city. In the case of rural producer purchases, only documents entered with the type NFP (Rural Producer Invoice) are added to the annex. In the other cases, only the CFOPs included in the parameter MV_CFODIEF are processed. In both cases, the product/service code is necessary, according to indicated below, in the configuration of the parameters needed.

Record Type 88 – Sub-type 23 – Attachment 2 - Tax Replacement

The tax replacement annex is required for taxpayers with operations involving goods subject to tax replacement, which was established by agreements or protocols among the states, with either the adhesion of the state of Pará or anticipation, in case such goods are purchased from states which are not part of such agreements or protocols, except for Micro Enterprises and Small Businesses classified in Simples Nacional regime. The inflow operations (internal and interstate) and internal outflows must be reported. Products subject to tax replacement established by Agreements, Protocols or tax anticipation, in case the tax was not replaced by the sender, whose operations must be reported in this annex, in accordance with the lists featured in the said Agreements or Protocols.

The Operation Number field in the text file is generated through:

 Internal/Interstate Inflows

1. With ICMS in the Tax Replacement Invoice: inflow of goods subject to tax replacement, with ICMS - Tax Replacement mentioned in the sender invoice. The invoices considered are the ones whose ICMS Tax Status code is 10 and whose field Value of Withheld ICMS is filled out.
2. With advance in Inflow made by the declarant: interstate inflow of goods subject to tax advance, with phase closing because ICMS - Tax Replacement was not withheld by the sender by any reason (not mentioned) of ICMS-ST in the invoice). The invoices considered are the ones whose field F4_ANTICMS (TIO) is configured with 1=Yes and whose field Value of Advance ICMS is filled out.
3. Without taxation due to tax replacement or advance in the previous operation: inflow operation of goods that had tax withheld by tax replacement or advance in the previous operation (ICMS-ST is not mentioned. However, the information on tax payment in the previous operation is indicated in the invoice). The invoices considered are the ones whose ICMS Tax Status code is 60. 
4. Internal transfer not subject to ST system: concerning transfer operations not under the system of internal tax replacement, as provided in the state tax legislation. The invoices considered are the ones whose CFOP is one of the codes below:

             1151 - Transfer for manufacture;

             1152 - Transfer for sales;

             1153 - Transfer of electric power for distribution;

             1154 - Transfer for use in service provision;

             1408 - Transfer for manufacture in operation with goods subject to tax replacement system;

             1409 - Transfer for sales in operation with goods subject to tax replacement system;

             1552 - Transfer of fixed assets;

             1557 - Transfer of material for use or consumption;

             1658 - Transfer of fuel and lubricant for manufacture;

             1659 - Transfer of fuel and lubricant for sales;

             2151 - Transfer for manufacture;

             2152 - Transfer for sales;

             2153 - Transfer of electric power for distribution;

             2154 - Transfer for use in service provision;

             2408 - Transfer for manufacture in operation with goods subject to tax replacement system;

             2409 - Transfer for sales in operation with goods subject to tax replacement system;

             2552 - Transfer of fixed assets;

             2557 - Transfer of material for use or consumption;

             2658 - Transfer of fuel and lubricant for manufacture;

             2659 - Transfer of fuel and lubricant for sales;

             2151 - Transfer for manufacture;

             2152 - Transfer for sales;

             2153 - Transfer of electric power for distribution;

             2154 - Transfer for use in service provision;

             2408 - Transfer for manufacture in operation with goods subject to tax replacement system;

             2409 - Transfer for sales in operation with goods subject to tax replacement system;

             2552 - Transfer of fixed assets;

             2557 - Transfer of material for use or consumption;

             2658 - Transfer of fuel and lubricant for manufacture;

             2659 - Transfer of fuel and lubricant for sales;

5. Other inflows not under ST system (Preliminary Injunction and Other): concerning operations with products subject to tax replacement system that are no longer under this system by any reason, including their purchase to be used as inputs in industries or preliminary injunction. The invoices considered are the ones whose field B1_PICMENT Product Register is filled out and whose ICMS Tax Status code is different from 10 and 60, and CFOP different from the one mentioned above in the transfer list.

 Internal Outflows

1. With ICMS in the Tax Replacement Invoice: outflow of goods subject to tax replacement, with ICMS - Tax Replacement mentioned in the sender invoice. The invoices considered are the ones whose ICMS Tax Status code is 10 and whose field Value of Withheld ICMS is filled out.
2. With ICMS not mentioned in the outflow invoice due to tax replacement or advance in the previous operation: outflow operations of goods subject to tax replacement system whose ICMS has been already paid in the previous operation by tax replacement or advance. The invoices considered are the ones whose ICMS Tax Status code is 60.
3. Internal transfer not subject to ST system: concerning transfer operations not under the system of internal tax replacement, as provided in the state tax legislation. The invoices considered are the ones whose CFOP is one of the codes below:

5151 - Transfer of establishment production;

5152 - Transfer of goods acquired by or received from third parties;

5153 - Transfer of electric power;

5155 - Transfer of establishment production which cannot be in the establishment;

5156 - Transfer of goods acquired by or received from third parties which cannot be in the establishment;

5408 - Transfer of establishment production in operation with product subject to tax replacement system;

5409 - Transfer of goods acquired by or received from third parties in operation with product subject to tax replacement system;

5552 - Transfer of fixed assets;

5557 - Transfer of material for use or consumption;

5601 - Transfer of accrued ICMS credit;

5602 - Transfer of ICMS credit balance to another establishment of the same company, used to clear the ICMS debit balance;

5605 - Transfer of ICMS debit balance of another establishment of the same company. (sinief 03/04 adjustment);

5658 - Transfer of fuel or lubricant from the establishment production;

5659 - Transfer of fuel or lubricant acquired by or received from third parties.

4. Other outflows not under ST system (Preliminary Injunction and Other): concerning operations with products subject to tax replacement system that are no longer under this system by any reason, including their acquisition to be used as inputs in industries, preliminary injunction, etc. The invoices considered are the ones whose field B1_PICMRET Product Register is filled out and whose ICMS Tax Status code is different from 10 and 60, and CFOP different from the one mentioned above in the transfer list.

Record Type 88 – Sub-type 34 – Annex 6 - Fiscal Printer (ECF) Information

This section is about the completion of the Register of Fiscal Printer – ECF and the Annex 6 - Information on ECF, from DIEF 2010.

Record Type 88 - Subtype 35 - Annex 1 (Monthly)

This record includes transactions of the reference month made among Pará cities in cases of companies that generate and provide electric power, providers of communication services, providers of interstate and intercity transportation services, as well as all business and industrial establishments that acquired rural producers from the state of Pará. The values are accrued by product/service/city. In the case of rural producer purchases, only documents entered with the type NFP (Rural Producer Invoice) are added to the annex. In the other cases, only the CFOPs included in the parameter MV_CFODIEF are processed. In both cases, the product/service code is required according to SEFA table.