Magnetic File – Exclusive to taxpayers classified in Simples Nacional. |
This routine generates the preformatted file to import the Statement of Simples Nacional. The system handles only the information on invoices related to the goods that had left or entered the establishment.
To whom it is applicable | To taxpayers from the state of São Paulo classified under Simples Nacional. |
Purpose | The Statement of Simples Nacional – SP (DSN-SP) is meant for taxpayers from the state of São Paulo classified under the Unified Special Regime of Collection of Taxes and Contributions due by Micro-enterprises and Small Companies (Simples Nacional). As established by Paragraph 2 of Article 14 Resolution CGSN n. 10, June 28 2007, given by resolution CGSN 25 dated December 20 2007, these taxpayers must deliver the statement of the 2nd semester of 2007, for the State of São Paulo, with tax and social-economic data, such as: the ICMS calculation, the specification of interstate operations and provisions, Manaus Free Trade Zone and other Free Trade Zones and information required for the calculation of the City Participation Index. |
Jurisdiction | Federal |
Delivery Term | Annual |
Application provided by tax authorities | Simples Nacional |
Version of the application compatible with Microsiga Protheus® | For files authenticated and sent from 7/1/07 on: Version of Simples Nacional Layout = 0300 |
Where to find it |
Types of Records Created
CR = 01 - Master record
This record contains information on the content of the file to be generated.
CR = 55 - Records with the tax document header
This record contains information on the taxpayer and general information on the tax document, such as Reference Year and Type. The record types Monthly Details and DIPAM are directly related to this record.
CR = 58 - Record of monthly details
This record stores information on the monthly reference. Each reference (month) within a Reference Year must have only one record 58. Thus, the Monthly Details describes the monthly information, including the number of records type Inflow Details and Outflow Details.
CR = 60 - Record of inflow details
This record features entries of Inflow values per month. Each record type Inflow Details belongs to a single record type Monthly Details.
CR = 65 - Record of interstate inflow details
The records entered in Interstate Inflow Details contain information on the operations related to interstate inflows grouped by state.
CR = 70 - Record of outflow details
This record features entries of Outflow values per month. Each record type Outflow Details belongs to a single record type Monthly Details.
CR = 75 - Record of interstate outflow details
The records entered in Interstate Outflow Details contain information on the operations related to interstate outflows grouped by state.
CR = 76 - Record ZFM/ALC
In this type of record, the information refers to interstate outflows, if any, when the operation allows the exemption, since the destination cities belong to Manaus Free Trade Zone or other Free Trade Zones.
For this record to be correctly generated, the field A1_COD_MUN is required. The field Deductions is manually filled out in the ICMS Calculation. |
CR = 80 - Record DIPAM
These records store all DIPAM information of taxpayers classified in the regime Simples Nacional. The parent record of the record 80 is Tax Document Header.
Considerations:
- For the records CR=01 and CR=55, the information is generated according to: State Registration, CNPJ and CNAE, obtained through the Company Register, besides the completion of program parameters.
- For the records CR=58 and CR=80, the information is generated through the processing of Tax Records file transactions.
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