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SPED - ECF Manual
May/2015
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SPED - ECF Manual
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May/2015
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Summary
Presentation. 4
Objectives. 4
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31. Bibliographical References. 86
Presentation
Decree No. 6,022 established the Public Digital Bookkeeping System (SPED) in January 22, 2007, with changes by Decree No. 7,979 in April 8, 2013, which defined it thus:
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7.3. SPED Utilization Flow
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8. Legislation
- Decree No. 6,022 from January 22, 2007, and later changes - Established the Public System of Digital Bookkeeping - SPED.
- RFB Normative Instruction No. 1,420 from December 19, 2007, and later changes - Determines on Digital Bookkeeping (ECD).
- RFB Normative Instruction No. 1,422 from December 19, 2007, and later changes - Determines on Tax-Accounting Bookkeeping (ECF).
- Legislation for ECF file Layout, annexed to Cofis Executive Declaratory Act No. 20/2015
- ECF full legislation link http://www1.receita.fazenda.gov.br/sistemas/ecf/legislacao.htm
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9. Code Tables
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- CS0 – ECD Revision
- CS1 – ECD Complementary Data
- CS2 – ECD Company
- CS3 – Chart of Accounts
- CS4 - Reference Chart of Accounts
- CS5 – ECD Cost Center
- CS6 – ECD Managerial Vision
- CS7 – ECD Default History
- CS8 – ECD Accountant
- CS9 – ECD Employee
- CSA – ECD Transactions Header
- CSB – ECD Transaction Items
- CSC – ECD Trial Balance
- CSD – ECD Trial Balance Header
- CSE – ECD Balance Items
- CSF – ECD RTFb Balances
- CSG – ECD Daily Trial Balance
- CSH – Pre-Validation Description
- CSI – ECD Pre-Validation Formulas
- CSX – ECD Journal Imports
- CSY – Journal Imports Breakdown
- CSR – SCP Register
- CST – Correlated Sub-accounts Register
- CSZ – ECF Data
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11. Attention Points
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- If the system finds a comma, it considers the entire text prior to it as the public area, then it considers the first occurrence after the comma as the number and the second occurrence as the complement.
Example: Address: Braz Leme av., 1671 Floor1
For the address above, the public area is “Braz Leme av.”, the number is “1671” and the complement "Floor1”. - If the system does not find the comma, the last occurrence is regarded as the number.
Example: Address: Braz Leme av. SN
For the address above, the public area is “Braz Leme av.”, the number is “SN”.
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12. Utilization Procedures
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- View of the Bookkeeping Central layout
Note: This manual will later present details on the Bookkeeping Central.
13. Using the Bookkeeping Central
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- Upon printing, the errors are printed by topics
- To complete the process, click Finish
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Finish | Click Finish to close the validation process |
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13.2. Add Bookkeeping
- Procedure to add bookkeeping
1. Select a company | Enter the company/branch you wish to register. |
2. Click Add | Place the cursor on ECF and click Add to fill out the parameters |
1. Centralization | This is a required parameter. If you choose option "Without Centralization", you can only fill out one branch or company in the following screen. Otherwise, you can fill out more than one branch, though you are required to enter the consolidating head office. Note Fill out the branches/companies and head office in the following screen. |
2. Bookkeeping Type | Automatically filled out with ECF content.
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3. Layout | Automatically filled out with layout 1, though in the future it may be unlocked when more than one layout becomes available. |
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1. Start of Period | Start of period indicator Default: Regular
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2. Special Status | Special Status Indicator |
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3. Remaining Percentage | Percentage remaining from Split-off
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4. Corrective | Indicator of whether the bookkeeping is corrective or original |
5. Previous Receipt Number | In case of corrective bookkeeping, enter the number of the previous receipt |
6. ECF Type | Type of ECF |
7. SCP Identification | Code/CNPJ when previous item is ECF of SCP |
8. Event Date | Date of special status event |
9. Stock Evaluation Method | Method of Closing Stock evaluation |
Next | Click Next |
1. Refis | Indicator of REFIS program chooser Default: No |
2. Paes | Indicator of PAES program chooser Default: No |
3. Taxation Method | It indicates the method of profit taxation. Default: Taxable Income |
4. Periodicity | Period of IRPJ and CSLL Calculation, whether Quarterly or Annual Default: Annual |
5. LE Qualification | Legal Entity Qualification Indicator in which: 01=LE in General 02=LE Component of Financial System or 03=Insurance Companies Default: 01 |
6. Period Taxation Method | Method of Taxation in Period
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7. Estimative Calculation Method | Method of calculation by estimate |
8. Bookkeeping Type | It indicates whether the bookkeeping type is by L - Cash Book or C - Ledger Entry
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9. Immune/Exempt Type | It indicates the Entity Type for Immune/Exempt entities
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10. Immune/Exempt IRPJ Calculation | Method of IRPJ Calculation for Immune/Exempt entities
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11. Immune/Exempt CSLL Calculation | Method of CSLL Calculation for Immune/Exempt entities |
12. RTT Extinction | It indicates whether a chooser for RTT extinction in 2014 is at issue |
13. Differences – Corporate x FCONT | It indicates whether corporate accounting differs from the FCONT |
Next | Click Next |
01. LE Rate 15% | Legal Entity Subject to 15% CSLL Rate S - Yes N - No You must select "Yes" in the cases of legal entity of private insurance, of legal entity of capitalization and of legal entity referred to in clauses I to VII, IX and X of § 1 of art. 1 of Complementary Law No. 105, from January 10, 2001 and “No” for the others |
02. Legal Entity SCP Quantity | SCP Quantity of LE - Ostensible Partner of SCP - SCP Total. |
03. Investment Funds/Clubs Adm. | Administrator of Funds or Investment Clubs S - Yes N - No |
04. Consortium Shareholdings | Shareholdings in Company Consortia S - Yes N - No |
05. Operations Abroad | It indicates whether the LE has operations abroad S - Yes N - No The legal entity, including financial institution or insurance company, as listed in § 1 of art. 22 of Law No. 8.212, from 1991, and in clause II of art. 14 of Law No. 9.718, from 1998, which has exported/imported goods, services or entitlements or has earned financial revenues or incurred financial expenses, in operations executed with natural person or legal entity headquartered or residing abroad; even if such operations were not executed with affiliated entity or with entity headquartered or residing in a country or facility with favored taxation, or the internal legislation of which opposes confidentiality related to the corporate composition of legal entities or their ownership, must sign this field. The legal entity, including financial institution or insurance company, that executes the aforementioned operations via intermediary entity, must also select this field. |
06. Operations with Affiliated or Intermediary Entity | Operations with affiliated entity or intermediary Entity/Country with taxation S - Yes N - No This field must be selected by the legal entity, including financial institution or insurance company, as listed in § 1 of art. 22 of Law No. 8.212, from 1991, and in clause II of art. 14 of Law No. 9.718, from 1998, which has exported/imported goods, services or entitlements, has earned financial revenues, or incurred financial expenses, in operations executed with natural person or legal entity headquartered or residing abroad; considered by Brazilian law: a) associated entity; b) entity headquartered or residing in countries with favored taxation, or the internal legislation of which opposes confidentiality related to the corporate composition of legal entities or their ownership; and c) from January 1st of 2009, entity residing or headquartered abroad, which enjoys, in the terms of the law, a privileged tax system (Art. 24-A of Law No. 9,430 of 1996, laid down by Law No. 11,727 of 2008). The legal entity, including financial institution or insurance company, that executes the aforementioned operations via intermediary entity, must also select this field. |
07. IN RFB 1312/2013 | LE classified in article 58-a of IN RFB 1312/2012 S - Yes N - No |
08. Shareholdings Abroad | Shareholdings Abroad The legal entity must select this field, if it has shareholdings abroad. S - Yes N - No |
09. Rural Activity | Rural Activity: The legal entity must select this field, if it engages in rural activities. S - Yes N - No |
10. Exploration Profits | Existence of Exploration Profit: S - Yes N - No Legal entities adopting the taxable income taxation method must select this field, even if they are Refis choosers enjoying tax benefits calculated based on exploration profit |
11. Estimated Profit Exemption / Reduction | Exemption and Reduction of Tax for Estimated Profit: S - Yes N - No The legal entity taxed by estimated profit and choosing Refis must select this field, if it enjoys tax benefits derived from the exemption or reduction of income tax. |
12. FINOR / FINAM / FUNRES | It indicates whether the LE participates in any of the funds S - Yes N - No This field must be selected by legal entities or groups of associated companies referred to by art. 9, Law No. 8,167, of 1991, edited by the Provisional Decree No. 2,199-14, of August 24, 2001, holders of companies in the segment of the economy at issue, in an act of the Executive Power, a priority for regional development, approved or registered until May 2, 2001, in areas of Sudam and Sudene or the Executive Group for the Economic Recovery of the State of Espírito Santo (Geres) (PD No. 2.199-14, of 2001, art. 4, and PD No. 2.145, of May 2. 2001, art. 50, XX, current PD No. 2.156-5, of 2001, art. 32, XVIII, and No. 2.157-5, of 2001, art. 32, IV). |
13. Donations to Election Campaigns | It indicates whether the LE has donated to election campaigns S - Yes N - No The Legal Entity must select this field if has, during the calendar year, made donations to candidates, financial committees and political parties, even if in the form of goods supplied or services rendered to election campaigns. |
14. Partic. in Affiliated or Controlled | It indicates whether the LE participates in companies affiliated or controlled S - Yes N - No The legal entity resident of Brazil, which had permanent participation, in the calendar year, in the capital of a legal entity residing in Brazil or abroad, regarded by Brazilian law as evaluated by the equity equivalence method, must select this field. |
15. Sales to Export Trade Company | It indicates whether the LE sells to export trade company S - Yes N - No The legal entity that has sold, in the calendar year, to export trade companies, must select this field. |
16. Receipts Abroad | It indicates whether the entity has Receipts abroad or from non-residents S - Yes N - No The legal entity that has received, during the calendar year, from natural persons or legal entities, residing or headquartered abroad, or from non-residents, must select this field. Any values through international transfers in reais (TIR); that is, from a bank account in Brazilian real (BRL or R$) held by a non-resident; - values equal to or above BRL 120,000.00 (one hundred and twenty thousand reais), equivalent to BRL 10,000.00 per month, through credit cards; - any values through deposits in checking accounts operated abroad. |
17. Assets Abroad | It indicates whether the entity owns assets abroad S - Yes N - No Filled out by all legal entities (Yes), except when the total bookkeeping value to be stated, converted to reais (BRL or R$) at the end of the period covered by ECF, is below BRL 100,000.00 (one hundred thousand reais) (No). |
18. Legal Entity Export Trading Company | It indicates whether the LE is an export trading company S - Yes N - No This field must be selected by the export trading company that has bought goods for the specific purpose of exportation or that has exported, in the calendar year, goods acquired for this purpose. |
19. Payments Abroad | It indicates whether the LE makes payments abroad S - Yes N - No The legal entity that has paid, credited, delivered, employed or remitted, during the calendar year, to natural persons or legal entities, residing or headquartered abroad, or to non-residents, must select this field. - any values through exchange operations of whatever nature; - any values by means of international transfers in reais (TIR); that is, by using reais (BRL) to credit bank accounts held by non-residents, - values equal to or above BRL 120,000.00 (one hundred and twenty thousand reais), equivalent to BRL 10,000.00 per month, though credit cards; - any values through the use of resources held abroad. |
20. E-commerce and Information Technology | It indicates whether the LE is of the electronic commerce and information technology area S - Yes N - No The Legal Entity that, during the calendar year, has sold goods (tangible or intangible) or has rendered services through the Internet, to natural persons or legal entities, residing or headquartered in Brazil or abroad, must select this field. When you select this field, the records X400 (e-Business and Information Technology) and X410 (e-Business) become available. |
21. Royalties Received from Brazil and Abroad | It indicates whether the LE has received royalties from Brazil and from Abroad S - Yes N - No The Legal Entity that has received, during the calendar year, royalties from natural persons or legal entities, residing or headquartered in Brazil or abroad, regarding: the economic exploration of ownership rights of authorship, trademarks, patents and industrial design. Exploration of know-how, of franchises and of rights pertaining the intellectual property related to cultivars, must fill out this field with "Yes". |
22. Royalties Paid to Beneficiaries from Brazil and Abroad | It indicates whether the LE has paid royalties to beneficiaries from Brazil and from Abroad S - Yes N - No The Legal Entity that has made payment or remittance, during the calendar year, of royalties to natural persons or legal entities, residing or headquartered in Brazil or abroad, regarding: the economic exploration of ownership rights of authorship, trademarks, patents and industrial design. Exploration of know-how, of franchises and of rights pertaining the intellectual property related to cultivars, must fill out this field with "Yes". |
23. Incomes from Services, Interest, Dividends... | It indicates whether the LE has earned incomes derived from services, interest, dividends, etc. S - Yes N - No The Legal Entity that has received, during the calendar year, incomes from natural persons or legal entities, residing or headquartered in Brazil or abroad, regarding: technical, scientific, administrative or similar assistance services which imply technology transfer; technical and assistance services which do not imply technology transfer; interests on own capital, as well as interests due to mutual contracts between related companies and interests from financing; dividends due to shareholding of other companies, must fill out this field with "Yes". |
24. Payments or Remittance for Services, Interest, Dividends... | It indicates whether the LE has paid or remitted amounts for services, interest, dividends, etc. S - Yes N - No The Legal Entity that has paid or remitted amounts, during the calendar year, to natural persons or legal entities, residing or headquartered in Brazil or abroad, regarding: technical, scientific, administrative or similar assistance services which imply technology transfer; technical and assistance services which do not imply technology transfer; interests on own capital, as well as interests due to mutual contracts between related companies and interests from financing; dividends due to shareholding of other companies, must fill out this field with "Yes" |
25. Technological Innovation | It indicates whether the LE engages in programs that aim innovation and technological development. S - Yes N - No The legal entity that benefits from tax incentives related to technological research activities and the development of technological innovation as discussed by art. 17 to 26 of Law No. 11,196, from November 21, 2005, or legal entity running industrial or agricultural technology development programs (PDTI/PDTA) discussed by Law No. 8,661, from 1993, approved until December 31, 2005, that have not migrated to the system set forth by art. 17 to 26 of Law No. 11,196, of 2005, must fill out this field with “Yes" |
26. IT Training and Digital Inclusion | It indicates whether the LE runs a program of IT training and digital inclusion S - Yes N - No The legal entity that has invested in IT research and development regarding training and competitiveness programs in the computer, automation and information technology fields, as set forth by Law No. 8,248, from October 23, 1991, Law No. 10,176, from October 11, 2001, and Law No. 11,077, from December 30, 2004, regulated by Decree No. 5,906, from September 26, 2006, or has made retail sales in the terms of art. 28 to 30 of Law No. 11,196, from 2005, which addresses the digital inclusion program, must fill out this field with "Yes". |
27. LE Enabled | It indicates whether the legal entity is enabled S - Yes N - No The legal entity enabled in the Special Taxation Regime for the Export Platform of IT Services (REPES) or in the Special Regime for the Acquisition of Capital Goods for Export Companies (RECAP) established by Law No. 11,196 of 2005, regulated by Decree No. 5,712 of March 2, 2006, and No. 5,649 of December 29, 2005, respectively, must select this field. The legal entity running a project approved for the Support Program for Technological Development in the Semiconductor Industry (PADIS) or for the Support Program for Technological Development in Digital TV Equipment Industry (PATVD), established by Law No. 11,484 of 2007, must also select this field. The legal entity enabled or co-enabled in the Special Incentives Regime for Infrastructure Development (REIDI), established by Law No. 11,488 of June 15, 2007, and regulated by Decree No. 6,144 of July 3, 2007, with changes introduced by Decree No. 6,167 of July 24, 2007. Enabled or co-enabled in the Special Incentive Regime for Oil Companies Infrastructure Development in North, Northeast and Midwest Regions (REPENEC), established by Law No. 12,249 of 2010, regulated by Decree No. 7,320 of September 28, 2010. Enabled in the Special Incentive Regime for Computers for Educational Use (REICOMP), established by Law No. 12,715 of September 17, 2012. Enabled in the Special Regime for the Brazilian Aviation Industry (RETAERO), established by Law No. 12,249 of 2010. Holder of a cinematographic exhibition project approved in the scope of the Special Taxation Regime for the Development of Cinematographic Exhibition Activities (RECINE), established by Law No. 12,599 of March 23, 2012. Industrial plants that acquire solid residues used as raw materials or intermediary products to manufacture its products, in accordance with art. 5 of Law No. 12,375 of December 2010, must select this field. Enabled or co-enabled in the Special Taxation Regime for the Construction, Expansion, Refurbishment and Modernization of Soccer Stadiums (RECOPA), established by Law No. 12,350 of December 20, 2010. Enabled for purposes of tax benefits laid down by Law No. 12,350 of December 20, 2010, concerning the hosting, in Brazil, of the Confederations Cup FIFA 2013 and of the World Cup FIFA 2014. Enabled in the Special Taxation Regime for the Defense Industry (RETID), established by Law No. 12,598 of March 22, 2012. Enabled in the Special Taxation Regime of the National Broadband Program for the Establishment of Telecommunication Networks (REPNBL – Redes), established by Law No. 12,715 of September 17, 2012, regulated by Decree No. 7,921 of February 15, 2013. Enabled or co-enabled in the Special Regime of Incentive for the Development of the Infrastructure of the Fertilizer Industry (REIF), established by Law No. 12,794 of April 02, 2013, art. 5 to 11. Enabled to enjoy the tax benefits relative to the hosting, in Brazil, of the Olympic Games of 2016, and of the Paralympic Games of 2016, discussed by Law No. 12,780 of 2013. |
28. Manaus Industrial Complex | It indicates whether the LE is located at the Manaus Industrial Complex S - Yes N - No Enter whether the legal entity is located in the area of activity of the Superintendence of the Manaus Free Trade Zone (SUFRAMA) as a beneficiary of the incentives laid down by Decree No. 288 of February 28, 1967, and subsequent amendments, Law No. 8,387 of December 30, 1991 and subsequent amendments, or Decree No. 356 of August 15, 1968 and subsequent amendments (Western Amazon), must fill out this field with "Yes". |
29. Export Processing Zones | It indicates whether the LE is located in export processing zones S - Yes N - No The legal entity authorized to operate in Export Processing Zones, focused on the production of goods to be sold abroad, as established by Law No. 11,508 of July 20, 2007 and by Law No. 11, 732 of June 30, 2008, must fill out this field with "Yes" |
30. Free Trade Areas | It indicates whether the LE operates in a free trade area S - Yes N - No The legal entity authorized to operate in the Free Trade Areas of Boa Vista, Bonfim, Tabatinga, Macapá and Santana, Brasiléia, Cruzeiro do Sul or Guajará-Mirim, beneficiary of the incentives established by Law No. 8,256 of November 25, 1991, by Law No. 11,732 of June 30, 2008, Law No. 7,965 of December 22, 1989, by Law No. 8,387 of December 30 1991, by Decree No. 517 of May 8, 1992, by Law No. 8,210 of July 19, 1991 and later amendments, must fill out this field with "Yes". |
Next | Click Next |
01. Start Date | Start date of ECF bookkeeping |
02. End Date | End date of ECF bookkeeping |
03. Calculation Date | Date of Results Calculation Fill out only in case of ANNUAL calculation. |
04. Accounting Calendar | Code of Accounting Calendar |
05. Currency | Accounting Currency |
06. Balance Type | Balance Type |
07. Chart of Accounts From | Initial Ledger Account |
08. Chart of Accounts To | Final Ledger Account |
09. Equity Account From | Enter the initial equity account |
10. Equity Account To | Enter the final equity account |
11. Income Account From | Enter the initial income account |
12. Income Account To | Enter the final income account |
13. Process Cost Center | It indicates whether to process cost center |
14. Reference Chart Acct. | Enter the code of the Reference Chart to be used |
Next | Click Next |
01. L210 - Enter Costs Comp. | Enter the books configuration related to the managerial vision for record L210, if needed. |
02. P130 - Incent. Revenues Stat. | Enter the books configuration related to the managerial vision for record P130, if needed. |
03. P200 - Calculation Basis Verif. | Enter the books configuration related to the managerial vision for record L200, if needed. |
04. P230 - Calc. Exemption and Reduc. | Enter the books configuration related to the managerial vision for record L230, if needed. |
05. P300 - IRPJ Calculation | Enter the books configuration related to the managerial vision for record P300, if needed. |
06. P400 - CSLL Calc Basis Verif. | Enter the books configuration related to the managerial vision for record P400, if needed. |
07. P500 - CSLL Calculation | Enter the books configuration related to the managerial vision for record P500, if needed. |
08. T120 - Calculation Basis Verif. | Enter the books configuration related to the managerial vision for record T120, if needed. |
09. T150 - IRPJ Calculation | Enter the books configuration related to the managerial vision for record T150, if needed. |
10. T170 - CSLL Calc Basis Verif. | Enter the books configuration related to the managerial vision for record T170, if needed. |
11. T181 - CSLL Calculation | Enter the books configuration related to the managerial vision for record T181, if needed. |
12. U180 - IRPJ Calculation | Enter the books configuration related to the managerial vision for record U180, if needed. |
13. T182 - CSLL Calculation | Enter the books configuration related to the managerial vision for record T182, if needed. |
Next | Click Next |
01. Position Previous to Profits/Losses | It indicates the position previous to the calculation of results. Use this question to extract data for the records of blocks X and Y. |
02. Rec. X350 | Enter the books configuration related to the managerial vision for record X350, if needed. |
03. Rec. X390 | Enter the books configuration related to the managerial vision for record X390, if needed. |
04. Rec. X400 | Enter the books configuration related to the managerial vision for record X400, if needed. |
05. Rec. X400 | Enter the books configuration related to the managerial vision for record X460, if needed. |
06. Rec. X470 | Enter the books configuration related to the managerial vision for record X470, if needed. |
07. Rec. X480 | Enter the books configuration related to the managerial vision for record X480, if needed. |
08. Rec. X490 | Enter the books configuration related to the managerial vision for record X490, if needed. |
09. Rec. X500 | Enter the books configuration related to the managerial vision for record X500, if needed. |
10. Rec. X510 | Enter the books configuration related to the managerial vision for record X510, if needed. |
11. Rec. Y671 | Enter the books configuration related to the managerial vision for record Y671, if needed. |
12. Rec. Y672 | Enter the books configuration related to the managerial vision for record Y672, if needed. |
13. Rec. Y800 | Enter the books configuration related to the managerial vision for record Y800, if needed. |
Next | Click Next |
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Procedure to view the data created in bookkeeping (CSs Tables)
14. Frequently Asked Questions
01. Employee Register (Record 0930)
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Block / Record | Hierarchy Level |
Block P: Estimated Profit | |
Record P001: Opening of Block P | 1 |
Record P030: Identification of IRPJ and CSLL Calculation Methods and Periods of Companies Taxed on Estimated Profit | 2 |
Record P100: Balance Sheet | 3 |
Record P130: Estimated Profit Stimulated Revenues Statement | 3 |
Record P150: Income Statement for the Fiscal Year | 3 |
Record P200: Estimated Profit Calculation Basis Verification | 3 |
Record P230: Estimated Profit Exemption and Reduction Calculation | 3 |
Record P300: IRPJ Calculation Based on Estimated Profit | 3 |
Record P400: Verification of CSLL Calculation Basis Based on Estimated Profit | 3 |
Record P500: CSLL Calculation Based on Estimated Profit | 3 |
Record P990: Closing of Block P | 1 |
Block / Record | Hierarchy Level |
Block T: Deemed Profit | |
Record T001: Opening of Block T | 1 |
Record T030: Identification of IRPJ and CSLL Calculation Methods and Periods of Companies Taxed on Deemed Profit | 2 |
Record T120: Verification of IRPJ Calculation Basis Based on Deemed Profit | 3 |
Record T150: IRPJ Calculation Based on Deemed Profit | 3 |
Record T170: Verification of CSLL Calculation Basis Based on Deemed Profit | 3 |
Record T181: CSLL Calculation Based on Deemed Profit | 3 |
Record T990: Closing of Block T | 1 |
Block / Record | Hierarchy Level |
Block U: Immune and Exempt | |
Record U001: Opening of Block L | 1 |
Record U030: Identification of IRPJ and CSLL Calculation Periods and Methods of Companies Immune and Exempt | 2 |
Record U100: Balance Sheet | 3 |
Record U150: Income Statement for the Fiscal Year | 3 |
Record U180: IRPJ Calculation of Companies Immune or Exempt | 3 |
Record U182: CSLL Calculation of Companies Immune or Exempt | 3 |
Record U990: Closing of Block U | 1 |
Blocks X and Y will have their data partially exported depending on the availability of information.
Block / Record | Hierarchy Level |
Block X: Economic Information | |
Record X001: Opening of Block X | 1 |
Record X280: Stimulated Activities - LE in General | 2 |
Record X291: Operations Abroad - Person Linked/Interposed/Country with Favored Taxation | 2 |
Record X292: Operations Abroad - Person Not Linked/Not Interposed/Country with Favored Taxation | 2 |
Record X300: Operations Abroad - Exports (Currency Inflow) | 2 |
Record X310: Operations Abroad - Export Contracting Companies | 3 |
Record X320: Operations Abroad - Imports (Currency Outflow) | 2 |
Record X330: Operations Abroad - Import Contracting Companies | 3 |
Record X340: Identification of Shareholdings Abroad | 2 |
Record X350: Shareholdings Abroad - Calculation Period Result | 3 |
Record X351: Statement of Income and Taxes Paid Abroad | 3 |
Record X352: Statement of Income Abroad Earned Through Affiliated Companies on Cash Basis | 3 |
Record X353: Income Statement | 3 |
Record X354: Accrued Loss Statement | 3 |
Record X355: Assets and Liabilities Statement | 3 |
Record X356: Ownership Breakdown Statement | 3 |
Record X390: Origin and Application of Resources - Immune and Exempt | 2 |
Record X400: e-Commerce and Information Technology - Sales Information | 2 |
Record X410: e-Commerce - Homepage/Server Information | 2 |
Record X420: Royalties Received or Paid to Beneficiaries in Brazil or Abroad | 2 |
Record X430: Income Related to Services, Interest and Dividends Received from Brazil and Abroad | 2 |
Record X450: Payment/Remittances Related to Services, Interest and Dividends Received from Brazil and Abroad | 2 |
Record X460: Technological Innovation and Technological Development | 2 |
Record X470: IT Training and Digital Inclusion | 2 |
Record X480: Repes, Recap, Padis, PATVD, Reidi, Repenec, Reicomp, Retaero, Recine, Solid Residues, Recopa, World Cup, Retid, REPNBL-Redes, Reif and the Olympics | 2 |
Record X490: Manaus and Western Amazon Industrial Zone | 2 |
Record X500: Export Processing Zones (ZPE) | 2 |
Record X510: Free Trade Areas (ALC) | 2 |
Record X990: Closing of Block X | 1 |
Block / Record | Hierarchy Level |
Block Y: General Information | |
Record Y001: Opening of Block Y | 1 |
Record Y520: Payments/Receipts from Abroad or from Non-residents | 2 |
Record Y540: Sales income Discrimination of Sites by Economic Activity | 2 |
Record Y550: Sales to Export Trading Company with Specific Export Purpose | 2 |
Record Y560: Export Trading Company Export Detail | 2 |
Record Y570: Withheld Income Tax and CSLL Statement | 2 |
Record Y580: Donations to Election Campaigns | 2 |
Record Y590: Assets Abroad | 2 |
Record Y600: Partners or Holder Identification | 2 |
Record Y611: Income of Executives, Counselors, Partners or Holder | 2 |
Record Y612: Income of Executives and Counselors - Immune or Exempt | 2 |
Record Y620: Shareholdings Evaluated Through Equity Equivalence Method | 2 |
Record Y630: Investment Funds/Clubs | 2 |
Record Y640: Shareholdings in Company Consortia | 2 |
Record Y650: Consortium Shareholders | 3 |
Record Y660: Successor Data | 2 |
Record Y665: Statement of Differences at Initial Adoption | 2 |
Record Y671: Other Information (Taxable Income) | 2 |
Record Y672: Other Information (Estimated Profit or Deemed Profit) | 2 |
Record Y680: Month of Refis Choosers Information (Taxable Income, Estimated Profit and Deemed Profit) | 2 |
Record Y681: Information on Refis Choosers (Taxable Income, Estimated Profit and Deemed Profit) | 3 |
Record Y682: Refis Choosers Information - Immune or Exempt | 2 |
Record Y690: PAES Choosers Information | 2 |
Record Y800: Other Information | 2 |
Record Y990: Closing of Block Y | 1 |
15.5. Blocks to be recovered by ECD or ECF
Block / Record | Hierarchy Level |
Block C: ECD Recovered Information | |
Record C001: Opening of Block C | 1 |
Record C040: ECD Identifier | 2 |
Record C050: ECD Chart of Accounts | 3 |
Record C051: Reference Chart of Accounts | 4 |
Record C053: Correlate Sub-accounts | 4 |
Record C100: Cost Center | 3 |
Record C150: Identification of Period of Accounts' Periodic Balances | 3 |
Record C155: Accounts Ledger Balance Details | 4 |
Record C157: Transfer of Balances from Previous Chart of Accounts | 5 |
Record C350: Identification of Date of Income Statement Accounts Prior to Closing | 3 |
Record C355: Details of Income Statement Accounts Prior to Closing | 4 |
Record C990: Closing of Block C | 1 |
Block / Record | Hierarchy Level |
Block E: Information Recovered from Previous ECF and Tax Calculation of Data Recovered from ECD | |
Record E001: Opening of Block E | 1 |
Record E010: Ending Balances Recovered from Previous ECF | 2 |
Record E015: Mapped Ledger Accounts | 3 |
Record E020: Ending Balances of Accounts in Part B of e-Lalur of the Immediately Preceding ECF | 2 |
Record E030: Period Identification | 2 |
Record E155: Details of Calculated Ledger Balances Based on ECD | 3 |
Record E355: Details of Income Statement Accounts Prior to Closing | 3 |
Record E990: Closing of Block E | 1 |
15.6. Blocks not to be created by the Managerial Accounting module
Block / Record | Hierarchy Level |
Block M: Electronic Taxable Income Journal (e-Lalur) and Electronic Journal of Calculation Basis of CSLL (e-Lacs) | |
Record M001: Opening of Block M | 1 |
Record M010: Account Identification on Part B of e-Lalur and e-Lacs | 2 |
Record M030: Identification of IRPJ and CSLL Calculation Methods and Periods of Companies Taxed on Taxable Income | 2 |
Record M300: Entries of Part A of e-Lalur | 3 |
Record M305: Account of Part B of e-Lalur | 4 |
Record M310: Ledger Accounts Related to the Entry of Part A of e-Lalur | 4 |
Record M312: Entry Numbers Related to Ledger Account | 5 |
Record M315: Identification of Legal and Administrative Processes Related to the Entry | 4 |
Record M350: Entries of Part A of e-Lacs | 3 |
Record M355: Account of Part B of e-Lacs | 4 |
Record M360: Ledger Accounts Related to the Entry of Part A of e-Lacs | 4 |
Record M362: Entry Numbers Related to Ledger Account | 5 |
Record M365: Identification of Legal and Administrative Processes Related to the Entry | 4 |
Record M410: Entry in Account of Part B of e-Lalur and e-Lacs with no effect on Part A | 3 |
Record M415: Identification of Legal and Administrative Processes Related to the Entry | 4 |
Record M500: Control of Account Balances of Part B of e-Lalur and e-Lacs | 3 |
Record M990: Closing of Block M | 1 |
Block / Record | Hierarchy Level |
Block N: Calculation of IRPJ and CSLL – Taxable Income | |
Record N001: Opening of Block N | 1 |
Record N030: Identification of IRPJ and CSLL Calculation Methods and Periods of Companies Taxed on Taxable Income | 2 |
Record N500: IRPJ Calculation Basis on Taxable Income After Compensation of Losses | 3 |
Record N600: Exploration Profit Statement | 3 |
Record N610: Calculation of Tax Exemption and Reduction on Taxable Income | 3 |
Record N615: Information on Calculation Basis of Tax Incentives | 3 |
Record N620: Monthly IRPJ Calculation by Estimate | 3 |
Record N630: IRPJ Calculation Based on Taxable Income | 3 |
Record N650: CSLL Calculation Basis After Compensations of Negative Calculation Basis | 3 |
Record N660: Monthly CSLL Calculation by Estimate | 3 |
Record N670: CSLL Calculation Based on Taxable Income | 3 |
Record N990: Closing of Block N | 1 |
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