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• To view the Bookkeeping Central, in module Managerial Accounting of Protheus, click Bookkeeping Central or search the routine by its code CTBS001:

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Or type

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• When the wizard is displayed, fill out the company and/or branch you wish to register.

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•  View of the Bookkeeping Central layout

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Note: This manual will later present details on the Bookkeeping Central.

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• This procedure pre-validates the database, thus avoiding some problems when bookkeeping. So we recommend you to use this resource before bookkeeping.

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• Parameters

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• Select the branches you need to process

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• In case of error, the following screen is displayed.

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15.6.       Blocks not to be created by the Managerial Accounting module

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15.7.       GenerationCreation

The entrepreneur or corporate partnership must create the Tax Accounting Bookkeeping file with his/her/its own resources. The file is necessarily subjected to the program offered by the Public Digital Bookkeeping System to validate content, digital signature, transmission and viewing. You can fill out the ECF in the ECF creation program itself, using its field editing feature.

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• Companies Dissolved: files that regard operations up to the date of event occurrence.
• New Companies: files that regard operations from the date of event occurrence.
• Companies that Continue to Exist: files that regard operations up to the date of event and others for the subsequent period.

15.8.       Digital File Characteristics

File in text format, encoded in ASCII - ISO 8859-1 (Latin-1), not accepting compressed fields (packed decimal), zoned, binaries, floating point, etc., or any other text encoding, such as EBCDIC.

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At the end of each row of the digital file, after the aforementioned delimiter character Pipe , all records must contain the characters CR and LF, corresponding to carriage return and line feed (CR and LF: characters 13 and 10, respectively, of the ASCII table). 

Example (record fields)

When lacking information, the empty field (without content, blank, null) must be immediately closed with the field delimiter character |.

Examples (field content)

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Example (blank field in the middle of the row)

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Example (blank field at the end of the row)

||CRLF

15.9.       General Completion Rules

This section presents the rules to be followed in all records created, excepting rules specific to certain records.

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All alphanumeric fields have a maximum size of 255 characters, except if otherwise indicated.

Example:

Completion rules for fields with numeric content in which decimal places are indicated

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Examples (currency values, quantities, percentages, etc.):

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Completion rules for numeric fields (N) the content of which represents dates

Follow the "daymonthyear" standard (ddmmyyyy), excluding all separation characters (such as: ".", "/", "-", etc.).

Examples (date) 

Completion rules for numeric fields (N) the content of which represents period

Follow the "monthyear" standard (mmyyyy), excluding all separation characters (such as: ".", "/", "-", etc.).

Examples (period) 

15.10.  Numbers, Characters or Identification Codes

      Fields with numeric content for registering numbers or identification codes (CNPJ, CPF, Postal Codes, and others).

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      Numeric fields the size of which is indicated in the appropriate column must contain exactly the specified quantity of characters.

Example (numeric fields with indication of size)

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Examples (numeric fields with indication of size)

      Fields with alphanumeric content for registering numbers or identification codes (IE, IM, and others).

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      The fields containing information on numbers or identification with alphanumeric content must obey the quantity of characters specified by the respective regulatory body.

Examples (numbers or identification codes with alphanumeric content)

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You need to register numerals or characters that identify, or that belong in the identification of, the document object (NUM_DA, NUM_PROC, etc.)

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Example (identification numerals or characters)

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Examples (identification numerals or characters)

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15.11.  Code Tables

• External Tables

      Official tables created and maintained by other normative acts, the codes of which are required for preparing the digital file and must follow the encoding defined by the respective regulatory body.

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      Cities Table of Instituto Brasileiro de Geografia e Estatística - IBGE. 

• Internal Tables

Required for creating the file, these are are listed in act published by SPED.

Example (internal tables)

• Tables Intrinsic to Field

      They are in the layout and are its domain (contents valid for the field). References to these tables follow the encoding defined in the respective field.

Example:

• Tables created by the entrepreneur or corporate partnership

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      For each code used in one of the file records, a corresponding code should exist in the table prepared by the user.

15.12.  Record Fields

Fields Table

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15.13.  External Tables

Examples of external table sponsoring bodies and URLs

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16.          Block 0: Opens the file, identifies the legal entity and references the ECF period

16.1.                Record 0000: Opening of Digital File and Identification of Legal Entity

This record identifies a single registration in PVA through the following fields

• 0000.CNPJ – field CNPJ of Record 0000 (CNPJ BÁSICO – first 8 places).
• 0000.COD_SCP.
• 0000.DT_FIN

16.2.                Record 0010: Taxation Parameters

      It presents the tax parameters that identify which blocks and records to fill out.

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• Use the chart of accounts defined in field COD_QUALIF_PJ (Field 07).
• If COD_QUALIF_PJ (Field 07) is not filled out, check field APUR_CSLL (Field 14).
• If APUR_CSLL (Field 14) is equal to “D” (Released Party), no chart of accounts is used.
• If APUR_CSLL (Field 14) is equal to “A” (Annual) or “T” (Quarterly), use the chart of accounts for immune and exempt (CSLL) in the corresponding periods.

16.3.                Record 0035: SCP Identification

      The record must only be used in the ECF of ostensible partner legal entities with SCP, to identify the SCP of the legal entity in the bookkeeping period. The legal entity itself defines the SCP code.

16.4.                Record 0930: ECF Signatories Identification

      Enter the data of bookkeeping signatories. Two signatures are required: one of the accountant and one of the company. For the signatory signature, only natural person digital certificates can be used (e-PF or e-CPF).

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      2. The legal representative of the company or a power of attorney appointed in the terms of Normative Instruction RFB No. 944, from 2009, with electronic power of attorney registered in the RFB website

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17.          Block C: ECD Recovered Information

      The company does not fill out block C. The system fills out block C when recovering the Digital Bookkeeping (ECD).

18.          Block E: Information Recovered from Previous ECF and Tax Calculation of Data Recovered from ECD

      The company does not fill out block E. The system fills out block E when recovering the ECF, in the immediately preceding period and performs the tax calculations related to the data recovered from the ECD.

19.          Block J: Chart of Accounts and Mapping

      It presents the mapping of the ledger chart of accounts for the reference chart of accounts. The records of this block can be:

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IV – Recovered from ECF of the period immediately preceding the current bookkeeping, transmitted via SPED.

19.1.                Record J053: Correlate Sub-accounts

      Record used to demonstrate the groups (COD_IDT) composed of a parent account and one or more correlated subaccounts. You can use the same group identification code for more than one set of parent account and subaccount(s).

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CORRELATED ACCOUNT TYPES TABLE

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20.          Block K: Ledger and Reference Account Balances

      It presents the balances of ledger and reference accounts. The records of this block can be:

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III – Copied from Block E.

20.1.                Record K156: Reference Final Balance Mapping

      Record used for mapping, by reference account, the ending balances of all corporate bookkeeping equity accounts of the legal entity (Asset, Liability and Net Equity), in the respective calculation periods. Record required only for ledger/cost center accounts for which more than one reference account was mapped in record J051. You can fill it out with the following methods:

• Edit it through ECF program.
• Calculate it through the ECD recovery feature, and
• Import it from a digital file.

21.          Block L: Net Profit

From the first to the last record, the digital file is made up of blocks, each of which refers to a set of information.

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For further information, refer to the ECF guidance manual published by RFB.

21.1.                Record L100: Balance Sheet

Presents the equity balance based on reference accounts for the calculation period. The opening balance can be copied from record E010/E015 or filled out. The closing balance is recovered from record K155/K156. If block K has no data and is SCP (0000.TIP_ECF = 2), the closing balance can be filled out.

21.2.                Record L210: Cost Composition Report

      It presents the costs composition of products manufactured in-house for sale and costs of services rendered in the period to companies using permanent inventory.

      For this record, the managerial vision structure is available for data extraction.

21.3.                Record L300: Income Statement

      It presents the statement of results of the fiscal year for the calculation period. 

22.          Block M: Electronic Taxable Income Journal (e-Lalur) and Electronic Journal of Calculation Basis of CSLL (e-Lacs)

      Management Accounting module data will not be exported. The TAF module or the PVA must add the data.

23.          Block N: IRPJ and CSLL Calculation

      Management Accounting module data will not be exported. The TAF module or the PVA must add the data.

24.          Block P: Estimated Profit

      Calculation: Quarterly and Annual

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For further information, refer to the ECF guidance manual published by RFB.

24.1.                Record P030: Identification of IRPJ and CSLL Calculation Methods and Periods of Companies Taxed on Estimated Profit

      Record of identification of needed bookkeeping periods as defined by the parameter settings of Block 0.

24.2.                Record P100: Balance Sheet

      Presents the equity balance based on reference accounts for the calculation period. The opening balance can be copied from record E010/E015 or filled out. The closing balance is recovered from record K155/K156. If block K has no data and is SCP (0000.TIP_ECF = 2), the closing balance can be filled out.

24.3.                Record P130: Estimated Profit Stimulated Revenues Statement

For this record, the managerial vision structure is available for data extraction.

24.4.                Record P150: Income Statement for the Fiscal Year

      It presents the calculation of the income statement for the fiscal year. The values are obtained based on records J051, K355 and K356 if 0010. TIP_ESC_PRE is equal to C (ledger) and calculated by ECF itself.

24.5.                Record P200: Estimated Profit Calculation Basis Verification

For this record, the managerial vision structure is available for data extraction.

24.6.                Record P230: Estimated Profit Exemption and Reduction Calculation

For these records, the managerial vision structure is available for data extraction. 

24.7.                Record P300: IRPJ Calculation Based on Estimated Profit

For these records, the managerial vision structure is available for data extraction.

24.8.                Record P400: Verification of CSLL Calculation Basis Based on Estimated Profit

For these records, the managerial vision structure is available for data extraction.

24.9.                Record P500: CSLL Calculation Based on Estimated Profit

For these records, the managerial vision structure is available for data extraction. 

25.          Block T: Deemed Profit

Legal Entity Taxed Based on Deemed Profit

      In the event of any of the arbitration hypotheses discussed in art. 47 of Law No. 8,981 of 1995, a legal entity may, when knowledgeable of its gross income, pay the corresponding income tax based on deemed profit.

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      The income tax calculation based on deemed profit encompasses all quarters of the calendar year, given the certainty of taxation based on taxable income or on estimated profit related to quarters not subject to arbitration, if:

1. The legal entity makes use of business and tax bookkeeping that states the taxable income in periods not encompassed by taxation based on deemed profit, or
2. If it can opt for estimated profit.

Attention

When taxed by taxable income, the legal entity may calculate profits quarterly, or annually with monthly payments by estimation, without regarding the result of the period in which it was subject to arbitration.

For further information, refer to the ECF guidance manual published by RFB.

25.1.                Record T120: Verification of IRPJ Calculation Basis Based on Deemed Profit

For these records, the managerial vision structure is available for data extraction.

25.2.                Record T150: IRPJ Calculation Based on Deemed Profit

For these records, the managerial vision structure is available for data extraction.

25.3.                Record T170: Verification of CSLL Calculation Basis Based on Deemed Profit

For these records, the managerial vision structure is available for data extraction.

25.4.                Record T181: CSLL Calculation Based on Deemed Profit

For these records, the managerial vision structure is available for data extraction.

26.          Block U: Immune and Exempt

Calculation: Quarterly and Annual

Concept:

The following entities are immune from income taxes:

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For further information, refer to the ECF guidance manual published by RFB

26.1.                Record U180: IRPJ Calculation of Companies Immune and Exempt

For these records, the managerial vision structure is available for data extraction.

26.2.                Record U182: Social Security Calculation on Net Profit (CSLL) of Companies Immune and ExemptExempt

For these records, the managerial vision structure is available for data extraction.

27.          Block X: Economic Information

For these records, the managerial vision structure is available for data extraction.

28.          Block Y: General Information

For these records, the managerial vision structure is available for data extraction.

29.          Authors and Revisions

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30.          Environment Checklist

1st Step - SPED Installation Process

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1. Check the existing employee code
2. Check the accounts with zeroed balance prior to calculation
3. Check the accounts calculated
4. Check double-entries of records between branches, lot, sublot, document.

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31.          Bibliographical References

• Training Workbook - Management Accounting
  Corporate Education
• E-Learning Microsiga-Protheus – Accounting Modules
  Corporate Education
• Portal TDN (http://tdn.totvs.com.br/display/public/mp/SPED+ECD+-+Manual+-+Julho2011+--+112088) TOTVS S.A. 
• Manuals and technical newsletters - Versions MP8.11, MP10 and MP11
  TOTVS S.A. 
• Various materials from Microsiga employees
  TOTVS Employees
• http://www.receita.fazenda.gov.br/sped
  Brazilian Federal Revenue Service
• http://www.cfc.org.br
  Federal Accounting Board
• http://www.dnrc.gov.br
  National Department of Business Registration

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