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This routine generates the preformatted file to be presented to Tax Auditors of Social Security, when required, according to IN Normative Instruction INSS/DC n. 89/2003 and Decree INSS/DIREP N. 42/2003.

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VII - balance sheet control;

VIII - payroll

To whom it is applicable

To corporations using data electronic processing systems to register economic or financial business and activities, in order to keep tax records or generate accounting or tax documents.

The companies choosing the Unified System for the Payment of Taxes and Contributions by Small Businesses (SIMPLES), established by the Law n. 9,317 dated December 5th, 1996, are exempted from complying with the obligation.

Purpose

To generate the preformatted file to be submitted to Fiscal Auditors of the Social Security.

Delivery Term

Twenty days from the subpoena of IRS Tax Auditors.

Jurisdiction

Federal

Application provided by tax authorities

There is not one.

Version of the application compatible with Microsiga Protheus®

There is not one.

Where to find it

Access www.dataprev.gov.br, option SISLEX - Social Security Legislation. The information is available on the following URLs:

Normative Instruction n. 089
http://www81.dataprev.gov.br/sislex/paginas/38/INSS-DC/2003/89.htm

Ordinance INSS/DIREP n. 42/2003
http://www81.dataprev.gov.br/sislex/paginas/63/INSS-DIREP/2003/42.htm


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Types of Records Created


Different files are generated to present each of the movements requested by Rule 089.

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The information of this file is generated according to the processing of the Income file, featuring all information registered.children