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 Ordinance INSS/DIREP n. 42/2003 |
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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