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2. How the CPMF must be handled in the Income Report?

• In the DIRF generation (Generate DIRF File), you must set the option Generate CPMF Report as Yes. Brazilian Tax Authorities do not request CPMF data. It is the complementary information that can be or not in the Income Report. The company determines whether this information is listed.
• On DIRF Maintenance, the system does not record items referring to CPMF, therefore, to check the amount printed on the item 4 - Exempt and Non-Taxable Income, field 07 – Others, add the INSS deduction income for IRRF (Id. calculation 167, 168 and 169) and deduce the sum of INSS Discount income (Id. calculation 064, 065 and 070), presented on the Financial Form print, which should be printed on the day of payment.

3. What are the procedures for DIRF generation and the Income Report?

• In the Payroll Items Register – check the payroll items that must be part of the DIRF.
• In the fieldDIRF, each payroll item must be filled out with its identifier, according description as follows:

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b) Payroll items with the identification 2, 5, R, Z and W in the DIRF field of Payroll Item Register are generated with the payroll item description and with the Branch CNPJ.

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d) The values and data related to beneficiary only are presented if it is in the Beneficiary Register. Therefore, it is necessary that the discount items of alimony are used during the calendar-year.

e) This register can be updated in DIRF File Maintenance.

- Generated Values Checking

a) To check values generated, you can use the employee's Financial Card, issued by payment date, or even the DIRF Checking Report.

The card shows payroll items and their respective values in payment months, making the verification easier.

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b) The line items with incidence 2, 5, R, Z and W, in the field DIRF in the Payroll Items Register are generated with the description of the line item in the Additional Information and with the customer branch CNPJ. The adjustment of these items is necessary and performed in DIRF Maintenance, through Additional Information.

c) On INSS for DIRF is worth mentioning that will only be considered income type Base INSS for IR (identifiers 167->B, 168->B, 169->B1) and the income type INSS Discount should be with N for DIRF (identifiers 064, 065, 070).

- DIRF Maintenance/Income Report

a) After generation, the option DIRF Maintenance can be used for checking and editing of the values on screen.

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- CNPJ and Name editing through option Additional Information Editing

On the window DIRF Maintenance, the option Change Inform. Maint allows to make changes to Name or CNPJ in a specific income code, updating all complementary information according to the following screen:

- Issue Income Report

The options for printing of Income Report are:

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