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SPED - ECF Manual

May

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/2015

Index

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Summary

Presentation. 4

Objectives. 4

1.       Premises of the SPED Project 5

2.       Benefits. 5

3.       History. 6

4.       Scope of Influence. 7

5.       Requirement 8

6.       Partners. 8

7.       SPED ECF. 9

7.1.         What it is. 9

7.2.         How it works. 9

7.3.         SPED Utilization Flow.. 11

8.       Legislation. 12

9.       Code Tables. 12

10.          Installation Procedure. 12

10.1.       Update Procedures. 12

10.2.       Compatibility Program of Accounting Basis for ECF. 12

11.          Attention Points. 14

11.1.       Chart of Accounts Register (CT1) 14

11.2.       Reference Chart of Accounts (CVD) 14

11.3.       Employees Register (CVC) 15

11.4.       Signatories (CVB) 15

11.5.       Book Configurations Register (CTN) and Managerial Vision (CTS) 15

11.6.       Companies Register (SIGAMAT – SM0) 16

12.          Utilization Procedures. 17

12.1.       Viewing the Bookkeeping Central 17

13.          Using the Bookkeeping Central 20

13.1.       Check Database. 20

13.2.       Add Bookkeeping. 23

13.3.       Delete Bookkeeping. 48

13.4.       Create File. 48

13.5.       View.. 49

14.          Frequently Asked Questions. 51

15.          Explaining the layout orientation manual of Tax-Accounting Bookkeeping – ECF provided by SRF/RFB. 54

15.1.       File Composition. 54

15.2.       Notes. 55

15.3.       Important – Link to manual published by RFB. 55

15.4.       Blocks to be created by the Managerial Accounting module. 56

15.5.       Blocks to be recovered by ECD or ECF. 62

15.6.       Blocks not to be created by the Managerial Accounting module. 62

15.7.       Generation. 65

15.8.       Digital File Characteristics. 65

15.9.       General Completion Rules. 66

15.10.          Numbers, Characters or Identification Codes. 68

15.11.          Code Tables. 70

15.12.          Record Fields. 72

15.13.          External Tables. 73

16.          Block 0: Opens the file, identifies the legal entity and references the ECF period. 74

17.          Block C: ECD Recovered Information. 75

18.          Block E: Information Recovered from Previous ECF and Tax Calculation of Data Recovered from ECD. 75

19.          Block J: Chart of Accounts and Mapping. 75

20.          Block K: Ledger and Reference Account Balances. 77

21.          Block L: Net Profit 78

22.          Block M: Electronic Taxable Income Journal (e-Lalur) and Electronic Journal of Calculation Basis of CSLL (e-Lacs) 79

23.          Block N: IRPJ and CSLL Calculation. 79

24.          Block P: Estimated Profit 80

25.          Block T: Deemed Profit 81

26.          Block U: Immune and Exempt 82

27.          Block X: Economic Information. 85

28.          Block Y: General Information. 85

29.          Authors and Revisions. 86

30.          Environment Checklist 86

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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• To promote the integration of tax authorities through standardization and sharing of accounting and tax information, following legal access restrictions.
• To Rationalize and unify accessory liabilities for taxpayers, establishing only one transfer of different accessory liabilities from different supervisory bodies; and
• To accelerate the identification of tax offenses through improved process controls, faster access to information and a more effective inspection of operations with data cross-checking and electronic audits.

1.                Premises of the SPED Project

• To promote an improved business environment for companies in the country.
• To eliminate unfair competition by raising competitiveness among companies.
• The official document is the electronic document with legal validity for all purposes.
• To use the ICP Brazil standard Digital Certification.
• To promote the sharing of information.
• To create, in legal and business legislation, the legal figure of Tax Bookkeeping and the Electronic Invoice.
• To maintain the legal responsibility for the security of the taxpayer's electronic Tax Bookkeeping records.
• To reduce costs for taxpayers.
• To minimize interference on the taxpayer's environment.
• To offer applications that issue and transmit the Digital Bookkeeping and the e-INV, for optional use by taxpayers.

2.                Benefits

      SPED provides several benefits, which include:

• Reduced paper consumption, with lower costs and environmental conservation.
• Reduced costs by rationing and simplifying accessory liabilities.
• Standardization of the information provided by taxpayers to government bodies.
• Reduced involuntary involvement in fraudulent practices.
• Reduced time spent with tax auditors at the taxpayer's office.
• Simplification and acceleration of procedures subject to control of the tax administration office.
• Strengthening of control and inspection through the exchange of information among tax administration offices.
• Faster access to information.
• Increased auditor productivity by eliminating steps to collect files.
• Taxpayers may exchange information among themselves from a default layout.
• Reduced administrative costs.
• Improved quality of information.
• Possibility of crosschecking accounting and tax data.
• Availability of authentic and valid copies of bookkeeping records for distinct and concomitant uses.
• Reduction of "Brazil Cost", and
• Improving the fight against tax evasion.

3.                History

      Constitutional amendment No. 42, approved on December 19, 2003, introduced clause XXII of art. 37 of the Federal Constitution, determines that the tax offices of the Union, of the States, of the Federal District and of the Municipalities must operate in an integrated manner, including the sharing of registers and tax information.

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      In the same line as the actions stated in PAC aiming to remove administrative and bureaucratic obstacles to economic growth, SPED is intended to provide a better business environment for the country and to reduce the "Brazil Cost", promoting the modernization of the interaction processes between public administration and companies in general, as opposed to the pragmatic search for results, very common in projects aiming to simply increase tax revenues.

4.                Scope of Influence

      Most taxpayers already use computer resources for both accounting and tax bookkeeping. The images on paper simply reproduce the information from the electronic media.

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• SPED – Accounting
• SPED – Tax
• e-INV – Domestic Environment
• e-SINV
• CT-e
• Balances Central
  
  

5.                Requirement

      All legal entities, even those immune or exempt, are required to fill out the ECF, whether they be taxed by taxable income, deemed profit or estimated profit, except:

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      Finally, the ECF will present the economic and general information forms in a new format for companies to fill out.

6.                Partners

Members

• Brazilian Association of State Capital Treasury Departments (ABRASF)
• Central Bank of Brazil - BACEN
• Securities and Exchange Commission - CVM
• National Trade Registration Department - DNRC
• National Meeting of State Tax Administrators and Coordinators - ENCAT
• Brazilian Federal Revenue Service - RFB
• Treasury, Finances, Revenue or Taxation Services of the States and of the Federal District
• Superintendence of the Manaus Free Trade Zone - SUFRAMA
• Superintendence of Private Insurance - SUSEP
• National Road Transportation Agency - ANTT
• Brazilian Association of Listed Companies - ABRASCA
• Brazilian Association of Credit Cards and Services Companies - ABECS
• Brazilian Association of Banks - ABBC
• National Association of Financial Market Institutions - ANDIMA
• National Automakers Association - ANFAVEA
• Federal Accounting Council - CFC
• Brazilian Federation of Banks - FEBRABAN
• National Federation of Accounting Service Companies and of Companies of Advisement, Expertise, Information and Research - FENACON
• National Federation of Technical Computing Service Companies - FENAINFO
• Commercial Board of the State of Minas Gerais - JUCEMG

Entities

7.                SPED ECF                

7.1.            What it is

      The Tax-Accounting Bookkeeping (ECF) replaces the Corporate Income Tax Return (DIPJ), as of calendar year 2014, with filing expected for the last business day of the month of September 2015 in the Public Digital Bookkeeping System (SPED).

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      ECD data recovery is mandatory for companies required to submit the ECD.

7.2.            How it works

      From its accounting system, the company creates a digital file in the format specified in the annex to the Cofis Executive Declaratory Act No. 20/2015, which complements the NORMATIVE INSTRUCTION RFB No. 1524, FROM DECEMBER 08, 2014 (available in the Legislation menu).

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      PVA also includes features to view the bookkeeping and generate/restore backup.

7.3.            SPED Utilization Flow

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

9.                Code Tables

• Chart of Accounts for Financial Institutions – Cosif
• Countries Table
• Cities Table (in the IBGE website: menu Download > Geosciences > Organization)
• Signing parties qualification table (art.10, § 1st of Normative Instruction DNRC No. 107/08)
• Tables Maintained by the Federal Revenue Service
• Special Status Indicator
• Code of the institution responsible for managing the register
• Code of relationship
• Code of class of account/account group
• Code of entity responsible for reference chart of accounts maintenance
• Reference Chart of Accounts

10.           Installation Procedure

      The procedures to install the Tax-Accounting Bookkeeping - ECF are simple. Just follow the steps below.       

10.1.        Update Procedures

      To update the RPO, you need to apply the patch found in the installation package.

10.2.        Compatibility Program of Accounting Basis for ECF

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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

11.           Attention Points    

11.1.        Chart of Accounts Register (CT1)

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      The account types are 01-Asset Accounts, 02-Liability Accounts, 03-Net Equity, 04-Income Statement Accounts, 05-Memorandum Account, 09-Others. This classification affects data creation for SPED ECF. In case of poor classification, the file created may return balance, calculation and statement errors.

11.2.        Reference Chart of Accounts (CVD)

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• Exemplo_Plano_Ref_1_PJ_em_Geral_L100A_L300A.cve
• Exemplo_Plano_Ref_2_PJ_em_Geral_Lucro_Presumido_P100_P150.cve
• Exemplo_Plano_Ref_3_Financeiras_L100B_L300B.cve
• Exemplo_Plano_Ref_4_Seguradoras_L100C_L300C.cve
• Exemplo_Plano_Ref_5_Imunes_Isentas_em_Geral_U100A_U150A.cve
• Exemplo_Plano_Ref_6_Financeiras_Imunes_Isentas_U100B_U150B.cve
• Exemplo_Plano_Ref_7_Seguradoras_Imunes_Isentas_U100C_U150C.cve
• Exemplo_Plano_Ref_8_Entidades_Fechadas_Previdência_Complementar_U100D_U150D.cve
• Exemplo_Plano_Ref_9_Partidos_Políticos_U100E_U150E.cve
• We have created these examples from the tables installed in the validation program PVA DA ECD version 3.1.8.

11.3.        Employees Register (CVC)

      An optional register for entering those responsible for the accounting turnover of the company.  When registering, we recommend filling it out in all the default entries it participates in.

11.4.        Signatories (CVB)

      This is for entering 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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      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.

11.5.        Book Configurations Register (CTN) and Managerial Vision (CTS)

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 A poor structuring of the managerial vision may cause system sluggishness and/or may crash the bookkeeping routine.

11.6.        Companies Register (SIGAMAT – SM0)

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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”.

12.           Utilization Procedures

In Protheus, the ECF creation process is divided into two stages. The first one is to record data, which consists of gathering information from the ERP in a SPED database (CS tables), so the system can properly sort the accounting data. The second stage is to create the data for composing the physical file to be submitted to PVA (Validation and Signature Program of RFB).

12.1.        Viewing the Bookkeeping Central

• 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.

13.           Using the Bookkeeping Central

13.1.        Check Database

• 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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• Upon printing, the errors are printed by topics

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• To complete the process, click Finish

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13.2.        Add  Add Bookkeeping

1. Procedure to add bookkeeping

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13.3.          Delete  Delete Bookkeeping

• Procedure to delete the bookkeeping created.  The following message is displayed

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• When you return to the main screen, the revision has been deleted.

13.4.        Create File

Process to create data for composing the text file to be imported into TAF.

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13.5.        View

                In this process, you view the data exported to the ECF and perform the Querying, Printing and Exporting of data to Excel (electronic spreadsheet).

                Procedure to view the data created in bookkeeping (CSs Tables)

14.           Frequently Asked Questions

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      The data from Blocks M and N will not be exported by Bookkeeping Center – CTBS001. Its data will be directly registered by the TAF module or by PVA.

15.           Explaining the layout orientation manual of Tax-Accounting Bookkeeping – ECF provided by SRF/RFB

The purpose of this manual is to guide you through the creation of the digital file equivalent to accounting bookkeeping. The layout  is organized in blocks, which are organized in records with data.

15.1.        File Composition

15.2.        Notes

• From the first to the last record, the digital file is made up of blocks, each of which refers to a set of information.
• The digital file is composed of information blocks, each with an opening record, data records and a closing record.
• After the initial Block 0, the other blocks are presented in the sequence found in the Blocks Table above.
• Except when otherwise specified, all blocks are required and the respective opening record indicates the presence or absence or entered data.
• The records are presented in a sequential, ascending order.
• The opening and closing records of the files are required, as well as the opening and closing records of each of the blocks composing the digital file listed in the Blocks Table.
• The records that bear the Required Record sign are also required.
• The records with the sign Occurrence - One (per file) must occur a single time in the digital file.
• The records that contain items of tables, totals, documents (among others) may occur one or more times in the file per given status type. These records bear the signs Occurrence - Several (per file), Occurrence - One (per period), Occurrence - Several (per period), etc.
• One record (Parent Record) may occur more than once in the file and it bears the sign Occurrence - Several (per file)
• A dependent record (Child Record) details the main record and bears the sign:
  • Occurrence - 1:1, meaning only one Child record must exist for its respective Parent record.
  • Occurrence - 1:N, meaning several records may exist for the respective Parent record.
  • The file creation requires at least one Parent Record when a Child Record exists.

(*) Depending on bookkeeping type.

15.3.        Important – Link to manual published by RFB

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15.5.        Blocks to be recovered by ECD or ECF

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

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)

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)

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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)

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)

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

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

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:

...

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

...

30.           Environment Checklist

1st Step - SPED Installation Process

...

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.

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

...