This routine generates the Monthly Statement of Services (DMS) for taxpayers from the city of Salvador. These taxpayers must provide information on tax document use, services contracted, economic transaction, deductions made to calculate ISS calculation basis, and registration data for the Monthly Statement of Services through DMS Program. This magnetic file must be delivered to SEFAZ.
Ordinance No. 107/2005, from the Municipal Secretary of Finance, indicates new additions of taxpayers to the obligation of filling out the DMS, besides those indicated in art. 46 of Decree No. 14.118 and it approves the version 03 of DMS Program. It is important to emphasize that, to import the magnetic media, it is necessary the taxpayer file to be created in the authenticator in question.
Ordinance No. 104/2005, in force since 11/11/2005, indicates that the DMS should be filled based on the current version (even referring to the previous period). It is important to emphasize that, to import the magnetic media, it is necessary the taxpayer register to be created in the authenticator in question.
To whom it is applicable | Tax replacements, Services Renders, Services Renders under Special System, Services Renders bookkeeping and creating LRISS through a Special System, ISS taxpayers, Establishments and taxpayers non subject to ISS taxation. |
Purpose | To monthly register and send to Salvador Municipal Finance Secretariat the tax and economic information coming from services rendered and/or received. |
Jurisdiction | Municipal – Salvador – Bahia |
Delivery Term | Monthly, up to day 5th of the month subsequent to the statement fiscal month. |
Application provided by tax authorities | DMS |
Version of the application compatible with Microsiga Protheus® | 7.12.1 |
Where to find it | |
Legislation | Ordinance No. 107/2005 |
Configuration files DMSSAL.INI, DMSSALCC.INI and DMSSALCN.INI.
DMSSAL.INI – to generate the import files for:
DMSSALCC.INI – to generate the import files of Civil Construction (CC) for subdivisions:
DMSSALCN.INI – to generate the import files of Civil Construction (CC) for the subdivisions:
Types of Records Created
Type I - General File Information
Information on this record is obtained based on routine questions and Company File (SIGAMAT).
Type H - Header of Table of Tax Documents Generated/Received
Information on this record is obtained based on Tax Records (SF3).
Type L - Table of Tax Documents Generated/Received
Information on this record is obtained based on Tax Records. The tax document status is displayed as follows:
The CNAE code displayed is generated through Activity fields of Customer File (SA1) or Supplier File (SA2) table for the code of activity performed in the service.
Important: The validator requires some justification for invoice cancellation. For these invoices, the justification is Other and the description is the content of Note field. This justification must be directly changed in the validator after magnetic file import. To enter the location of provided service (SSA - Salvador or OUT - Another city) in documents received, the Tax Payment field of TIO Register must be filled out (options: In the City or Outside the City). The current validator version comprises the generation of Electronic Service Invoice. |
Type L – Tax Documents Received when subcontracting for the Service and Tax Invoices received when purchasing Materials for use in the service
The information of this record are obtained based on the contents of inflow and outflow transactions, as well as the generation of Tax Invoice bills. The tables queried are the following:
The Service Type field defines whether the service encompasses Civil Construction and Renovation or Concreting. If the service is not registered on the SB5 table or the field is still blank, the item is regarded as Civil Construction and Renovation, demonstrated only when the DMSSALCC.INI file is used.
You cannot identify the nature of the service through the Service Code, because the same code is used for Civil Construction and Renovation or Concreting. According to LAW Nr. 7,186 of December 2006, the same service code is used for both cases, as highlighted below:
According to ORDINANCE 083/2010 – Article 3, a legal entity providing services is exempt from declaring, in the Monthly Statement of Services – DMS, the Electronic Tax Invoices of Services – NFS-e issued from November 1st of 2010, except the services described in the items related to the List of Services attached to Law no. 7,186 of December 27 of 2006.
Important: In DMSSAL.INI the Generate RPS? question allows you to either include Service Tax Invoices or not, where the type is RPS. |
Type F - Record of File End
This record refers to the file totalizer.
Considerations on Records Generated
Example of the magnetic media structure generated:
For records type L, the following is considered: