It generates the magnetic file of DECLAN-IPM - Annual Statement for City Participation Index. This file must be sent using the DECLAN-IPM program.
To whom it is applicable | To taxpayers registered in CAD-ICMS, establishment registered in state central registration for standalone resellers and establishment registered in CAD-ICMS, exempt from booking or tax documents or also other tax duties. |
Purpose | Pursuant to art. 3rd of the Federal Complementary Law 63/90, this document aims at calculating the Added Value (VA) to be used for calculating IPMs in ICMS collection products. The IPM is annually calculated and published in the Official Gazette and can be refuted in 30 days after being published. After defining the IPM, it is applied on 25% of the state ICMS collection for being distributed according to item IV, art. 158 of the Federal Constitution from 1988. This declaration informs outflow goods values with services render values, in the taxpayer territory, deducting the inflow goods value in every calendar year. The result corresponds to the value added. |
Delivery Term | Regular DECLAN-IPM: May 20th Rectifying DECLAN-IPM: May 27th |
Competence | State – Rio de Janeiro |
Version | 3.2.0.0 |
Application provided by tax authorities | Validation is performed via SEFAZ website. |
Where to perform validation and find more information on the subject | |
Legislation contemplated | Legislation for Municipalities Participation Index (IPM) includes many changes in each year, to establish indexes to be applied. For further information, refer to the Portal of the Government of the State of Rio de Janeiro. |
Types of Records Created
Chart A - Declaration Identification
These data are obtained through the Company Register and routine questions.
Chart B - General Summary of Operations and Services
Required for taxpayers with operations and services in the current base year.
These data are obtained from a filter in table Tax Records, including IPI Complement invoices.
Filter: dates entered in default questions of the menu option Normative Instructions.
Chart C - Specific Summary of Operations with Goods
These data are obtained from a filter in table Tax Records.
Filter: dates entered in default questions of the menu option Normative Instructions.
Chart D - Added Value Adjustment
It is mandatory for taxpayers with values to declare in the base-year referring to adjustments defined in §1, art. 4th from Resolution SER n. 98/2004.
This chart is based on DECLAN-IPM Added Value Adjustment Table which is dealt by the system as follows:
OUTFLOWS
- 00002 – All CFOPs defined in the layout, item 6 of table I, and the ones included in the parameter MV_DECIT06.
- 00003 – All CFOPs defined in the layout, item 7 of table I, and the ones included in the parameter MV_DECIT07.
- 00005 – All CFOPs in the parameter MV_DECIT09.
- 00029 – All CFOPs defined in the layout, item 7 of table I, and the ones included in the parameter MV_DECIT12.
- 00037 – 00037 – All CFOPs defined in the layout, item 10 of table I, and the ones included in the parameter MV_DECIT10.
- 00024 – All CFOPs in the parameter MV_DECIT08 in addition to CFOPs 5603 and 6603.
INFLOWS
- 00007 – All CFOPs determined in the layout, item 1 of table I, and the ones in the parameter MV_DECIT01.
- 00008 – All CFOPs defined in the layout, item 2 of table I, and the ones in the parameter MV_DECIT02.
- 00010 – All CFOPs in the parameter MV_DECIT04.
- 00036 – All CFOPs defined in the layout, item 5 of table I, and the ones in the parameter MV_DECIT05.
- 00025 – All CFOPs in the parameter MV_DECIT03 in addition to CFOPs 5603 and 6603.
STOCK
- 00013 – Value entered according to question Initial Inventory.
- 00014 – Value entered according to question Final Inventory.
OTHER ADJUSTMENTS
- 00031 – All CFOPs defined in the layout, item 13 of table I, and the ones in the parameter MV_DECIT13.
Chart E - Distribution of Value Added by Municipalities
Taxpayers are required to fill out this chart, which, on the base year, levied on statuses referred to in 2nd of this article:
- With electrical energy generation or distribution.
- With burdensome communication service provision activity.
- With service provision activity of interstate or intercity transportation.
- With piped natural water supply activity.
- Which is found in special status of establishment responsible for granting state registration and/or that has centralized registration.
- Which is found in special status of registration responsible for autonomous salesperson.
- Which acquired agricultural products or of fishing activity with transit covered by invoice issued by the acquirer himself/herself and not followed by invoice issued by the producer.
- Which has operations with goods and the rendering of services with ICMS levy not posted, spontaneously denounced or calculated on fiscal action.
Chart F - Establishment Gross Income
Information automatically calculated. Information regarding Gross Revenue is obtained via outflow invoices less returned inflow invoices.
Information regarding sales of goods under tax substitution is obtained from all outflow invoices with withheld ICMS, excluding returned inflow invoices.
Values generated for this chart can be edited so non-operating values part of the Establishment gross value are considered as entries.
Chart G - Company Gross Income
Chart that has to be filled out by the taxpayer of the legal entity registered in CAD-ICMS as the main or single establishment, even if there are no transactions declared in the previous charts.
In this chart, it must be declared the total monthly values of revenues obtained, of any kind, and from sales of goods, performed by the establishment in the base-year, which submitted to tax replacement, comprising all the establishments related, including the ones not registered in CAD-ICMS or out of the State.
The values for this chart are transported based on the values entered in the routine additional parameters.
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