Generating DIME - SC (MATA950 - SIGAFIS)

To generate DIME - SC:

1. In Normative Instructions, the routine description screen is displayed.

2. Click Parameters.

The routine parameters are displayed.

3. Configure the data, completing the following parameters:

Start/End Date

Enter the calculation start/end date.

Normative Instr.

 Enter the configuration file to be used without the .INI extension.For this magnetic media, enter DIMESC.

Destination File

Enter the target file name.

Example: DIMESC.TXT

Directory

Enter the name of the directory where the target file is generated.

Example: C:\DIMESC\

Select Branches?

Enter Yes to allow selecting branches and No to issue issue information only to the logged branch.

To generate the file in consolidated mode by CNPJ + I.E., it is required the completion of this parameter with option Yes.

Group by CNPJ?

Enter if should group information of information generated by branches per CNPJ, considering branches from the same company group and same CNPJ as branches to the system.

Yes – When selecting grouping, the System will generate only a file, summing up the transactions of all selected branches.

No – When selecting not to group, the System will generate a file per branch of origin of the transaction.

This parameter will not have effect if the content of the parameter Select Branches? is different from Yes.

4. Check the data and confirm.

New screens are displayed for you to enter specific data of Dime-SC records.

5. After each data frame, click Next so the next wizard is displayed.

Information required by Record type 20 – Data of accountant in charge

Accountant CPF?

Enter the CPF number of the accountant responsible for the statement.

Accountant Name?

Enter the name of the accountant responsible for the statement.

Information required by Record type 21 – Statement start

Taxpayer Name?

Enter the name of the taxpayer to whom the data are related.

Statement Type?

Enter the type of statement to be sent:

• When Normal is selected, it displays whether the business is still operating.
• Conclusion of the activity;
• Exit from the fiscal estimate system.

Calculation System?

Enter the verification regime for this statement, which can be:

• Simple, when it refers to ME or EPP corresponding to the Simple / SC;
• Normal, when it refers to a calculation regime which does not correspond to any of the others;
• Estimate, when it refers to establishments with fiscal estimate in the terms of the article. 57.When the option Estimate is selected, the question Statement Type? must be set as Outflow Fiscal Estimate Regime.
• Bars, Restaurants, and Similar Establishments, when it refers to businesses on a special system for bars, restaurants, and similar establishments;
• Primary Producer, when it refers to a CPP registered primary producer with special tax calculation system. When the option Primary Producer is selected, the question Company Size? must be set as Primary Producer.

Company Size?

Enter the size of this statement's company, which may be:

• Simples ME;
• Simples EPP;
• Normal, when it refers to a calculation regime which does not correspond to any of the others;
• Primary Producer, when it refers to a CPP registered primary producer with special tax calculation system.

According to Decree 153/12 (Apr 27, 2012), this information is not to be used and the value 1 (do not apply) is saved when generating the text file.

Consolidated Calculation?

Enter whether the type of calculation contained in this statement is consolidated, where:

• It is not consolidated calculation, for businesses that do not adopt consolidated calculation;
• It is a consolidator business, for consolidating businesses;
• It is a consolidated business, for consolidated businesses.

The consolidation occurs when the transfer of credits and/or debts between companies of a same group takes place; for example, between headquarters and branches.

Centralized Calculation?

Enter whether the type of calculation contained in this statement is centralized, where:

• It does not qualify for the Simples, or is a sole business;
• It is a centralizer business;
• It is a centralized business.

Credit Transfers in the Period?

Enter whether there were credit transfers in the period, where:

• Did neither transfer nor receive credits - for those who did not transfer or receive credits in transfers;
• Transferred Credits - for this item, the 42 chart (Debits for accumulated credit transfers) must be sent;
• Received Credits - for this item, the 43 chart (Credits received per transfer) must be sent;
• Transferred and received credits.

Are there Deemed Credits?

Enter whether the taxpayer has deemed credits, for example: government funding for culture, tourism, or sports.

According to Ordinance 153/12 (04/27/2012), this information goes unused and the value 1 is saved (does not apply) when generated in the text file.

Are there Tax Incentive Credits?

Enter whether the taxpayer has fiscal incentive credits.

According to Ordinance SEF 081/08, from the April 2008 reference period onwards, only option 3 (Unnecessary Information) is accepted by the validator, as exemplified on page 17.

According to Ordinance 153/12 (04/27/2012), this information goes unused and the value 1 is saved (does not apply) when generated in the text file.

Transactions?

Enter whether the statement has any transactions. The options are:

• No transactions and no balances;
• No transactions and with balances;
• With Transactions.

Tax Replacement?

Enter whether the taxpayer qualifies for one of the items below:

• Yes, for Tax Replacement;
• No, for Tax Replacement;
• Solidário Replaced.

Does it have Bookkeeping?

Enter:

• Yes, it is Main Business: for the taxpayer who keeps accounting records and is registered in the CCICMS as First Business in the State, or owns a sole business;
• No: for the taxpayer who has no bookkeeping;
• Yes, data entered for the Main Business: for the taxpayer who keeps accounting records and the data are consolidated in the First Business in the State.

Number of Employees Working?

Enter the number of employees working at the company.

Calculation Type?

Enter the calculation type done in the period to create this statement. (Monthly or Ten Day Period). When this option is Ten Day Period, the previously performed ICMS calculation must also be in the ten day period format, in which the first performance must comprise periods 1 and 2, and the second performance must comprise period 3.

Branch From

Enter the initial branch to be processed, in case of consolidated statement.

Branch To

Enter the final branch to be processed, in case of consolidated statement.

Information required to Record type 22 – Inflow tax values

Based on data of the period requested in Tax Records.

Information required to Record type 23 – Outflow tax values

Based on data of the period requested in Tax Records.

Information required to Record type 24 – Summary on tax values

Based on data of the period requested in Tax Records.

Information required to Record type 25 – Summary of debit calculation

Based on data found in the period's ICMS calculation.

Information required to Record type 26 – Summary of credit calculation

Based on data found in the period's ICMS calculation.

Information required to Record type 27 – Calculation for companies under the Simples system

Based on data found in the Simples SC calculation.

Information required to Record type 28 – Bars, restaurants and similar

• Values for the special calculation of bars, restaurants, and the like.

Debit on the value of inflows

Enter the result of multiplying the value of inflows subject to taxation under the special calculation system by the 2.6% defined in the RICMS-SC/01, Annex 2, Art. 140, item I.

Debit on the difference between inflows and outflows.

Enter the result of multiplying the difference between the value of inflows and outflows subject to taxation under the special calculation system by the 3.6% defined in RICMS-SC/01, Annex 2, art. 140, item II.

Acquisition Credit Wholesalers of Other States

Enter the ICMS value collected in the statement's reference period or in a previous period, incurring on assets and goods directly acquired from a wholesaler, established on another State (UF), when liable to credits on RICMS-SC/01 terms.

Credit balance of previous month.

Credit value of previous period.

Data needed for the Type 29 Record - Calculation for taxpayers subject to the special tax estimate system.

Based on data found in the period's ICMS calculation.

Information for the record type 30 – Calculation of tax payable or credit balance

First ten-day period tax or first advance installment

Enter the value of the tax calculated in the first ten-day period or the first collected advance installment. This value is sent to item 090 of the record type 30.

Second ten-day period tax or second advance installment

Enter the value of the tax calculated in the second ten-day period or the second collected advance installment. This value is sent to item 100 of the record type 30.

Liquid and Gaseous Fuel Advance

Enter the advance value equivalent to 100% of the amount owed in the previous month. This value is sent to item 105 of the record type 30.

6. Check data and click Finish.

7. A follow-up report is created, containing all the records created while processing the magnetic medium. Configure and confirm the printing parameters.

Information for the record type 31 – Specific debits

Debit related to import operations

Enter the value incurring on import operations, for which there is no duty exempting device at customs clearance, regarding taxable events occurred in the statement's reference period. This value comprises the value of the tax collected within the period, as well as the tax to be collected in the following period.

Debit related to acquisition of other States.

Enter the value incurring on goods and products directly acquired from a wholesaler, including a distributor, established in another State of the Federation, regarding taxable events occurred in the statement's reference period. This value comprises the value of the tax collected within the period, as well as the tax to be collected in the following period.

Tax Responsibility Debit

Enter the value of operations with legal prediction of tax responsibility, except tax replacement cases, regarding taxable events occurred in the statement's reference period. This value comprises the value of the tax collected within the period, as well as the tax to be collected in the following period.

Other Taxable Event Related Debits

Enter the value of the taxable events occurred in the statement's reference period, related to operations or renderings with legal prediction of collection at the time of the taxable event, which do not correspond to items 10 to 30 of this chart (Options 1, 2, and 3 of the wizard). This value comprises the tax collected within the period, as well as the tax to be collected in subsequent periods.

Other Incidental Debts

Enter the values of any other debts, for which there is a clear order of separate collection not conforming to another item of this chart, such as: debits related to previous reference periods, entered by original value. This value comprises the tax collected within the period, as well as the tax to be collected in subsequent periods.

GNRE Number Specific Debts

In case there is a given GNRA for specific debts, enter its number.

Example: 000001

Revenue Code and Expiration Class Specific debits

In case there is more than one GNRA for specific debts, you may list them through the Revenue Code and Expiration Class, separated by a hyphen (-).

Example: 1600-10014/

Information for record type 32 – Information on Tax Replacement

Debits

Enter the requested values regarding the Tax Replacement calculation debits of the period.

Credits

Enter the requested values regarding the Tax Replacement calculation credits of the period.

Ten Day Periods

Enter the requested values regarding the ten day periods or advance installments.

Data needed for the Type 33 Record – Specification of tax payments and specific debts

Based on information of the period in the tax payment forms (Table SF6).

Information required to record type 41 – Statement of accrued credit

% Credit in acquisitions

Enter the tax credit percentage in relation to the total of the accounting value posted in the month's Inflow Records.

Note the following:

• The values registered under CFOPs 1949, 2949 and 3949, when representing real inflow of goods to be traded by the establishment after industrializing it or not, must be included in this percentage calculation.
• The values corresponding to the CFOPs found on the table of the Inflow Records' own registered layout are dismissed from this percentage calculation.

Products exported in the month

Enter the value of the acquisitions of raw materials, secondary materials, package materials, consumption materials, and products added to the fixed assets, utilized in goods or services actually exported in the period.

Products with exempt/non taxed outflows

Enter the value of the acquisitions of raw materials, secondary materials, package materials, consumption materials, and products added to the fixed assets, utilized in goods or services which were objects of exempt or non taxed outflows in the period, and for which there is a clear credit maintenance authorization.

Products with deferred outflows in the month

Enter the value of the acquisitions of raw materials, secondary materials, package materials, consumption materials, and products added to the fixed assets, utilized in goods or services which were objects of deferred outflows in the assumptions of articles 45 and 47, II of RICMS-SC/01.

Transported Balances

Difficult though not impossible to occur, for the validation software has this feature.

One of the software's rules determines that, when the value of the Record 41 postings (Accumulated Credit Statement) have a sum greater than the period's calculated Credit Balance total, its values must be transported so as to match the Credit Balance, noting that, on items D, E, and F of the SRF 021/2006 (3.2.9.6), the taxpayer is responsible for specifying which amount to subtract. Therefore, be mindful of this rule when completing the transported balance items below: Export related credits, Exempt outflow related credits, and Deferred outflow related credits.

Export related credits

Value to be transported to Record 30 (tax payable or credit balance calculation) - item 160 (export related transferable credit balance).

Exempt outflow related credits

Value to be transported to Record 30 (tax payable or credit balance calculation) - item 170 (exempt outflow related transferable credit balance).

Deferred outflow related credits

Value to be transported to Record 30 (tax payable or credit balance calculation) - item 180 (deferred outflow related transferable credit balance).

Previous Period Credit Balance

These values must only be entered in the routine's wizard in case the period's ICMS calculation has a Previous Period Credit Balance (sub item 009) with a value. If so, the sum of the values distributed on this assistant's four options must coincide with the value transported in the ICMS calculation (sub item 009).

• Regarding exports;
• Regarding exempt outflows;
• Regarding deferred outflows;
• Regarding other non-transferable credits.

Important:

Further information and examples are found on topic Useful Information, item 15, and also on topic Complementary – Examples of Entries.

Needed data for the Type 42 Record - Debit for credit transfer

Information obtained through inclusion of certain codes in ICMS Calculation.

Needed data for the Type 43 Record - Credit for credit transfer

Information obtained through inclusion of certain codes in ICMS Calculation.

Information required to record type 44 – Deemed credit

The total paid in the month to employees

Enter the payroll's recorded wages total.

Average of previous year

Enter the payroll's recorded wages total of the previous year.

Note:

The total paid in the month must always be greater or equal to the previous year's average. Otherwise, an error is displayed in the validation software.

Information required to record type 45 – Tax incentive credit

Receipt Value

Enter the receipt's value, as determined by Decree 3,604/98, article 41, paragraph 2, item 3.

Needed data for the Type 46 Record - (Credits for special systems and authorizations), related to Credit in the DCIP

Protocol Number 1

Credit Value 1

Protocol Number 2

Credit Value 2

Protocol Number 3

Credit Value 3

Protocol Number 4

Credit Value 4

Protocol Number 5

Credit Value 5

Protocol Number 6

Credit Value 6

Protocol Number 7

Credit Value 7

Protocol Number 8

Credit Value 8

In this wizard, you must enter the values declared in the DCIP with respective protocols.

Record type 47 – Purchases from extractors, agribusiness and livestock producers, and fishermen

Based on data of the period requested in Tax Records.

Data needed for Record type 48 - Revenue of service provision and electric power supply

Based on data from Tax Records correlated to the MV_DIMESC? parameter.

Data needed for Type 49 Record - Inflows per federative unit (State)

Based on data of the period requested in Tax Records.

Data needed for Type 50 Record - Outflows per federative unit (State)

Based on data completed in the wizard.

Information for the record type 51 – Deletions of added value referring to inflows

Rendered Services Subject to the ISS

Value of inflows subject to the ISS when not specified with the 1933 and 2933 CFOPs.

25% Transfers received at sale price

Share corresponding to 25% of the value of transferred goods received from businesses of the same company, when the shipment is made at retail price, uniformly across the country.

Incurring IPI

The value of the IPI incurring on raw material inflows, in case of an industrial business.

Withheld ICMS Installment

Value of the ICMS installment withheld due to Tax Replacement.

Subsidies granted by government bodies

The value of subsidies granted by government bodies for the acquisition of goods, raw materials, and other inputs applied to the company's activities.

Information for the record type 51 – Deletions of added value referring to outflows

Rendered Services Subject to the ISS

Value of outflows subject to the ISS when not specified with the 5933 and 6933 CFOPs.

25% Transfers received at sale price

Share corresponding to 25% of the value of transferred goods shipped to businesses of the same company, when the shipment is made at retail price, uniformly across the country.

Incurring IPI

The value of the IPI incurring on raw material inflows, in case of an industrial business.

Withheld ICMS Installment

Value of the ICMS installment withheld due to Tax Replacement.

Information required for the record type 80/90 – Summary of the inventory tax records and gross income

Initial Date of Fiscal Year?

Enter the initial date of the fiscal year to be concluded in Type 80 records. This date is used for processing the inventory balance at the beginning of the fiscal year.

Inventory Value at Beginning of Fiscal Year/

Enter the inventory value at the fiscal year's initial date. This value must be entered only when the inventory is not controlled by Microsiga Protheus®, or in case you do not want to automatically process this value. If this field's content is zero, the system automatically calculates it, based on inventory closings.

Final Date of Fiscal Year?

Enter the final date of the fiscal year to be concluded in Type 80 records. This date is used for processing the inventory balance at the end of the fiscal year.

Inventory Value at End of Fiscal Year?

Enter the inventory value at the fiscal year's ending date. This value must be entered only when the inventory is not controlled by Microsiga Protheus®, or in case you do not want to automatically process this value. If this field's content is zero, the system automatically calculates it, based on inventory closings.

Gross Revenue of Sales/Services?

Enter the annual value of sales/services gross revenues of the taxpayer's business.

Important - A note regarding the completion of the following screens (80, 81, 82, 83, 84):

They must only be completed when:

Annual Complementary Statement

In the Record 80 screen, the Sales/Services Gross Income item must be kept zeroed when the taxpayer performs bookkeeping (according to the wizard's question). This record must be delivered only when it is an Annual Complementary Statement, otherwise, the data must be kept zeroed.

For Records 81, 82 and 83 to be created, the taxpayer must perform bookkeeping (according to the wizard's question) and complete respective screens for Annual Complementary Statement. When not matching such characteristics, the questions must be kept zeroed in the wizard.

For Record 84 to be created, there must be values in the data requested on screen for this record, so it must be completed only when it is an Annual Complementary Statement.

Important - A note regarding the completion of the following screens (90, 91, 92, 93, 94):

End of Activities

In the Record 90 screen, the Sales/Services Gross Income item must be kept zeroed when the taxpayer performs bookkeeping (according to the wizard's question). This record must be delivered only when it is an End of Activities Statement; otherwise, the data must be kept zeroed.

For Records 91, 92 and 93 to be created, the taxpayer must perform bookkeeping (according to the wizard's question) and complete respective screens for the Annual Complementary Statement. When not matching such characteristics, keep the questions zeroed in the wizard.

For Record 94 to be created, there must be a value in the requested data and the Statement Type must be End of Activities.

Information required for record type 81/91 - Active

In this wizard, you must enter:

Values to be totalized in the Assets account

- Current

• Availability
• Accounts receivable from the Current Assets
• Goods and raw material inventory
• Other inventories
• Other accounts from current assets

- Long-term

• Accounts receivable from the long-term assets
• Other long-term accounts

- Fixed Assets

• Investments
• Fixed Assets (Net)
• Deferred
• Intangible

Information required for the record type 82/92 - Liability

In this wizard, you must enter:

Values to be totaled in the Liability account

- Current

• Suppliers
• Loans and financing
• Other current liability accounts

- Long-term liabilities

• Long-term liabilities

The Long-term Asset values (Chart 81/ 91) and Long-term Liabilities (Chart 82/ 92), must coincide between the Asset accounts (Chart 81/ 91) and the Liability accounts (Chart 82/ 92).

- Deferred income

• Deferred income

- Net Equity

• Social Capital
• Other Equity accounts
• Other Equity accounts (negative value)

• The closing of assets and liabilities must be coherent, that is, with the same value. Otherwise, the file displays the inconsistency in the validation.

Information required for the record type 83/93 – Income statement

Income statement values

- Other Operating Revenues

• (+) Gross Revenue of Sales/Services
• (-) Returns/Rebates and Taxes

- Gross Profit/Loss

• (-) Cost of Goods Sold

- Operating Profit/Loss

• (+) Other Operating Revenues
• (-) Operating Expenses

- Earnings before income taxes (IR)

• (+) Non-operating Revenues
• (-) Non-operating Expenses

- Earnings after income taxes (IR)

• (-) Provision for income taxes (IR)

- Profit/Loss for the Fiscal Year

• (-) Participations and Contributions

Information required for the record type 84/94

These records must be completed with detailed values of previous year's expenses.

Information required for the record type 90 – Summary of the inventory tax records and gross income

Initial Date of Fiscal Year?

Enter the initial date of the fiscal year to be concluded in Type 90 records. This date is used for processing the inventory balance at the beginning of the fiscal year.

Inventory Value at Beginning of Fiscal Year/

Enter the inventory value at the fiscal year's initial date. This value must be entered only when the inventory is not controlled by Microsiga Protheus®, or in case you do not want to automatically process this value. If this field's content is zero, the system automatically calculates it, based on inventory closings.

Final Date of Fiscal Year?

Enter the initial date of the fiscal year to be concluded in Type 90 records. This date is used for processing the inventory balance at the beginning of the fiscal year.

Inventory Value at End of Fiscal Year?

Enter the inventory value at the fiscal year's ending date. This value must be entered only when the inventory is not controlled by Microsiga Protheus®, or in case you do not want to automatically process this value. If this field's content is zero, the system automatically calculates it, based on inventory closings.

Gross Revenue of Sales/Services?

Enter the annual value of sales/services gross revenues of the taxpayer's business.

Information required for Record type 91 - Assets

In this wizard, you must enter:

Values to be totalized in the Assets account

- Current

• Availability
• Accounts receivable from the Current Assets
• Goods and raw material inventory
• Other inventories
• Other accounts from current assets

- Long-term

• Accounts receivable from the long-term assets
• Other long-term accounts

- Fixed Assets

• Investments
• Fixed Assets (Net)
• Deferred
• Intangible

Information required for Record type 92 - Liability

In this wizard, you must enter:

Values to be totaled in the Liability account

- Current

• Suppliers
• Loans and financing
• Other current liability accounts

- Long-term liabilities

• Long-term liabilities

- Deferred income

• Deferred income

- Net Equity

• Social Capital
• Other Equity accounts
• Other Equity accounts (negative value)

Information required for the Record type 93 – Income statement

Income statement values

- Other Operating Revenues

• (+) Gross Revenue of Sales/Services
• (-) Returns/Rebates and Taxes

- Gross Profit/Loss

• (-) Cost of Goods Sold

- Operating Profit/Loss

• (+) Other Operating Revenues
• (-) Operating Expenses

- Earnings before income taxes (IR)

• (+) Non-operating Revenues
• (-) Non-operating Expenses

- Earnings after income taxes (IR)

• (-) Provision for income taxes (IR)

- Profit/Loss for the Fiscal Year

• (-) Participations and Contributions

Information required for the Record type 94 – Details of expenses

These records must be filled out with detailed values regarding expenses of the previous fiscal year or when it is a DIME of end of activities of a company which had no transactions.

Information required for the record type 98 - Statement closing

Based on contents of the file.

Information required for the record type 99 - File closing

Based on contents of the file.