Types of Records Created - DIME SC (MATA950 - SIGAFIS)

Record type 20 – Data of accountant/person in charge

Based on information acquired through the wizard.

Record type 21 – Statement start

Based on SIGAMAT.EMP information and routine questions.

Record type 22 – Inflow Tax Values

Based on information of the period required in Tax Records (Table SF3).

Record type 23 – Outflow Tax Values

Based on information of the period required in Tax Records (Table SF3).

Record type 24 – Summary of tax values

Based on information of the period required in Tax Records (Table SF3).

Record type 25 – Summary of debit calculation

Based on information included in the ICMS calculation of the period.

Register type 26 – Credits Calculation Summary

Based on information included in the ICMS calculation of the period.

Important:

As from the reference May, 2009 (delivery until 06/10/2009), adequacies were accomplished related to the DIME and DCIP new validations. The DIME authenticator started to evaluate some CFOPs, since there is no entitlement to credit for inflows (transaction of assets, material use and consumption, etc.), for which credit is not allowed or there is a specific field to be entered in Other Credit or in DCIP, for example.

For the following operations, the bookkeeping of ICMS credit in the inflow register book is not allowed.

I - ICMS credit and refunding (example: 1,601, 1,602, 1,603, 1,605, 2,603);

II - Operations with fixed asset (example: 1,406, 1,551, 1,552, 1,553, 1,554, 1,555, 1,604, 2,406, 2,551, 2,552, 2,553, 2,554, 2,555, 3,551, 3,553);

III - Inflows or acquisition of services abroad (example: 3,101, 3,102, 3,126, 3,127, 3,201, 3,202, 3,205, 3,206, 3,207, 3,211, 3,251, 3,301, 3,351, 3,352, 3,353, 3,354, 3,355, 3,356, 3,556, 3,651, 3,652, 3,653, 3,949);

IV - Operation with material for use or consumption (example: 1,407, 1,556, 1,557, 2,407, 2,556, 2,557).

In the item CFOP Critique in DIME Authenticator and DCIP Control of Credit due to Advance Payment, made available by Sefaz-SC website, it is related all CFOPs of each one of the previous operations. Therefore, invoices with related CFOPs cannot have in their bookkeeping ICMS values to be credited. These documents cannot be entered with bookkeeping in the column Taxed of the Tax Record.

If a document is entered with any of these CFOP codes and with ICMS credit value, the following rejection message is displayed: "Record 26 Item 020 - Item value cannot be higher than the item 030 of chart 03 with possible credit deducted."

Record type 27 – Calculation for companies in Simples system.

Based on calculation information for Simple SC (P9AUTOTEXT.SC).

Record type 28 – Special calculation for bars, restaurants and others

Based on information obtained through the Calculation of ICMS and filling the wizard.

Record type 29 – Calculation for taxpayers in special regime of tax estimate

Based on information included in the ICMS calculation of the period.

Record type 30 - Calculation of tax payable or credit balance

Based on information included in the ICMS calculation of the period.

Record type 31 – Specific debits

Information obtained through inclusion of certain codes in ICMS Calculation. (Further details in topic Useful Information).

Record type 32 – Information on Tax Replacement

Based on information filled in the wizard.

Important:

As of February 2010 new validations were adjusted for DIME:

Generation of item 065 (debt during the taxable event) was added. The routine searches for this value by looking up the table SF6, and totaling the value of the forms, whose class of due date is equal to 19992.Find below a list of revenue codes to be selected:

1554-ICMS Others;

1570-ICMS Advanced – Intrastate;

1589-ICMS Advanced – Interstate;

1651-ICMS Tax Liability;

1716-ICMS Imports by Operation / Clearance;

1724-ICMS Advanced - Wholesalers and distributors by Operation;

1740-ICMS Tax Replacement by Operation;

1759-ICMS Advanced – Special System - Deferred on Imports.

The values of items 140 (Tax on first ten years) and 150 (Tax on second ten years), must not be carried forward to Table 11.Thus even when informed in the Wizard, they are not carried forward to Record 32 in the text file.

Record type 33 – Breakdown of tax payments and specific debts

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

Record type 41 – Statement of credit accrued

Information obtained through inclusion of certain codes in ICMS Calculation (further details in topic Useful Information) and information displayed in the routine wizard.

Record type 42 – Debits by credit transfer

Information obtained through inclusion of certain codes in ICMS Calculation. (Further details on topic Useful Information).

Record type 43 – Credits by debit transfer

Information obtained through inclusion of certain codes in ICMS Calculation. (Further details on topic Useful Information).

Record type 44 – Deemed credits

Information obtained through inclusion of certain codes in ICMS Calculation. (Further details on topic Useful Information).

Record type 45 – Credits by tax incentive

Information acquired through the ICMS Calculation.

This record has a possible error in the authenticator. This can be directly solved with Mr. Pablo, phone 48-216-7580 (SEFAZ – SC).

Record type 46 – Credits by regime and special authorizations

This record is automatically generated through ICMS calculation.

Record type 47 – Purchase from extractors, agribusiness producers and fishermen

Based on information of the period required in Tax Records (Table SF3).

This record requires the vendor to be a rural producer (field A2_TIPORUR filled).
There are cases in which the rural producer provides both gathering products and non-gathering products, and this distinction must be displayed on DIME. To make this distinction possible, you must create the parameter MV_CMPEXTR, relating a field of Complement of Products table (SB5) to define which products are gathering or not.

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

Based on information from Tax Record related to parameter MV_DIMESC?.

Record type 49 – Inflows by state

Based on information of the period required in Tax Records (Table SF3).

Record type 50 – Inflows by state

Based on data of the period requested in Tax Records.

Record type 51 – Deletion of values added in the reference month

Based on information filled in the wizard.

Record type 80 – Summary of the inventory tax records - gross income (annual)