It generates the preformatted file to import the Monthly ICMS Information and Calculation Form (GIAM) from the State of Tocantins
To whom it is applicable | To taxpayers of ICMS from the state of Tocantins. |
Purpose | It is used by SEFAZ (Finance Department of the state of Tocantins) to measure the value added in each city of the state in operations referring to goods circulation. This value is the basis for the percentage index of city participation in ICMS tax income. |
Delivery Term | Monthly – 15th day of the month following the reported reference month |
Competence | State – Tocantins |
Application provided by tax authorities | GIAM |
Version of the application compatible with Microsiga Protheus® | 9.5 |
Where to find the application provided by tax authorities | |
Legislation contemplated | Art. 224 from the ICMS Regulation approved by the Decree no. 462, dated from July 10th 1997, and Ordinance SEFAZ 1832 dated from December 6th 2001, modified by: Ordinance SEFAZ no. 28, dated from January 7th 2005 (Attachments I and II) Ordinance SEFAZ no. 1.966, dated from December 13th 2005 (Attachments I and II) Ordinance SEFAZ no. 2.194, dated from December 22nd 2008 (Attachments I and II) |
Types of Records Created
Segment A - Economic and Tax Information, Taxpayer Identification, Tax Calculation
The information of this record is taken from the Company Register, the Tax Records, ICMS calculation files, Inflow of Products with Tax Replacement, and routine questions.
Segment B - Inflow and Outflow of Goods, Assets and/or Services in the Taxpayer Establishment
The information of this record is taken from the Company Register, the Tax Records, and routine questions, with movements grouped by CFOP.
Segment C - Inventory Statement
The information of this record is taken from the Company Register, the Tax Records, Inventory Closing (from the beginning of the previous year to the beginning of the chosen year, and from the end of the previous year to the end of the chosen year) and routine questions.
Segment D - Breakdown of Inflow and Outflow of Goods and/or Service Provisions by State
The information of this record is taken from the Company Register, the Tax Records, and routine questions, with movements grouped by State.
Segment E - ICMS Payable
The information of this record is generated from the calculation of ICMS payable based on the date of expiration and generation of payment form (ICMS: Regular / Rate Differential / Tax Replacement, Rate Complementation, All).
Segment J - TARE Information
The information of this record is generated from the routine questions.
Segment K - Specification of Other Credits
The information of this record is generated from the Calculation of ICMS, entered manually, and from routine questions.
For the information to be correctly generated, that is, according to the Legal Basis Code, the Table of Legal Basis Codes for Specification of Other Credits (available in the layout), the codes must be entered in the system as follows: XXX.YY, where: XXX - Code of entry of Other Credits - 006 YY – Code according to the Table of Legal Basis Code for Specification of Other Credits. To separate the configuration, use the period ( . ) |
Segment L - Specification of Deductions
The information of this record is generated from the Calculation of ICMS, entered manually, and from routine questions.
For the information to be correctly generated, that is, according to the Legal Basis Code, the Table of Legal Basis Codes for Specification of Other Credits (available in the Layout), the codes must be entered in the system as follows: XXX.YY, where: XXX - Code of the deduction entry – 012 YY – Code according to the Table of Legal Basis Code for Specification of Other Credits. To separate the configuration, use the period ( . ) |
Segment M - Outflows and/or Provisions and Inflows and/or Acquisitions of the Taxpayer Establishment by Source City (field 15)
The information of this record is generated from inflow and outflow entries of the tax records referring to the period selected in the questions.
To correctly generate the information, the IBGE city code must be duly informed in both the client and the supplier register. |
Segment N - List of Goods and/or Products purchased from other cities of Tocantins with ICMS Deferral (field 16 - Total of Invoices by State Registration)
The information of this record is generated from inflow entries of the tax records referring to products and services purchased within the state with ICMS deferral, in the period selected in the questions. Such information must be generated totalized by State Registration.
Segment O - List of Goods and/or Products purchased from other cities of Tocantins with ICMS Deferral (field 16 - Invoices by State Registration)
The information of this record is generated from inflow entries of the tax records referring to products and services purchased within the state with ICMS deferral, in the period selected in the questions. Such information must be generated totalized by State Registration.
The correct generation of Segments N and O requires that the entries are registered using a TIO set as Differed in the field Deferred ICMS. |
Segment P - Breakdown of Rate Differential by State (7.6.1)
The information of this record is generated from inflow entries of the tax records referring to products purchased from other states with rate differential. Such information must be generated detailed by State.
The correct generation of information requires that the entries are registered using a TIO set as Yes for the fields of Calculation of Rate Differential (F4_COMPL), Consumption Material (F4_CONSUMO) and ICMS Calculation (F4_ICM). |
Segment Q – Rate Complementation Specification by State (7.9.1)
Filling out this segment is only required of taxpayers who choose to pay the Simples Nacional.
The data found in this record are generated from entries in tax records referring to products acquired from other states with rate differential. Such data must be generated in detail by State.
For the System to correctly generate the data, entries must be made using a TIO configured with Yes to calculate the rate differential, Calculate ICMS and the MV_SIMPLES parameter as S. |
Segment R – Specification of Other Debits (5.2.1)
This segment must not be filled out in case the taxpayer chooses to pay the Simples Nacional.
The data found in this record are generated from the ICMS Calculation, which must be entered manually, and from routine questions.
For the System to correctly generate the data, concerning the Legal Basis Code, according to the Code Table of Legal Basis for Other Debit Specification available in the layout, the code entries in the System must be made as follows: XXX.YY, where: XXX - Code of Other Debit entries – 002 YY – Code according to the Code Table of Legal Basis for Other Debit Specification. To separate the configuration, use a period ( . ). |
Segment Z - Indicates the end of the statement
This record indicates the end of the statement. It is generated from the Company Register, the total of rows in the statement and routine questions.
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