GIA - RS (MATA950 - SIGAFIN)

This routine enables the pre-formatted generation file for importing GIA - ICMS Information and Calculation Form, of the State of Rio Grande do Sul.

The program is uniquely referred to information on Tax Records, National Tax Payment Form and Taxpayer Data environment.

Types of Records Created

Chart A - Summary of operations and service provisions of the reference month

The information included in this record is taken from the Company Register, the Tax Records and the ICMS Calculation files (*.IC* - MATA953).

Chart B - ICMS Calculation

The information included in this record is taken from the Tax Records, the ICMS Calculation file (*.IC* - MATA953) and the ICMS/ST Calculation file (*.ST* - MATA953).

Chart C - Economic Information

The information included in this record is taken from the Tax Records, the ICMS Calculation file (*.IC* - MATA953), the ICMS/ST Calculation (*.ST* - MATA953) and the routine questions:

• Invoicing
• Number of Employees;
• of Payroll;
• KWH Consumption

Chart E – Stock Position

The information found in this record are from Stock, of files SB9 - Starting Balances from the date entered in the question of routine:

• Inventory

XDC - Taxpayer Record

Record generated from taxpayer information in the Company Register.

Annex I - Breakdown of inflows

Record generated from the Tax Records calculation.

Annex II - Breakdown of Credits received by transfer

Record generated from the Tax Records calculation, with CFOP 000.

Annex III – Deemed Credit - Specification

Record generated from the calculation of Tax Records by filling out of the Gia Cred. Code and Deemed Credit Perc. fields handled by the TIO register. Another process with the same purpose is to manually enter the tax invoice at the end of the period with the RS10009269 or RS10009314 entry codes. The entries must be configured in TIO with fields L.Fisc. ICMS = Zero and Aggregate Value = No and the value of the item is the value of the deemed credit. The second configuration dows not exempt you from filling out the Gia Cred. Code field.

Annex IV - Credit as compensation for undue payments

Record generated from the National Tax Payment Form and the ICMS Calculation form (*.IC* , *.ST*).

Annex V - Breakdown of outflows

Record generated from the Tax Records calculation.

Annex V.a - Exempt or tax-free outflows - Details

Record generated from the Tax Records calculation.

Annex V.b - Other outflows - Details

Record generated from the Tax Records calculation.

Annex VI - Breakdown of transferred credit

Record generated from the Tax Records calculation, with CFOP 999.

Annex VII - Summary of operations with Tax Replacement

This record is generated from the ICMS/ST Calculation (*.ST*).

Annex VII.a - Breakdown of inflow operations with Tax Replacement

Record generated from the Tax Records calculation.

Annex VII.b - Breakdown of outflow operations with Tax Replacement

Record generated from the Tax Records calculation.

Annex VIII - ICMS payments in the reference month

Record generated from the National Tax Payment Form file calculation.

Annex X - Breakdown of ICMS payable

Record generated from the National Tax Payment Form file calculation.

Annex XIV - Other credits - Details

Record generated from the ICMS Calculation.

According to the GIA-RS validator, the codes used for Other Credits are:

• 1 - Ant. of tax for when the goods enter the RGS. BOOK I, ART. 31.
• 2 – Return of goods received for consumption.
• 3 – Inflows in return of goods or goods sent to unregistered taxpayers as samples.
• 99 - Others.

For the codes to be correctly sent in the file, the codes must be found in the description entered in the ICMS Calculation, as follows:

• If the code is 1, the information 001 must be found in the description, thus being generated in the file with code 1.
• If the code is 2, the information 002 must be found in the description, thus being generated in the file with code 2.
• If the code is 3, the information 003 must be found in the description, thus being generated in the file with code 3.
• If any other information not having the aforementioned codes is found in the description, the record is sent as 099.

Annex XIV – Other Debits – Details

Record generated from the ICMS Calculation.

According to the GIA-RS validator, the codes used for Other Debits are:

• 1 – Rate Differential – Merc. or Prest of Rest. of Serv. Rec. of Ouf, not attached to Oper. Subs.ART.16.
• 2 – Credit Reversals. ART 34, VOLUME I.
• 3 – Tax Advance for moment of Entry in the territory of this state. VOLUME I, ART. 46, §
• 4 - ICMS Rel. to Subsequent Op. with the goods Est. Est. Wholesale and Retail at the Moment of Entry. ST. Reg. Nr.

To correctly send the codes in the file, they must be found in the description entered in the ICMS Calculation, as follows:

• If the code is 1, the information 001 must be found in the description, thus being generated in the file with code 1.
• If the code is 2, the information 002 must be found in the description, thus being generated in the file with code 2.
• If the code is 3, the information 003 must be found in the description, thus being generated in the file with code 3.
• If any other information not having the aforementioned codes is found in the description, the record is sent as 099.

Annex XV - Other debits - Details

Record generated from the ICMS Calculation.

• Generating GIA - RS (MATA950 - SIGAFIN)
• Additional Information - GIA RS (MATA950 - SIGAFIN)
• Parameters - GIA RS (MATA950 - SIGAFIN)
• Tables - GIA RS (MATA950 - SIGAFIN)