DOCUMENTARY TAX 1 - What is written tax?

R-be the set of documents created and e stablished by the Executive, that every person liable to tax liability should be maintained, in order to support the operations and revenues derived from servic es provided or taken, even if these services are not taxed. 2 - What are the tax documents? R-The tax documents are: * Record Book of Tax Se rvices of Any Nature (LRISS) * Invoice Service Delivery: - Series A - Deed - Ser ies B - Avulsa - Series C * Invoice Invoice Services - Series D * Tickets Paymen t * Entrance, Entry, or Cartela Hop * Coupon Tax * Withholding Receipt (RF) * Mo nthly Statement of Services (DMS) * Authorization for Tax Printing Documents (AI DF). 3 - When the tax document can be considered as improper? R-The tax document can be considered as improper, when have any of the situations envisaged in the nine items of art. 3 of the Decree 14.118/03. 4 - What happens to the tax document disreputable? R-It will be viewed by survei llance through term written and detailed, making it even taxpayers subject to the arbitration of the basis for calculating the tax, if applicable, and possibly other penalties are applied. 5 - How shall the taxpayer in case of lost, stolen or theft of any tax document? R-The taxpayer must report the SEFAZ, through a process, accompanied by the ori ginal or authentic copy of the page of a major newspaper in the city with the pu blication of the occurrence and the certificate of communication or news crime o f fact to a police station specializing in period of up to 05 (five) days from t he date of the determination of the constant fact of said certificate. 6 - The printing, authentication, or use of documentary tax depends on prior aut horization from SEFAZ? R-Yes, without prior authorization from SEFAZ can not pri nt or use tax document. 7 - Where to find models of various tax documents? R-models approved by SEFAZ, a re related in Annexes I to VII of Decree 14.118/03. 8 - How long should I keep tax documents? R-The tax documents should be kept in good repair until the expiration decadencial or even prescribing the tax credit corresponding to that link. In both cases the deadline is quinquennial. Give it will decay, when the deadline for the Treasury constitutes the tax credit through the launch, breathe without her make the launch. In this case the deadline date will be the first day of the year following that in whic h it could have been released, or the date on which the decision becomes final t here are set aside for formal addiction, launching previously made. It will give the prescription, when the deadline for the Treasury to promote the collection action expires, unless it manifests itself. In this case the deadline date will be the date of the final establishment of credit, or the launch date regularly e ffected. 9 - Who should keep the LRISS and writing? R-Any company that taxable services p rovided by ISS will keep the book at each facility that accounts for revenue, ei ther parent, subsidiary, branch, agency, section or office. 10 - Who is exempt from the mandatory use of LRISS? R-are exempt from the mandat ory use: * the self-employed * society of professionals subject to the payment o f the ISS by fixed rate * the financial institution and member of the company's distribution system and securities authorized to operate by Central * the provid er of service management credit card, for it only for this service * the manager

of the consortium in relation solely to this service * the service provider of transportation, considering exclusively the urban passenger transport, * the ser vice provider subject to arrangements for estimating the basis for calculating t he tax, * the service provider thanks to the Monthly Statement Services (DMS), or who has voluntarily opted for DMS * contact the office and th e establishment which has proven to account for revenue. * The service provider of preschool education, elementary, middle and higher as new wording of art. 13 of Decree No. 14.118/2003 given by Decree No. 14.966/2004. 11 - When there is change of name, address, or activity, the deed may be continu ed in the same book? R-Yes, provided they kept the same CGA and duly communicate d to SEFAZ. 12 - When it comes to merger, acquisition, transformation, division or acquisiti on,€the holder may continue to use the book? R-Yes, once authorized by SEFAZ. The a uthorization will be sought through a request with a photocopy of the change of Incorporation or the Bylaws, duly registered with the competent body, within 30 (thirty) days from the date of filing. When the 13-taxable person owning more than one establishment, and should procee d with writing tax? R-You should maintain separate bookkeeping tax for each indi vidual facility. 14 - How to be printed and sent to Invoice? R-The invoice is printed on bead manual filling, or playing loose or solid form, order fulfillment process by mec hanized or computerized. And it will be issued at least 03 (three), with the fol lowing allocation: * 1st through to the policyholder services (client) * 2nd cop y for record book * 3 rd copy to file the taxpayer, available to the municipal s upervision. 15 - What is the validity of the Invoice and limits for your checkbook and numbe ring? The R-Invoice will be valid for 24 (twenty four) months from the date of d ispatch of AIDF. When it is combined invoice, this will follow the expiration da te established by the State. The booklet tax should be made with the maximum fif ty (50) games, and the invoice numbers will 000001-1000000, restarting whenever reaching the maximum number, indicating the number followed by the numerical seq uence for each restart. 16 - In case of address change and / or the corporate taxpayer may continue to u se the Receipts previously made? R-Yes, provided they are within the validity pe riod, and by stamp with the new corporate name or address, if properly notified SEFAZ. 17-Who Can Get Invoice Avulsa? RO service provider that has no registration in t he General Activities of the Municipality, which is not obligated to issue Invoi ce, one whose service has any character, or even what is recorded in the General Register of Activities and justify the need the satisfaction of the Administration. The Invoice will be provided by Avulsa SEFAZ upon request and after proof of payment of the ISS due. ISS incident on the con stant service of Invoice Avulsa be paid in advance. 18 - Who is exempted from the requirement of issuance of invoice? R-are exempt f rom the obligation of the issuance of Invoice: * the self-employed * society of professionals subject to the payment of the ISS by fixed rate * the financial in stitution and member of the company's distribution system and securities authori zed to by the Central Bank, * the service provider management credit card, for i t only for this service * the manager of the consortium in relation solely to th

is service * the service provider of transportation, referring exclusively to ur ban passenger transport, * the service provider subject to arrangements for esti mating the basis for calculating the ISS, * contact the office and the establish ment which has proven to account for their own income * the service provider of public entertainment that use entrance, entrance card, skip or similar * facilit ies for preschool, elementary, middle and upper * carnival, where they adopt the use of Tickets Payout or otherwise control authorized special scheme, establish ments * school sports, where they adopt the use of Tickets Payout or other form of control through special arrangements authorized * establishments of non-curri cular courses, where they adopt the use of meat or other form of payment authori zed by the control scheme. 19 - Who can issue Tickets Payment in lieu of Invoice? R-Subject to the approval of SEFAZ, Tickets may be issued in lieu of payment of Invoice by service provid ers of the following activities, when provided to an individual: * preschool, el ementary, middle and upper * fun public carnival * education, sports, * non-curr icular courses. 20 - The Tax coupon can be issued to replace the Invoice? R-Yes, on request, be allowed to issue tax for equipment Issuer Coupon Coupon Tax (ECF ) in replacement of Invoice Delivery Service. 21-What is AIDF? R-is the document issued by SEFAZ through which authorizes the taxpayer to fabricate tax documents (Authorization Document Printing tax). After 22-emitted,€how long the AIDF will be the disposition of the applicant? RA AI DF will be the disposition of the applicant within 30 (thirty) days, after which will be canceled and incinerated, after notification by public notice published in the Official Gazette of the Municipality. 23-What is the validity of invoice s prepared, including those under the Special Regime, as well as AIDF dispatched until 08/05/2002? R-Have valid until 12/31/2003 and is considered inapt and may not be used therea fter. Case regardless of whether it Invoice together with state, should be noted the expiration date established by it. http://www.sefaz.salvador.ba.gov.br/sistema/chat/FAQ/documentario_fiscal.asp

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