DESIF

The program comprises four modules, and the delivery of each module is an accessory obligation composed of accounting and tax information necessary for the calculation of the Tax on Services of Any Nature - ISS by the Tax Administration.

Each module of the DES-IF program constitutes a distinct statement and must observe the following rules:

Module 1 - Accounting Statement: must be presented semiannually and contain the identification of the statement, the identification of the dependency, the monthly analytical trial balance and the statement of the items of accounting entries;

Module 2 - Monthly ISS Calculation: must be presented monthly and contain the identification of the declaration, the identification of the dependency, the demonstration of the calculation of the taxable income and the monthly ISS due by accounting sub-title, and the demonstration of the monthly ISS to collect;

Module 3 - Information Common to Municipalities: must be presented annually and whenever it changes, and must contain the identification of the declaration, the General Chart of Accounts - PGCC, the institution's service fee table, and the table identifying other products and services;

Module 4 - Statement of Accounting Entry Items: must be presented whenever requested by the Tax Administration and must contain the statement of accounting entry items.