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States: Tocantins

ICMS in Tocantins: obligations, deadlines and calendar for companies that run tax on SAP

If you calculate ICMS in Tocantins, you need the deadline of each obligation, the rule that sets it, and what changes when the date falls on a non-business day. Each deadline comes with the literal text of the act, the source address and the rule it comes from.

Where the act does not support a deadline, check with SEFAZ before you set it up. The tax decision is the client's. DFSpro documents the behavior and proves how SAP runs it.

Talk about ICMS in Tocantins See the obligations
Versão em português
In short

Three numbers to get started

The values below come from the state's official text, with data updated on 23/10/2026. The next calculated due date for the state is 28/10/2026.

RICMS/TO

Rule that sets the general internal ICMS rate in Tocantins.

Day 9 of the following month (Portaria valid for 2026)

Payment deadline for ICMS calculated under the normal regime.

6 obligations

ICMS, EFD, GIA or equivalent, DeSTDA, DIFAL and ICMS-ST, each with its rule and source address.

Index

Start with what matters to your role

01Tax and tax law

Deadline, rule and official text of each obligation.

Go to section

02IT and SAP

What to set up and how to keep the proof.

Go to section

03Accounting

Calculated due dates for the coming months.

Go to section

04Audit

Acts cited, in date order.

Go to section
Direct links
Direct links:Before you set upAll states
Obligations

The six ICMS obligations in Tocantins, with rule and text

ICMS, EFD, GIA or equivalent, DeSTDA, DIFAL and ICMS-ST: the deadline, rule and non-business-day treatment of each, with the text of the act that supports it and the official source.

ObligationDeadlineRuleNon-business day
ICMS (payment)Day 9 of the following month (Portaria valid for 2026)Portaria SEFAZ 61/2026, art. 1º (valid for 2026)See the act
EFD ICMS/IPI9th business day of the following monthPortaria SEFAZ 1.415/2009, art. 2ºDoes not apply
GIA or equivalentGIAM: day 9 of the following monthGIAM service page of SEFAZ-TOMoves to the previous business day
DeSTDADay 28 of the following month, or the next business dayAjuste SINIEF 12/2015Moves to the next business day
DIFALSee art. 516 of the RICMS/TOArt. 516 of the RICMS/TO, cited by the official DIFAL pageSee the act
ICMS-STDay 9 of the month after the withholding (substitute from another state)RICMS/TO art. 64, § 1º, II (via the official page) and Portaria SEFAZ 61/2026See the act

Each obligation in detail

ICMS (payment)

Deadline
Day 9 of the following month (Portaria valid for 2026).
Who must comply
ICMS taxpayers (normal regime); rules by segment/CNAE where indicated.
Rule
Portaria SEFAZ 61/2026, art. 1 (valid for 2026), art. 1, I and II.
Deadline detail
ICMS 2026: due by day 09 of the month after the calculation month, for commercial, industrial, service, producer and extractor establishments and other taxpayers that keep books and issue tax documents, including tax substitutes. The Portaria is annual (valid for tax year 2026); specific provisions to the contrary prevail.
Text of the act“O pagamento do ICMS no exercício fiscal de 2026 será efetuado até o dia 09 (nove) do mês subsequente ao da apuração” and also: “Excluem-se dos prazos de que trata o caput deste artigo as hipóteses para as quais haja previsão específica em contrário”

Open the official act

EFD ICMS/IPI

Deadline
9th business day of the following month.
Who must comply
Taxpayers required to file EFD in the state (Ajuste SINIEF 02/2009 and state law).
Rule
Portaria SEFAZ 1.415/2009, art. 2.
Non-business day
Does not apply.
Deadline detail
EFD: due by the 9th business day of the month after the ICMS calculation month.
Related acts
Portaria SEFAZ 707/2013 (06/08/2013); Portaria SEFAZ 250/2015 (03/03/2015); Portaria SEFAZ 208/2016 (10/03/2016); Portaria SEFAZ 915/2016 (18/10/2016); Portaria SEFAZ 917/2016 (18/10/2016) and 13 other acts.
Text of the act“O arquivo digital da EFD deve ser enviado até o nono dia útil do mês subsequente ao mês da apuração do ICMS.”

Before you set up: The 9th business day deadline is in Portaria SEFAZ 1.415/2009, amended in 2013 with no change to the article that sets the deadline. Confirm with SEFAZ-TO whether a later act changed this deadline before you set up.

Open the official act

GIA or equivalent

Deadline
GIAM: day 9 of the following month.
Who must comply
According to the state rule (varies by regime and by tax substitute).
Rule
GIAM service page of SEFAZ-TO.
Non-business day
Moves to the previous business day.
Deadline detail
GIAM: due by day 9 of the month after the reference period.
Text of the act“Até o dia 09 (nove) do mês subseqüente ao período de referência declarado.”

Before you set up: The GIAM service page gives day 9 and says the deadline does not move on a non-business day, so filing moves earlier. The source portarias are in the other obligations section.

Open the official act

DeSTDA

Deadline
Day 28 of the following month, or the next business day.
Who must comply
Simples Nacional taxpayers, except MEI (third clause of Ajuste SINIEF 12/2015); the state may waive or postpone it.
Rule
Ajuste SINIEF 12/2015, eleventh clause.
Non-business day
Moves to the next business day.
Deadline detail
Due by day 28 of the month after the end of the calculation period or, where applicable, by the next business day (deadline from Ajuste SINIEF 12/2015).
Text of the act“O arquivo digital da DeSTDA deverá ser enviado até o dia 28 (vinte e oito) do mês subsequente ao encerramento do período de apuração” and also: “ou quando for o caso, até o primeiro dia útil imediatamente seguinte”

Before you set up: The deadline comes from Ajuste SINIEF 12/2015. Waivers and state-level rules must be confirmed with SEFAZ-TO.

Open the official act

DIFAL

Deadline
See art. 516 of RICMS/TO.
Who must comply
According to Convênio ICMS 236/2021 and state law.
Rule
Art. 516 of RICMS/TO, cited by the official DIFAL page.

Before you set up: The official DIFAL page refers to art. 516 of the RICMS/TO. The payment day must be read in that article.

Open the official act

ICMS-ST

Deadline
Day 9 of the month after the withholding (substitute from another state).
Who must comply
Tax substitutes (Convênio ICMS 142/2018 and state law).
Rule
RICMS/TO art. 64, § 1, II (via the official page) and Portaria SEFAZ 61/2026, art. 64, § 1, II (RICMS text read only from the official page; full RICMS not available).
Deadline detail
ICMS-ST withheld by a taxpayer from another state (agreements and protocols): due by the ninth day of the month after the withholding (RICMS/TO, art. 64, § 1, II). Taxpayer in the state with a TARE agreement: as set by the Tax Calendar, which for 2026 sets day 09 of the following month for tax substitutes (Portaria SEFAZ 61/2026), with day 20 for a beneficiary of Lei 1.790/2007.
Text of the act“recolhido até o nono dia do mês subsequente ao em que foi efetuada a retenção” and also: “recolhe o imposto devido por substituição tributária até o dia 20 (vinte) do mês subsequente ao da apuração”

Open the official act

Rate and SAP

The rate the rule publishes and what SAP must keep

For Tocantins, confirm the general internal rate in the current RICMS/TO before it goes into the setup. No number is given without the regulation text that supports it.

A rate shown on a third-party page is a clue, not proof. In SAP, the percentage goes in only after you read the article.

In SAP, the rate and the deadline become setup parameters. DFSpro recommends recording, next to each parameter, the rule, the article and the date of the last review, so that a rule change shows up in the master data. The tax position remains the client's.

Calendar

Next due dates, calculated

Dates calculated by rule from the rules listed. They are not official deadlines: confirm in the SEFAZ act before you rely on a date.

When the date falls on a non-business day, DeSTDA moves to the next business day; GIA or equivalent moves to the previous business day; EFD ICMS/IPI has no non-business-day rule; for ICMS (payment), DIFAL and ICMS-ST the act listed has no such rule, and the text of the act applies.

How each date is calculated

  • DeSTDA (Ajuste SINIEF 12/2015): Due by day 28 of the month after the end of the calculation period or, where applicable, by the next business day (deadline from Ajuste SINIEF 12/2015; no state rule of Tocantins on DeSTDA was found).
  • GIA or equivalent obligation: GIAM: due by day 9 of the month after the reference period.
  • EFD ICMS/IPI (filing): EFD: due by the 9th business day of the month after the ICMS calculation month.
ObligationPeriodCalculated due date
DeSTDA (Ajuste SINIEF 12/2015)2026-0928/10/2026
GIA or equivalent obligation2026-1009/11/2026
EFD ICMS/IPI (filing)2026-1013/11/2026
DeSTDA (Ajuste SINIEF 12/2015)2026-1030/11/2026
GIA or equivalent obligation2026-1109/12/2026
EFD ICMS/IPI (filing)2026-1111/12/2026
DeSTDA (Ajuste SINIEF 12/2015)2026-1128/12/2026
EFD ICMS/IPI (filing)2026-1214/01/2027
DeSTDA (Ajuste SINIEF 12/2015)2026-1228/01/2027
EFD ICMS/IPI (filing)2027-0115/02/2027
DeSTDA (Ajuste SINIEF 12/2015)2027-0101/03/2027
GIA or equivalent obligation2027-0209/03/2027

The full calendar, with the 27 states and the federal obligations, is in the tax calendar.

National base and tax authority guidance

National rules, guidance and contact

State rules rest on national CONFAZ rules and, in some cases, on guidance from the state tax office itself. Guidance helps you read the rules, but it is not a rule.

Ajuste SINIEF 2/2009

03/04/2009. National CONFAZ rule that creates the EFD. The Tocantins portarias set deadlines, tables and registration inside it.

Text of the act: “Fica instituída a Escrituração Fiscal Digital - EFD, para uso pelos contribuintes do Imposto sobre Operações”

Open the source

Guidance Manual for ICMS Calculation in the EFD (SEFAZ-TO, May 2012)

SEFAZ-TO guide on how to fill in the calculation records. It is not a rule, but it repeats the 9th-business-day deadline.

Text: “O arquivo digital da EFD deve ser enviado até o nono dia útil do mês subsequente ao mês da apuração do ICMS”

Open the source

Annual DIF (Tax Information Document)

Duration: Until 28 February of the year after the declared tax year.

Rule: RICMS/TO arts. 220 to 232 (Decreto 2.912/2006) and Portaria SEFAZ 1.142/2020, as shown on the service page.

Text: “O prazo de entrega é até o dia 28 de fevereiro do ano subsequente ao Exercício a ser declarado.”

Open the source

GIAM (monthly ICMS return)

Duration: Until day 9 of the following month; the deadline does not change on a non-business day.

Rule: Portarias SEFAZ 2.194/2008 and 1.392/2019, as shown on the service page.

Text: “O prazo não muda. Você envia até o dia nove do mês.”

Open the source

Where to ask the tax authority

Unit: Economic and Tax Information Management (GIEF), as shown on the DIF and GIAM service pages.

EFD email: efd@sefaz.to.gov.br.

Services email: cde@sefaz.to.gov.br.

Phone: (63) 3027-2218.

Acts cited

Rules that support these obligations

Acts that set deadlines and rules in Tocantins, from oldest to newest, with a plain-language summary and the text of the act.

Acts from 2008 to 2010

ActDateWhat it saysStatusSource
Portaria SEFAZ 2196/200822/12/2008

First EFD portaria in Tocantins: since 1/1/2009 it requires the taxpayers listed in Protocolo ICMS 77/2008 to file.

Text of the act: “São obrigados ao uso da EFD, a partir de 1o de janeiro de 2009, os contribuintes do ICMS relacionados no Anexo XXV”

-Open the act
Portaria SEFAZ 1415/200906/10/2009

Sets the EFD filing deadline: the 9th business day of the month after the calculation month.

Text of the act: “O arquivo digital da EFD deve ser enviado até o nono dia útil do mês subsequente ao mês da apuração do ICMS.”

Changed by a later actOpen the act
Portaria SEFAZ 1806/200910/12/2009

Registers the companies on the Annex I list to use the EFD from 1/1/2010 and includes the registration form (Annex II).

Text of the act: “Ficam credenciadas de ofício, as empresas relacionadas no Anexo I a esta Portaria, a utilizar a Escrituração Fiscal Digital”

-Open the act
Portaria SEFAZ 54/201020/01/2010

One-time deadline for 2010: files for January to March could be filed together with the April files, for the Annex I companies of Portaria 1.806/2009.

Text of the act: “referentes ao período de janeiro a março de 2010 podem ser entregues juntamente com os arquivos de abril de 2010”

Effect endedOpen the act
Portaria SEFAZ 423/201008/04/2010

Extends the one-time deadline for 2010: files for January to November 2010 until 31/12/2010, for the Annex I companies of Portaria 1.806/2009.

Text of the act: “referentes ao período de janeiro a novembro de 2010, até o dia 31 de dezembro de 2010”

Effect endedOpen the act
Portaria SEFAZ 884/201023/06/2010

Creates the two Tocantins code tables for ICMS calculation in the EFD: adjustments (5.1.1) and additional information (5.2).

Text of the act: “São instituídas as tabelas previstas no item 5 do Manual de Orientação do Leiaute da Escrituração Fiscal Digital (EFD)”

Changed by a later actOpen the act

Acts from 2010 to 2011

ActDateWhat it saysStatusSource
Portaria SEFAZ 1518/201016/11/2010

General rule on who must file the EFD in Tocantins: all ICMS taxpayers except those in Simples Nacional, from 1/1/2011. It sets the file profile (A or B).

Text of the act: “a partir de 1o de janeiro de 2011, todos os contribuintes do ICMS”

Changed by a later actOpen the act
Portaria SEFAZ 1560/201023/11/2010

First revision of the tables: it adds a field for the end of validity of a code and marks 12 codes as generic, valid only when there is no specific code.

Text of the act: “Os códigos TO001000; TO101000; TO012000; TO112000; TO023000; TO123000; TO034000; TO134000; TO045000, TO145000, TO056000 e TO156000”

Partly replacedOpen the act
Portaria SEFAZ 213/201110/03/2011

Another extension of the one-time deadline for filing the EFD files.

-Open the act
Portaria SEFAZ 769/201113/07/2011

Extends to 15/8/2011 the filing of the January to December 2010 files of the Annex I companies of Portaria 1.806/2009.

Text of the act: “referentes ao período de janeiro a dezembro de 2010, até o dia 15 de agosto de 2011”

Effect endedOpen the act
Portaria SEFAZ 822/201120/07/2011

One-time deadlines for 2011 for the companies required by Portaria 1.518/2010 (30/9, 30/10 and 30/12/2011), and it revokes Portaria 095/2011.

Text of the act: “até 30 de setembro de 2011”

Effect endedOpen the act
Portaria SEFAZ 1514/201122/12/2011

A company that already had to file the EFD and moves to Simples Nacional must keep filing blocks 0, C, D, E, H and 1 (C and D with inputs only; block E with own ICMS at zero).

Text of the act: “continuarão na obrigatoriedade da entrega dos arquivos referente à EFD”

-Open the act

Acts from 2013 to 2016

ActDateWhat it saysStatusSource
Portaria SEFAZ 005/201312/01/2013

Waives record 1400 of the EFD, except for a list of activities (CNAE) where it stays mandatory.

Text of the act: “Ficam desobrigados do preenchimento do registro 1400 da Escrituração Fiscal Digital”

-Open the act
Portaria SEFAZ 707/201306/08/2013

Allows the EFD to be corrected after the deadline, on request to the Regional Delegate, when a factual error is proven. The request goes through checks, such as the company not being under audit (art. 2-A, § 2).

Text of the act: “A EFD pode ser retificada após o prazo”

-Open the act
Portaria SEFAZ 250/201503/03/2015

New version of the two code tables (republished to fix errors).

Text of the act: “passam a vigorar na conformidade dos Anexos I e II a esta Portaria”

Partly replacedOpen the act
Portaria SEFAZ 208/201610/03/2016

New version of the two code tables, effective from 1/1/2016 (republished to fix errors).

Text of the act: “Esta Portaria entra em vigor na data de sua publicação, produzindo efeitos a partir de 1º de janeiro de 2016.”

Partly replacedOpen the act
Portaria SEFAZ 915/201618/10/2016

Lets taxpayers that did not file the EFD for 2011 to 2015 in specific cases (for example, a switch between Simples and the normal regime) submit their books through another electronic system instead of the EFD.

Text of the act: “ao período de referência de janeiro de 2011 a dezembro de 2015”

-Open the act
Portaria SEFAZ 917/201618/10/2016

Latest version of the code tables listed on the official page, effective from 1/1/2017.

Text of the act: “produzindo efeitos a partir de 1º de janeiro de 2017”

Last one listed by SEFAZOpen the act
Before you set up

What to confirm in the act before you set up SAP

Points to watch

  • EFD ICMS/IPI: The 9th business day deadline is in Portaria SEFAZ 1.415/2009, amended in 2013 with no change to the article that sets the deadline. Confirm with SEFAZ-TO whether a later act changed this deadline before you set up.
  • GIA or equivalent: The GIAM service page gives day 9 and says the deadline does not move on a non-business day, so filing moves earlier. The source portarias are in the other obligations section.
  • DeSTDA: The deadline comes from Ajuste SINIEF 12/2015. Waivers and state-level rules must be confirmed with SEFAZ-TO.
  • DIFAL: The official DIFAL page refers to art. 516 of the RICMS/TO. The payment day must be read in that article.
  • Specific rates and the poverty-fighting fund: sit in separate provisions of the regulation and must be read one by one.
  • State tax benefits and incentives: depend on a specific act. For the general topic, see state tax benefits and incentives in SAP.
  • General internal rate: confirm the percentage in the current RICMS/TO.

How to confirm it yourself

Open the address shown on the obligation card, find the article cited and compare it with the text. If the rule changed later, the state's most recent text applies.

When you get a new date, update the parameter in SAP together with its source rule, so the proof stays complete.

Other states

Browse the map

Rondônia, São Paulo and Tocantins have their own page on ICMS, deadlines and rules. The full list is in all states.

ROACAMRRPAAPTOMAPICERNPBPEALSEBAMGESRJSPPRSCRSMSMTGODF
  • State with its own page
  • State without its own page
  • Selected
See all 27 states as a list
All 27 states, the status of each and where it leads
StateStatusDetail
Rondônia (RO)Rondôniasee details ICMS, obligations and calendar
Acre (AC)no page of its own
Amazonas (AM)no page of its own
Roraima (RR)no page of its own
Pará (PA)no page of its own
Amapá (AP)no page of its own
Tocantins (TO)Tocantinssee details ICMS, obligations and calendar
Maranhão (MA)no page of its own
Piauí (PI)no page of its own
Ceará (CE)no page of its own
Rio Grande do Norte (RN)no page of its own
Paraíba (PB)no page of its own
Pernambuco (PE)no page of its own
Alagoas (AL)no page of its own
Sergipe (SE)no page of its own
Bahia (BA)no page of its own
Minas Gerais (MG)no page of its own
Espírito Santo (ES)no page of its own
Rio de Janeiro (RJ)no page of its own
São Paulo (SP)São Paulosee details ICMS, obligations and calendar
Paraná (PR)no page of its own
Santa Catarina (SC)no page of its own
Rio Grande do Sul (RS)no page of its own
Mato Grosso do Sul (MS)no page of its own
Mato Grosso (MT)no page of its own
Goiás (GO)no page of its own
Distrito Federal (DF)no page of its own
Frequently asked questions

Questions about ICMS in Tocantins

01What is the ICMS payment deadline in Tocantins?+

Day 9 of the following month (Portaria valid for 2026) (Portaria SEFAZ 61/2026, art. 1 (valid for 2026)).

02What is the EFD ICMS/IPI deadline in Tocantins?+

9th business day of the following month (Portaria SEFAZ 1.415/2009, art. 2).

03What is the general internal ICMS rate in Tocantins?+

Confirm the percentage in the current RICMS/TO. No number is given without the regulation text that supports it.

04Is there a GIA or equivalent obligation in Tocantins?+

GIAM: day 9 of the following month (GIAM service page of SEFAZ-TO).

05How does DeSTDA work in Tocantins?+

Day 28 of the following month, or the next business day (Ajuste SINIEF 12/2015).

06What is the DIFAL deadline in Tocantins?+

See art. 516 of RICMS/TO (art. 516 of RICMS/TO, cited by the official DIFAL page). Confirm the text of the act before you set it up.

07What is the ICMS-ST deadline in Tocantins?+

Day 9 of the month after the withholding (substitute from another state) (RICMS/TO art. 64, § 1, II (via the official page) and Portaria SEFAZ 61/2026).

08Does the deadline change when it falls on a non-business day?+

It depends on each obligation and the act that sets it. The obligations table shows, for each one, whether the deadline moves later, moves earlier or does not apply. If nothing is shown, check the SEFAZ act.

09Where do the calendar dates come from?+

They are calculated by rule from the rules listed. They are not official deadlines and do not replace the SEFAZ act. The last column of each line shows the rule used.

10What is the text of the act next to each deadline for?+

Each deadline carries a literal quote of up to 25 words from the act, with the source address, so you can read the text without relying on a summary.

11Does this page give tax advice?+

No. The tax decision always belongs to the client. DFSpro documents what the rule says and how the behavior can be configured and proved in SAP.

12How should SAP keep the proof of each deadline?+

Each parameter you set up should point to the source rule, the article, the date of the last review of the parameter and the owner. That way, when the rule changes, the difference shows up in the record and not only at the tax close.

13Which acts support the obligations in Tocantins?+

The acts section lists 18 acts in date order, each with its summary, the literal text where available, its status and the source address.

14How do I follow a rule change?+

Compare the text of the act with the parameter stored in SAP. If there is a new act, record the rule, the article and the date of the revised parameter before the next tax close.

Next steps

Take the right deadline into SAP

The SAP Tax Diagnostic shows where the deadlines and rates for Tocantins are set up today and whether each one has a source rule recorded.

Request a diagnostic See ICMS-ST and DIFAL in SAP