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Event table for entries in ICMS Calculation
1. For the record Movement of Other Debits, the following sub-item codes may be used:
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Event sequential number
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Description
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00081
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Incorrect ICMS highlight in tax document.
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00082
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Corresponds to the final term of the operation with suspension or when condition authorizing said operation is not configured (by remitter).
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00083
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Credit reversal in the reimbursement of leased asset.
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00085
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Corresponds to deferred or suspended tax required as a consequence of the outflow, in an inflow of a good with tax deferral or suspension with to right to equivalent credit.
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00086
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Operations with scraps, ingots non-ferrous metal, chips and leather by the manufacturer in relation to the good entered for industrialization.
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00087
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Inflow of imported goods (jointly entry in other debts and deductions).
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00090
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Entry of tax due by taxpayer that calculates value of tax due based on gross revenue of the salt industry activity for meal.
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00091
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Entry of tax due by taxpayer that calculates value of tax due based on gross revenue of the supply activity for meal.
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00092
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Entry of tax due by taxpayer that calculates value of tax due based on gross revenue of waterway transportation in the State.
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00093
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Compensations, usages and transferences of accrued credit balances.
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00094
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Others
2. For the record Movement of Credit Reversals, the following sub-item codes may be used:
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Event sequential number
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Description
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00095
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Complementary return of taxed outflow presenting value returned calculated in CIAP, higher than tax mentioned in the Invoice for assets entered from 11/1/96 to 1/31/99.
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00096
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Credit return of fixed asset per outflows exempt or non-taxed and per outflow for assets entered in the period between 11/1/96 to 7/31/00.
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00097
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Credit Return per integration in fixed assets for goods acquired for industrialization or commercialization
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00098
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Credit transference of fixed asset among establishments of the same company in the State (by sender) for assets whose entry occurred from 01/11/96 to 31/01/99.
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00099
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Return of credited tax whenever goods comprising meal basket are object of exempt outflow.
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00100
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Credit reversal associated to internal operations and import of input, materials and equipment destined to construction and navy repair industries.
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00101
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Goods sold for a price lower than the acquisition price.
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00102
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Service or good entered in the establishment, if integrated or consumed in the industrialization, when outflow of resultant product is exempt or not taxed.
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00103
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Service or goods entered in the establishment, if outflow object or service provision exempt or not taxed.
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00104
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Service or good entered in the establishment that has reduction in calculation base in the operation or subsequent provision.
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00105
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Service or goods entered in the establishment that may perish, deteriorate or go astray.
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00106
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Service or good entered in the establishment that may be used for other purposes beyond that from the establishment.
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00107
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Return of credit balance of taxpayers in the system of Resolution 4055/00 (supply of meal).
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00108
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Undue credit per disreputable document (jointly entry in credit and deduction reversal).
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00109
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Reversal of withheld tax reimbursement paid per Tax Substitution, corresponding to the generating factor that does not take place after a contrary unappealable decision.
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00111
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Reversal of creditor balance of taxpayers classified in ICMS calculation regime, based on gross revenue (supply, meal, industry, salt and waterway transport).
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00112
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Others
3. For the record Movement of Other Credits, the following sub-item codes may be used:
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Event sequential number
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Description
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00113
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Credit of fixed asset and different fixed asset rate for assets entered from 2/1/99 to 7/31/00.
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00114
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Credit of fixed asset and different fixed asset rate for assets entered as of 08/01/00.
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00115
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Credit transference of fixed asset among establishments of the same company in the State (by addressee) for assets whose entry occurred from 11/1/96 to 1/31/99.
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00119
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ICMS Incorrect Highlight in fiscal document.
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00120
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ICMS credit from the execution of projects from the program Luz do Campo for concessionaires.
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00121
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Tax credit of the value of copyright paid to authors, national artists or companies.
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00122
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Credit under operation prior to metals, precious and semi-precious stones export.
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00123
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Deemed credit to establishments of transportation service.
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00124
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ICMS deemed credit corresponding to 13% (thirteen per cent) of the value of the operation, in internal outflows carried out by the manufacturer of ceramic products for construction.
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00125
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ICMS Presumed credit, related to the execution of cultural project.
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00126
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Presumed credit of milk acquired in the State of Rio De Janeiro, straight from the producer or through dairy refinery legally settled in the State.
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00127
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Presumed credit of milk acquired in the State of Rio de Janeiro, straight from the producer or through dairy refinery legally settled in the State to be used in the Saúde Animal (Animal Health) program.
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00128
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Presumed credit for taxpayers with CAE (Code of Economic Activity) of extraction of non-metals, not bullion, works in marble and other rocks and rocks instruments used in construction.
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00129
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Presumed credit of air transport service for internal operation.
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00130
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Corresponds to the final term of the operation with suspension or when condition authorizing said operation is not configured (by remitter).
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00131
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Monetary adjustment of payment higher than value of tax due.
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00132
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Payment higher than value of tax due.
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00133
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Operations or installments under deferral system due to decision taken in the process.
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00134
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Freight credit paid by the ICMS taxpayer sender, when provided by transport company headquartered out of the state and not registered in the CADERJ or self-employed worker.
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00135
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Operations with scraps, ingots non-ferrous metal, chips and leather by the manufacturer in relation to the good entered for industrialization.
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00136
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Operation with scraps, fragment, retail or residual of materials, ingots non-ferrous metal, chips and leather, skin, tallow, bones, horn and scalp in the exit of the state by the sender.
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00137
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Operation with scraps, ingots non-ferrous metal, chips and leather, skin, tallow, bones, horn and scalp in the entrance of RJ, with special system for invoice without collection form.
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00138
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Credit of estimation paid by the taxpayer in the period the taxpayer was erroneously considered in the short form registration statement.
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00139
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Credit of goods inventory in the unfitting of the short form registration statement.
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00140
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Used in goods outflow to be used in industrial process, performed by distributor or wholesaler that has received it with withheld tax.
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00141
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Used in internal outflow of diesel, destined to the manufacturing establishment for the use in industrial process promoted by the distributor.
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00142
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Tax reimbursement withheld paid as a consequence of Tax Replacement, corresponding to generating factor that do not happen.
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00144
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Receipt of credit balances, accrued as a consequence of operations or provisions destined to other countries.
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00195
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ICMS credit materialized in Fiscal Control Form (GCF), related to cattle acquisition per establishment performing industrial or commercial activity.
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00196
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Credit related to deferred or covered tax with maturity extension for the company Polo Gás Químico or with independent project of thermo generation gas electric energy.
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00216
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Credit in the return or interstate remittance of goods under Tax Replacement in internal operations, presenting Tax Replacement previously paid or withheld and paid by the acquirer.
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00145
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Others
4. For the record Movement of Debit Reversals, the following sub-item codes may be used:
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Event sequential number
...
Description
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00146
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Tax debit with value higher the correct one, calculated in Tax Records by outstanding value, when payment of said period was not performed.
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00147
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Used in cases of credit return, which means, when goods are lost or not used, after leaving the establishment.
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00148
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Others.
5. For the record Movement of Deductions, the following sub-item codes may be used:
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Event sequential number
...
Description
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00149
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ICMS Incorrect Highlight in fiscal document.
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00150
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Single invoice with taxable operation.
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00152
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Internal outflows of live or killed bird
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00153
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Undue credit per disreputable document (jointly entry in credit and deduction reversal).
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00154
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Anticipated Payment.
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00155
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Inflow of imported goods (jointly entry in other debits and deductions).
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00157
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ICMS compensation in release of FUNDES financing.
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00201
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Additional related to FECP - State Fund for Poverty and Social Inequality Combat.
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00158
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Others.
6. For the record Movement of Other ICMS, the following sub-item codes may be used:
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Event sequential number
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Description
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00169
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Difference of Use and Consumption rates.
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00170
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Difference of Fixed Asset rate.
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00208
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FECP referring to internal operations and provisions.
7. For the record Movement of Operations with Special Term, the following sub-item codes may be used:
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Event sequential number
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Description
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00164
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Internal outflows of foodstuff in the Foodstuff Stock Exchange of the State of Rio de Janeiro.
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00166
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In acquisitions in internal operations of foodstuff through the Foodstuff Stock Exchange of the State of Rio de Janeiro in the proportion of acquisitions in inflow total.
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00167
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Others
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