The calculation routine was developed in accordance with the DIGITAL TAX BOOKKEEPING PRACTICAL GUIDE – EFD ICMS/IPI and its execution is required to generate new Tax SPED records.

After processing, the routine displays the estimated tax values to be reimbursed and complemented in the period analyzed. However, this is a support routine, given that in the Digital Bookkeeping Practical Guide - EFD ICMS/IPI, the composition rules and fields for tax complement and reimbursement values are sometimes not specified, leaving it up to the specific laws of each state, as you can see, for example, in the description of record C185: