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For records M and O, in the event of base reduction or zeroed base, must enter a base reduction code according to table below. This code must be manually entered by the user after import is complete.
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Legal Base Table
Code | Type | Number | Year |
Art. | Item |
Par. | Item | Description | Complete Description | ||||||
1 | O | 3882 | 1989 | 83 | I | LO 3882/89 art. 83 I | Exemption to small operators. | ||
2 | O | 3882 | 1989 | 83 | II | LO 3882/89 art. 83 II | Exemption to small business with gross revenue in the previous year lower than R$ 9,548.22. | ||
3 | O | 3882 | 1989 | 3 | I | LO 3882/89 art. 3 I | Immunity of equity and services of the Country, States, Distrito Federal and municipalities. | ||
4 | O | 3882 | 1989 | 3 | II | LO 3882/89 art. 3 II | Immunity to temples of any religious cult. | ||
5 | O | 3882 | 1989 | 3 | III | LO 3882/89 art. 3 III | Immunity to equity and services from political parties, foundations, labor union, educational institution and social security non profit making. | ||
6 | O | 3882 | 1989 | 3 | IV | LO 3882/89 art. 3 IV | Immunity of books, newspapers, magazines and papers destined to its printing. | ||
7 | O | 3882 | 1989 | 60 | LO 3882/89 art. 60 | Item 10 - It is not part of calculation base, the amounts transferred to cab drivers attesting their respective instruction at CAM. | |||
8 | O | 3882 | 1989 | 60 | LO 3882/89 art. 60 | Item 17.10 - Catering activity is not part of calculation base for meal and beverage supply, subject to ICMS. | |||
9 | C | 116 | 2003 | LC 116/03 | Item 7.02 and 7.05 - In civil construction activities of items 7.02 and 7.05, it is not part of calculation base: goods produced by services providers, out of the location where the service was rendered, which is subject to ICMS. | ||||
10 | O | 3882 | 1989 | 66 | 7 | LO 3882/89 art.66 §7 | Item 7.02 and 7.05 - In the hypothesis of tax replacement, ISS is calculated on price of the service, deducting material values added to the work that are subject to ICMS and provided by service renderer. | ||
11 | O | 3882 | 1989 | 66 | 8 | LO 3882/89 art.66 §8 | Item 4.02 and 4.03 (hospitals and hemodialysis clinic) - ISS is calculated on service price, deducting 40% from calculation base. | ||
12 | O | 3882 | 1989 | 83 | III | LO 3882/89 art. 83 III | Exemption to services rendered through rent and assignment of rights in exploration of convention services and respective stands. | ||
13 | O | 3882 | 1989 | 83 | IV | LO 3882/89 art. 83 IV | Exemption to services resulting from subscription rate in congresses, present in item 12.08, of art. 60 of the present Law, when promoted by nonprofit and student organization. | ||
14 | O | 3882 | 1989 | 61 | LO 3882/89 art.61 | The service is considered rendered and tax due in location of provider establishment, in residence of the provider, except in hypothesis foreseen in items 1 to 20. |
Record Z: Trailer
It is presented a totalizer control record, with the amounts of each record displayed in magnetic means.
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Records unmentioned above must be manually inserted, if necessary, after importing magnetic file in DDS own validator program.children