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  • ICMS Rated Tax Base (MATA080 - SIGAFIS)

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Indicates the ICMS Tax Base, in case of ICMS Próprio Rated Tax Base, which must be calculated on the Rated Tax Base value when the price is greater than the base, as per agreement of ICMS 15/90.

1 = Yes: uses the ICMS Rated Tax Base concept when determining that, for prices less than Rated Tax Base,ICMS Tax Base is the Rated Tax Base. If the Price is greater than the Rated Tax Base value, ICMS Tax Base value is the Price.

2 = No: treats the agreement ICMS 15/90, with the condition that, for prices less than Rated Tax Base,ICMS Tax Base is the Rated Tax Base. However, even if the price is greater than the rated tax base value, ICMS Tax Base is the Rated Tax Base Value.