Annexes - GIA RJ (MATA950 - SIGAFIN)

00081

Incorrect ICMS highlight in tax document.

00082

Corresponds to the final term of the operation with suspension or when condition authorizing said operation is not configured (by remitter).

00083

 Credit reversal in the reimbursement of leased asset.

00085

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.

00086

Operations with scraps, ingots non-ferrous metal, chips and leather by the manufacturer in relation to the good entered for industrialization.

00087

Inflow of imported goods (jointly entry in other debts and deductions).

00090

Entry of tax due by taxpayer that calculates value of tax due based on gross revenue of the salt industry activity for meal.

00091

Entry of tax due by taxpayer that calculates value of tax due based on gross revenue of the supply activity for meal.

00092

Entry of tax due by taxpayer that calculates value of tax due based on gross revenue of waterway transportation in the State.

00093

Compensations, usages and transferences of accrued credit balances.

00094

Others

00095

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.

00096

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.

00097

Credit Return per integration in fixed assets for goods acquired for industrialization or commercialization

00098

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.

00099

Return of credited tax whenever goods comprising meal basket are object of exempt outflow.

00100

Credit reversal associated to internal operations and import of input, materials and equipment destined to construction and navy repair industries.

00101

Goods sold for a price lower than the acquisition price.

00102

Service or good entered in the establishment, if integrated or consumed in the industrialization, when outflow of resultant product is exempt or not taxed.

00103

Service or goods entered in the establishment, if outflow object or service provision exempt or not taxed.

00104

Service or good entered in the establishment that has reduction in calculation base in the operation or subsequent provision.

00105

Service or goods entered in the establishment that may perish, deteriorate or go astray.

00106

Service or good entered in the establishment that may be used for other purposes beyond that from the establishment.

00107

Return of credit balance of taxpayers in the system of Resolution 4055/00 (supply of meal).

00108

Undue credit per disreputable document (jointly entry in credit and deduction reversal).

00109

Reversal of withheld tax reimbursement paid per Tax Substitution, corresponding to the generating factor that does not take place after a contrary unappealable decision.

00111

Reversal of creditor balance of taxpayers classified in ICMS calculation regime, based on gross revenue (supply, meal, industry, salt and waterway transport).

00112

Others

00113

Credit of fixed asset and different fixed asset rate for assets entered from 2/1/99 to 7/31/00.

00114

Credit of fixed asset and different fixed asset rate for assets entered as of 08/01/00.

00115

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.

00119

ICMS Incorrect Highlight in fiscal document.

00120

ICMS credit from the execution of projects from the program Luz do Campo for concessionaires.

00121

Tax credit of the value of copyright paid to authors, national artists or companies.

00122

Credit under operation prior to metals, precious and semi-precious stones export.

00123

Deemed credit to establishments of transportation service.

00124

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.

00125

ICMS Presumed credit, related to the execution of cultural project.

00126

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.

00127

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.

00128

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.

00129

Presumed credit of air transport service for internal operation.

00130

Corresponds to the final term of the operation with suspension or when condition authorizing said operation is not configured (by remitter).

00131

Monetary adjustment of payment higher than value of tax due.

00132

Payment higher than value of tax due.

00133

Operations or installments under deferral system due to decision taken in the process.

00134

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.

00135

Operations with scraps, ingots non-ferrous metal, chips and leather by the manufacturer in relation to the good entered for industrialization.

00136

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.

00137

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.

00138

Credit of estimation paid by the taxpayer in the period the taxpayer was erroneously considered in the short form registration statement.

00139

Credit of goods inventory in the unfitting of the short form registration statement.

00140

Used in goods outflow to be used in industrial process, performed by distributor or wholesaler that has received it with withheld tax.

00141

Used in internal outflow of diesel, destined to the manufacturing establishment for the use in industrial process promoted by the distributor.

00142

Tax reimbursement withheld paid as a consequence of Tax Replacement, corresponding to generating factor that do not happen.

00144

Receipt of credit balances, accrued as a consequence of operations or provisions destined to other countries.

00195

ICMS credit materialized in Fiscal Control Form (GCF), related to cattle acquisition per establishment performing industrial or commercial activity.

00196

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.

00216

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.

00145

Others

00146

Tax debit with value higher the correct one, calculated in Tax Records by outstanding value, when payment of said period was not performed.

00147

Used in cases of credit return, which means, when goods are lost or not used, after leaving the establishment.

00148

Others.

00149

ICMS Incorrect Highlight in fiscal document.

00150

Single invoice with taxable operation.

00152

Internal outflows of live or killed bird

00153

Undue credit per disreputable document (jointly entry in credit and deduction reversal).

00154

Anticipated Payment.

00155

Inflow of imported goods (jointly entry in other debits and deductions).

00157

ICMS compensation in release of FUNDES financing.

00201

Additional related to FECP - State Fund for Poverty and Social Inequality Combat.

00158

Others.

00169

Difference of Use and Consumption rates.

00170

Difference of Fixed Asset rate.

00208

FECP referring to internal operations and provisions.

00164

Internal outflows of foodstuff in the Foodstuff Stock Exchange of the State of Rio de Janeiro.

00166

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.

00167

Others