Register of the Classification Group of Electricity and Communication/Telecommunication Item
It is a standard register with the data of Classification Group of Electricity and Communication/Telecommunication Item provided by tax authorities in the Agreement 31/99, in the Practical Guide Tax EFD and Contributions. You can Add, Change, View and Print a customized report of the register.
According to the tax authority table, the content is based on the following information:
Group |
Code |
Description |
01. Subscription |
0101 |
Subscription of telecommunication services |
|
0102 |
Subscription of data communication services |
|
0103 |
Subscription of paid TV services |
|
0104 |
Subscription of Internet supply services |
|
0105 |
Subscription of other multimedia services |
|
0199 |
Subscription of other services |
02. Activation |
0201 |
Activation of telecommunication services |
|
0202 |
Activation of data communication services |
|
0203 |
Activation of paid TV |
|
0204 |
Activation of Internet supply services |
|
0205 |
Activation of other multimedia services |
|
0299 |
Activation of other services |
03. Measured Service |
0301 |
Measured Service - local calls |
|
0302 |
Measured Service - long-distance calls within the state |
|
0303 |
Measured Service - long-distance calls out of the state |
|
0304 |
Measured Service - international calls |
|
0305 |
Measured Service - special numbers (0300/0500/0600/0800 etc) |
|
0306 |
Measured Service - data communication |
|
0307 |
Measured Service - calls originated in Roaming |
|
0308 |
Measured Service - calls received in Roaming |
|
0309 |
Measured Service - call extra fee |
|
0310 |
Measured Service - Internet supply |
|
0311 |
Measured Service - pay-per-view (TV schedule) |
|
0312 |
Measured Service - SMS |
|
0313 |
Measured Service - MMS |
|
0314 |
Measured Service - other messages |
|
0315 |
Measured Service - multimedia service |
|
0399 |
Measured Service - other services |
04. Prepaid Service |
0401 |
Phone Card - fixed telecommunication |
|
0402 |
Phone Card - mobile telecommunication |
|
0403 |
Card of Internet supply |
|
0404 |
Coins |
|
0405 |
Credit Recharge - fixed telecommunication |
|
0406 |
Credit Recharge - mobile telecommunication |
|
0407 |
Measured Service - Internet supply |
|
0499 |
Other collections concerning prepaid plan users |
05. Other Services |
0501 |
Additional Service (number replacement, telephone set change, issue of 2nd bill copy, detailed bill etc.) |
|
0502 |
Benefit Services (call identifier, voice mail, temporary transfer, Do Not Disturb etc.) |
|
0599 |
Other Services |
06. Electricity |
0601 |
Electricity - Consumption |
|
0602 |
Electricity - Demand |
|
0603 |
Electricity - Services (consumption unit, counter measurement, activation, reactivation, counter change etc.) |
|
0604 |
Electricity - Emergency fees |
|
0605 |
Fee to use electricity distribution systems (TUSD) - captive consumer |
|
0606 |
Fee to use electricity distribution systems (TUSD) - free consumer |
|
0607 |
Connection fees |
|
0608 |
Fee to use electricity transmission systems (TUSD) - captive consumer |
|
0609 |
Fee to use electricity transmission systems (TUSD) - free consumer |
|
0610 |
Economic subsidy for low-income consumers |
|
0699 |
Electricity - Other |
07. Provision of means and equipment |
0701 |
Telephone set |
|
0702 |
Call identifier device |
|
0703 |
Modem |
|
0704 |
Rack |
|
0705 |
Room |
|
0706 |
Router |
|
0707 |
Server |
|
0708 |
Multiplexer |
|
0709 |
Encoder/Converter |
|
0799 |
Other provisions |
08. Collections |
0801 |
Collection of third party Services |
|
0802 |
Insurance collection |
|
0803 |
Collection of telephone set/service financing |
|
0804 |
Collection of interest for late payment |
|
0805 |
Collection of interest for late payment |
|
0806 |
Bill collection concerning previous months |
|
0807 |
Collection of street light fee |
|
0808 |
ICMS-ST withholding |
|
0899 |
Other collections |
09. Deductions |
0901 |
Deduction concerning service objection |
|
0902 |
Deduction concerning bill adjustment |
|
0903 |
Reducer - Electricity - In No.306/2003 (PIS/COFINS/IRPJ/CSLL) |
|
0904 |
Deduction concerning fine due to supply interruption |
|
0905 |
Deduction concerning distribution of Eletrobrás dividends |
|
0906 |
Deduction concerning economic subsidy for low-income consumers |
|
0999 |
Other deductions |
10. Unmeasured Service |
1001 |
Unmeasured service of telecommunication services |
|
1002 |
Unmeasured service of data communication services |
|
1003 |
Unmeasured service of paid TV services |
|
1004 |
Unmeasured service of Internet supply services |
|
1005 |
Unmeasured service of other multimedia services |
|
1099 |
Unmeasured service of other services |
11. Assignment of Network Means |
1101 |
Interconnection: Detraf, SMS, MMS |
|
1102 |
Detrat, Transmission |
|
1103 |
Roaming |
|
1104 |
Industrial exploration of dedicated line (EILD) |
|
1199 |
Other assignments of network means |
Source: ACT COTEPE/ICMS No.9, of April 18, 2008
http://www.fazenda.gov.br/confaz/confaz/atos/atos_cotepe/2008/ac009_08.htm
Procedures
Accessing the register of the classification group of electricity item:
| 1. | Access Updates/Registers/Auxiliaries/Item Classification/Group. |
A new start window of the register is displayed.
| 2. | Select Change, Add, View or Related Features. |
Files can be generated in Excel, PDF, HTML etc.
See Also
Visão Geral
Conteúdo das Ferramentas