Portaria CAT- 162, de 29 -12-2008
Page 1 of 31
! " !
" ! ! ! ! ! "#
$$%&
'()$*+$,(-./.0" ' $1
.2341(5$.+'+%645*78(5%&98'%6-*%
$+.$(5.$($8+5($8%&+*+58 #$*':+
1($+
&/0855;$8/05 ('(%&7/0855('8&
8($(:5/0855;$8/0'$23141(5$.9-+*
+58 #$*'*&'87+%6+#
/
<# 8& /* " # .9- / 085 5;$8 /0 '1 &+8$'($*=8*>($*5*&($&58$$$:...
#
)1=?$8$/08($@$5$8$+8$'($8$8+5-8
0@$:A$8+$158(,*5,(B8C1$+5$(15$+5(@%&D
8$8+5-80@$8$(8($+%6+%6(*$=85*+#
&/08$'($*)+*$8$8+5-80@$#
238$8$>(=E8+(F+)
*5($)>($58+58$'($!
=B8>($=(+5-80@$#
23'58$8$'($)8$8$8/0855;$8/0++
1($
+(%&=8$8$+('58$)=85-&(5!
G'5%&'58$$'$+(%&/0855;$8-80@$!
8$8&(@%&D/0+5-80@$#
2H8$8$=($++)58(*1>(5>(+$$
$%&
'()+5:8(*$%&
'()
$+('58%&8+$$
$)=85-&(5#
2H8$'($8$8+&/0*)'*$>(8('+%65*7&
8($=8+5;$8+8$$
%#
/G+I8$8$*5($)8$'($*)
.+8'$/0-80@$-&(5
88$8$+$B*5$.$$$$%5;$8JJJ#=@$#+#1*#'$=+%&
E$8$F!
'+$8G+8'58$58$=(5)5;$8$8$$%8
5;$8+8'$1$'(58%&8$8$!
..+588$8$8/0
8+5+8$$8.!
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 2 of 31
'88$8$+$B*5$.$$$$%5;$8JJJ#=@$#+#1*#'$=+%&
E$8$F8$=($8$5E$8$+/0+(%&F#
238$'($8$8$1+)>(5>(+588$8$(
'58$((5585@I+(5$+8$+*$$8...E8+(F#
2H8$'($5%&'58$8$8/0*)/0('(%&/085
5((%6'*:8%6+*$22HH1"H=8$*&/
0855(+8A$8+1($4%&+)1=+5
!
H+H8A('>($A(8$8$!
$B8'1&/0$1"H#
!" # $ $ %%$&'
!( !"
)*"+
%%
),-.$
)
+/
0123432
3*35!3326#3735!3328
%%"-
8("-
89
6
!:
)
)*"
!" # $ $ % % $ &' ( !; ) *" + %%
),
%%"-
8("-
89<
6
!:
)
)*"
2H!"+5
#
(" $ 1
1 0 0
=
#$%$G+I8$8$=B8-80@$4%&1+5
!
.:+)$8$'1&/0>(8$)
5%&'58$8$8/0!
'+>(5*&/0!
88C(5@+$%&'1&/08$=+*$ 2H
141(5$.9-!
..=()8$8$8$'($$$>(8$>(+5$(('58$585@
$)(,7'1+*$$8..1"H$*$=%68$$$
$'($.9-$G'5%&$'$+(%&/0$+$$$+('58%&$)
=85-&(5#
)1=?$8=-80@$$&=(8$8$=B8$&5'1%&8$'($
+*$8(8$8$$1H>($515%&5G+('1&/0
('(%&7/0855(#
&' +: $ 1
1 0
#
)
9
,
>
$
6
>>
9
6
>>>
?
@
$
)
+
5 (;
)!%!#
.)>0AB-.$/
01234323*35!3326#3735!3328
>>>
?
@
$
)
+
( (;
)!%!#
.)>0AB
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 3 of 31
&%8$'($+)588$8$('58$+&/0>(+8*
'58$$&,(,'1&/0#
2H8$8$+)58$=($8$58$8$+$B*5$/0#4%&
+)1=+5
!
%" &' + :
2H58%&8$8$)8$=8:85(&'58$5'58$
8$8>(5+8$(5+>(5>($$1H$=$+
8$8$$=>($+5;$8#4%&+)1=+5
!
!"$
+
$
#+B
/
2H08*8$'($58$*8$8$$8+@8$$8$
=$8$8$5**(,7'1&/0$1"H
G+I>(*)+*$8(8$8$*5($)$$&*8$8=B8#
'%-80@$+$'5@)8$(5$.$$$$%5;$8JJJ#=@$#+#1*#'$=>(+
>(5>($*=8$'58$)8$8/0#
()*+
#,%*&'1$/0855;$8/05 ('(%&7/0855(
8$'($>(4%&1+5
"!
.:%*58$$$:.!
..*$>($8I15=8%&/8$5*8$;8/58$$$:..!4%&
$8+5
!
>> ) > 9
') 0+$ 0
>>6
...$+$$$*8$;8:8+H@'5@+%6$
$%&?'58($$85(*++?'5888$>(5>(
+D$&059($8B+!
'$)585@(($0%&#
88C8:#5B$88$+5
"!=+
23+$7'1&/08$'($*&588$8$('58$
:8,)*8$8/0#
2H+=$+$$8..*8$8I1/+$8+58$'($'88($)
8$=8$(+:8**8$(8$(*((8,($/8$5
K(B8/K4805L540L$$'($.9--80@$#
23'1&/0
+58+%6+8'58$+$8$8$'($585@
I+(5++>((,7'1>(5>(('58$$
*&/0855(:8$G+I2H!4%&+5
!
%
$
@
'
%%&' C"6
>($+*:+$++>($&$>((G+I'1=8)
+%&+%&!
5%&$8...88$'($$&$>((G+I'1=8)7
+%6=$$8...#
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 4 of 31
2H/&+58'1&/0
+*$$8.'58$$$&+>($$G+8$?5@
*+*$$:.$>(*,5@('58$(5
>(8$'($$&,'1$$8..!4%&+5
!
% 9 & D %! > 9 E @ 9 0 E
>>6
7B8$)8+5@%&+%&='58$>(
141(5$.9->(8((5*$
,5*$5*41D5@%&8($08
8A$8
5$=$>(+%6+8$>($G+I+$&
/0$8$C(C>(&(5@+/08+8&
$1=(!
',/0+8&8+*$='58$+
8&$*B8(55*$78$&$1($122
3H341(5$.9-!
8>($$$18',+%&5@='58$
/0855(8$$>(51$8+E.$=%6
+5$FC$?/08$=5B$M'N!
='8$1($88G%(*$G$>($8I1/(
">($G(=8'($:8B8$$=4O#@$$5
!
$$(858+$=P1(@$>(51>(+8(5$85(*
8>(=$5,/0$15'$5$8!
98+$.$*(59.>(1Q+5$=5#
$+%65@+'58$8$'($:85(*$*,8$)585@
(($0%&'$1+50#########
# # #
# ######## ####!.
88$+5
"!=+
"$+%&$$+8'R$8++$&'17&
8($=85$G+I1$8.2H41(5$.9-(%&>(/0*)
$$5$$'58$$)8#.88$+5
"!=+
2 H$G+I2H8$'($*)8$1$$8+/085$8+E.$=%6+5$F
:+&E+$&/0
:::1"HS+IMNF#
# 9 $ F )
55$G%%
%; /
G
)
E
!;
)
,
% $
HH@
'
%%&'
!(6
!9
99
&'
)
+
$
$6
(,
8
9&
D%!
F 9 E @ 6-.$:/
01234323*35!3326#3735!3328
8 9 & %! F9E
@
6
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 5 of 31
8 G $ : @$ $
+
9 ) C(C .) >0AB 9
,-8E
.)
I@$1
#
J+
9
$
9
&'
?
?
9 @ )+6-8E
+
: G )
)C(C %;!"C;.)>0AB-89
)
E
$
@+
%
% 9 ) H>+
$ 0
H ?
D
+
-86
8 +
)
-&$8 & +
+
.K(J3333336
8 +
!33 L) -@ 9)
8 9
9 + E ) ("&'( !"
)
M>+
$0
N
M/014!337
)*"O'PQRN
-%C HC8>($+I$B8'1&/0+*$1"H($2H
1H8$'($*)
.$(5@=(5)=8/0855($&(5@!
..5'(*8($8%&085(*$8(5%&8$$
$$?$8%&(5$/K!
'1($85%&T85>(=$(5@+$=8558$8$=
UUU$8$>($*$(5(5@%&$*+++$'5@
5$$1HQ#"T!
8C+8($=8$(5@!
+?5$?+8C!
$>(5=8%&1$)#
...+$0858($8%&>(*)8+$G8($>(8$=+1$)#
2H085+I8$=A$8=58($8%&>(=$8..+*$8)
+85$(**5(%&V*8$'($*$$G+I8$%&
1(58*A5$*(*!
>(*$V*$++$(),($$8+8(%&G(*#
2H88$%&1(5+50858$'($*)$)5$+@"8$
8A$8=#
2H+$1$&+587G+I+*$$2H$2H1"H#4%&
+)1=+5
"
("#
)G&'
!( !"
)*"
+.+/+.+
0*
*+.+
1/0*)8$=5('58
'*1($=5
.>(*15/0*)5'$+&U9Q:$9W(+Q$1(1!
..$(%&/0)>X$85##+'58$+C*$$8>($$1
5!
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 6 of 31
.../0*)
8$(8I1$(C81+5$>(8+)8G*8$=8%&/0!
'$+5$8$(158=8+$8$8+5.$=((G*
?'58L5.L58$$$?$8%&$/K>(5>('58$8$'($
=1$(8($15#
23&/08$'($+)
(5@E=JF$*5*(>(+5($(5@E=JF+$'5@+5-8
0@$$$%5;$8JJJ#=@$#+#1*#'$=!
C$'*+$141(5$.9-$5*($
5*41D5@%&8($08
8A$84D0
5#
2HC&1$+51)'888$*(5@%&('C#4%&
+)1=+5
"!
!;?
)
)
D
%-8@$
?
2H+H,$*&$8$/0I141
'()Y4
>($=8
I1-(%&+%&$-+5/8$5Y--/8$==$,(-./.0#)1=88$+5
"!=+
2$/0$$>(=8$8+8*(@%&D/0#
23(@%&D/08$8+5-80@$$&+58*5%&$=%68$$/0#
23$>(=5$1(5$&)8$8($=85;$/0>(*((5@85
=((5%&(>(+5>(>(8$&+1$+(>(5>((*$1$*#
2H/G+I8A$8(%&8$$1A$8/08$)$$$8$1 #
$&>(*15/0*)=(*.$$8+851($%(8+1=
$(5@%&E=JF$8$1H#
)1=?$8$&>(*158$58(@%&D/0#
$8$8(@%&D/0-80@$$5)$B$1($
.(%&85$!
..8$8$$+&/0!
...($(>(*15/0!
.<$1>(*15/0!
<'*R$85(>(*15'58
!
<.$(%&/0#
+I$)5>(=1-80@$8($8)$5$*$
.8$8&(@%&D/0!
..$1%&(@%&D/0*71(585$!
...,%&>(*15/0*
=5G$8+%&($+8$>(*!
'=5G$8$G8$(($1>(*15!
8$&8$8$$+&/0!
(+58$?/0!
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 7 of 31
=5G$5($?/0!
=(=5G$+$8G$($5(>(*15/0#
23+I8$8&(@%&D/0/0$&+)5*$*$($+
%&5;$8#
23/G+I$1%&(@%&D/0+*$$8..
>(*15$=8)>(*$-80@$+8$(5$=88E$1
(@%&DF!
$&)+B*5$1(558$*(@%&D/0+/0$?#
23/G+I,%&>(*15/0+*$$8...
>(*15,$&)>(*$-80@$+8$(5!
$+)$$*$>(*15/0$8+*$5B$EFE'FEF#
238($8%&-80@$)=(+5.$$$+85+$'5@$(8
+5(@8$$8$=8$?+858G*8$?/0(G
8'$58%&(@%&D/0#
2 3/G+I$8.....+85>(=238$)'C$=%6'*+5>(5
(@%&D/0$&=8$8#
2H$/0*)$8$G(+$'5@EJ$5F>(*/0(+8*85(@%&
D$)$+8$$+I8'$(@%&(/08$=+&
'58
#4%&+)1=+5
"!=+
J"#
&
@
MSN
9
/
@$
I
'
@$I+
0#1/
-.$
)
+/
013C4%3%C3%!3%36#%53%!3%38
J" # )
@
MSN &
9 ) @$
+
+0#1/-.$
)
+/
0123432
3*35!3326#3735!3328
J"#
)
@
MSN&
9)
@$
0*
/+.3+
$8+$G8$($+*)/0>(
.*)'*5('58
!
..*)+
++58(:8++5,$5$$GB$:"):=B8:
+$(5@=5G50(5)-1($%+.+&8($(:58($085
5;$80-=(5)8$B$((=(5)+C+!
'>($&+,(>(5($=%6$58$!
...*)8$8I1'8$=+&'58
!
.<+)8$(5$1)=8>($&+,(>(5((8$?(8I1'+5
I+8#
<*)=58$?8+>(*/0#88$$8+5
"!
<.*)8$$?+85+5-80@$>($8$8&(@%&D/0
5*G+I+*$$8.....1#.$888$+5
!
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 8 of 31
2HZ($+&/0==0(5)-1($%+.+&8($(:58($085
5;$80-*)'*+8+5$+8B=8#
23/0
$+)(5@+8+$G8R$+I8$8&(@%&D
/0($G+I+*$$8.....1!
+)(5@+=(8$(55*7/0!
*)8$:+&E/0F$*(5@%&:+&E/085F#
23/0+)+(?$88I++8+$GR$85*G+I>(
515%&'():1(5@%&+8B=8*8$/0855($8*$/0
+$8I+>($=$8)+$7:1A$8$58$1$#4%&
+)1=+5
"
(; T )$ )
@$ :+ % % ' 9 +
G ) )
2H$>(=5$1(5$&)8$;$/0>(*((5@85=(
(5%&(>(+5>(>(8$&+1$+(>(5>((*$1$*#
2 H!"+5
" ! #
5; U ) +
& +
23+%&8'$/0>($R$8*)=(*#
2"3&+$*/0$=%68+5$$$G+I>(*)
*+%$B$: 8>(5>($+$$+$23#
&-80@$+)+1+85(@8$'($55(/0+*
+>()57+%6+5+8>($8+'1I/0>(8$$/0#
2H08(@1($5%6$5(+&/0+5*($5*
41D5@%&8($08
8A$85
:85(&8+/0>($&,'1I$5(/0:88$$$>(
E
$+<5($+FE+(*%F8+E$FE
BF!
$85(&8+$/0>(8+:$5(/0!
(5@%&8I1'$G+&=$
C58
8+$>((5@++5$G>(:"1(5($=>(=B8
:#
:85(&85($=$*5..5B>(..$>(E(*%F>(
*8$'($$&,(,$8A$8+#88$+5
"
!
2H/G+I+%&$(5+$2H+58+$$(@5%6$
5(#
'/+%6B8$)8+5@%&+%6=
'58$>(141(5$.9->($8$'($++/08*$8
='58$/0+)+$G1(5($=U">(5>(+++5
:8++5,$58>()$$E/0-+5=8F*$'*5(=$
#
0*
+
1"+I8$8&(@%&D/0-80@$+$'5@)8$(57/0$.$$$
$%5;$8JJJ#=@$#+#1*#'$=+5+@B$8$$#
238$(5>(=1+)=($$=%&8G*8/0#
23+I+@+*$E8+(F8$(57/0+)('(B+$=%6>($=>(/08
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 9 of 31
$?&/K$$)*5+%&(+%&>(=8&+$B*+5+@
+*$141(5$.9-#
2H8$(5+)=(74805L5$$%5;$8JJJ#$=#=@$#1*#'#
0*4
+50*6+
-8$'($$
.*)588$85$/0$$85$/0$7-80@$>($
'*+%6515%&+$$8((5*$4%&$8+5
"
!
$&$G888(5%&8(+%&*%!
'$G8+B+$):*$>(G8$8&(@%&D
/0!4%&75B$+5
"!=+
8 & : %J7 &
@$ I 6
> / 0 G B
@ 9
$)$
,
8&
$
$
$6
8 & : %J7 &
@$ I 6
..$G+I>('>XA$8$(%&*)58$(5@%&$?/0$.$(5@%&
/?/0C3C8A('>X$7>(5>(8>('>XA$8$(%&#
2H$85$/0.$(5@%&/?/0)1=?$8+($$2H
+5
"
*&'*5('58
!
*&8$$(15$8=8+$8$8+5.$=((G*
?'58L5.L58$$$?$8%&$/K>(5>('58$8$'($
=1$(8($15!
*&$*.$$8+851($%(8+1=+$$&
5@$(5@%&E=JF$8$1H!
&(=$($=$8($8+5.$$$+85+$'5@58$
(8+5(@8$$8$=8$?+858G*8$?/0
G8'$58%&+5-80@$#
2H.$(5@%&/?/0$85$/0$7-80@$&
8'=+@1(5$$$85$/08'C"8$>($>(G
$8$8&(@%&D/0#)1=88$+5
"
0*4
0*.
#1+I8$8&(@%&D/0($+@'58
$+)$
8++8B=8/0+%&5;$8Y$7-80@$#4%&
T8+(T1+5
"!=+
)%2'
@$I
:+
0
0
$
00
GB
@
23/&+&$58$
7*)*8$$8)58(5*5+8*5+%&(+%&'
8)58(55B>(!
8>(+5>(5%&$$($$%$($)!
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 10 of 31
7&/0(7B8!
$?C/0#
23%&5;$8*)
'*5('58
!
8$$(15$8=8+$8$8+5.$=((G*?'58
L5.L58$$$?$8%&$/K>(5>('58$8$'($=
1$(8($15!
$*.$$8+851($%(8+1=#
238($8%&8+%&+5-80@$
)=(+5.$$$+85+$'5@$(8+5(@8$$
8$=8$?+858G*8$?/0G8'$!
$&+58*5%&$=%68$$('5+8*G+I&#
23Z($G(*(+(/0*&8$5$?5$=%6
=8$$#
4
7(8
#2Z($8A$8+'5C8$8$&=+B*5$/07-80@$('+7
58%&(@%&D/08$'($+)+8$$1A$8G+I>(*)1(
>(*158$==$
(1($+*A$84%&T8+(T1
$$8+5
"!=+
T
?+
:
9)GB
@
G @$ I )
9 ) +
9 +
9)+)
$)+
+0#1/
)
,
.$>(*15/0+-$$1A$8'$/8$5-/4805L5
'*1!
..$85%&C*&$$1A$8/08'5('58
+
4805L5'*+,(-./.0+I8A$81(58+%&>(*+54805
L5+/0$=+*$1!
...Y+/00(5)-1($%+.+&8($(:58($0855;$80-
'*+$1#
)1=?$8-8$'($,)*$>(*15/0+-80@$$&*'
+5*758%&(@%&D/0(>(*151$E8+(F*)8$
$?/0$>(5$$$#
/G+I$8.14805L5+)$-80@$
5$*$
.8$8(@%&D/0!
..$1(@%&D/0!
...,>(*15/0#
3/G+I$8..1/0*)+$B$(*8$$$8+
:+&E/0+8$$1A$81(5$8'+54805L5F$*1($
$%&
.(*8+$G)R$8*$8$*>(*+5$)+5+@+*$
141(5$.9-!
..(**)8$*>(*+5$+5+@+*$141(5$.9-#
2H/0+$E8+(F)8$8($$)'5>($$&*81(58+%&
+54805L5#)1=?$8+($$2H+5
! !
=+H'5
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 11 of 31
2H/0*)+81($$=%6)1=88$+5
!
!=+H'5
*$8$$1A$8!
G8$(1($($B8#
/G+I$8...1/0*)+$B$(*8$$$8+
:+&E/08$$1A$8.+8A$8+'5C8$8F$*1($$%&
.(*8+$G)R$8*$8$*>(*+5$)+5+@+*$
141(5$.9-!
..(**)8$*>(*+5$+5+@+*$141(5$.9-#
2H08+$(5@%&0(5)-1($%+.+&8($(:58($0855;$8
0-++&8I+8$>(=231#)1=?$8+($$2H+5
! !=+H'5
2H/0*)+81($$=%6)1=88$+5
!
!=+H'5
*$8$$1A$8!
G8$(1($($B8#F/4!
#$>(*151(%&8$$1A$8*)8$1($$=%64%&1+5
! !=+H'5
.*$8$$1A$8!
..G8$(1($($B8#
# $ ) .)
I 1
#
.I1#J+
,
>
)6
>>&
):?
6
>>>
$?
D)
:6
>=
)!3
&3Z($8A$8+'5C8$88$/0
.>($+*A$8+*$$8.1$$>(=8$8+8*(@%&D
/0!
..>($+*A$8+*$$8..1$$1(58+%&+54805
L5!
...>($+*A$8+*$$8...1$$+&+8*/08$$1A$8#
4%&$8+5
" ! >>>9
>>>
)!3
)
#'/G+I+*$$8.....18$'($$*)$7-80@$
>(*11(%&8$$1A$8$+I8%&+'5C8$8>(+
$&(8+%&$(@%&/0#4%&1+5
! !=+H'5
)1=?$8+@5+8$'($$$>(*11(%&8$$1A$88$=
E8+(FCG8$&/0#
&'
>>>>>
)!3
GB
@
9))
$)?%J7-8&
,/G+I,%&>(*1$$18$'($$*)1
$*$>(*15/08$?C$$1(5$57-80@$
58$8$*(@%&D/0$*5%&
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 12 of 31
.*)*8$$8)58(5*5+8*5+%&(+%&'8)58(55B>(!
..8>(+5>(5%&$$($$%$($)!
...7&/0(7B8#
)1=?$8$8(@%&D/0$*)
8($8=$)58$$5%6=($>(*/0!
$*>(*15/0(@$)!
+/08+$$7/0(@$+++5(5@++/01$5
(**$
$*(*$)>(*)8$*)5+5+@+*$1
41(5$.9-,($$8*/01$5$8'!
'8$*(*>(*+5+@+*$141(5$.9-#
-45*$>(*15/0$$8A$8+'5C8$8+$$$
>($7(@%&D/08$'($$+I$+'5C8$8*)8$(5+8*
(@%&D/0=8$8#
23/G+I8$8(@%&D/0$*)588$85$/0+%&
*8'+(/08(,>(*15$G1(%&8$$1A$8#
23/G+I,%&>(*15/0(+$A$8$58%&(@%&D/0
$*)58$(5@%&$?/0#
13/8A$8+'5C8$8$G+I+*$18$'($*$B$(
*/0-+5=88$$1A$88:+&E/0-+5=8$$1A$8F$+$(5@%&
0(5)-1($%+.+&8($(:58($0855;$80-*$'*
$%68*8$=+$$8...1#
)1=?$8/0*)+81($$=%6)1=88$+5
! !=+H'5
*$8$$1A$8!
G8$(1($($B8#
4
()09:+
28'(/0$)*)*=8
.*5$(15($8>(*15/0!
..8$8&(@%&D/0$8$(55;$87-80@$#
)1=?$8/G+I$)$&8$'($8$8/0
5$*$>(*15/0+)8$*/05*7/0!
8(%&/0+)=(8'$$=%68$$/0'*+$
E8+(N#
/G+I>(='1I&/0('(%&/0855($)*)
*=888(+$'1%&$*8'$88'+(+8($=85
:8$G+I+*$$8.....1G+I>(*)+8$=1#
/G+I$)8'/0$$8.....1$&+(+IG
8$8'$+8*/08$=+8$(51(58$8&(@%&D/0
*)8($8=085(*$8(5%&#
4
0*;)5
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 13 of 31
$$)/0*&
.8$*/0>(*15'(1(+$'5+5+@+*$141(5$.9-
>(=+++$%&=8>($58!4%&$8+5
"!=+
>
9)
@ )!3!.)>0AB
$+9
6
..(5@8I1E
F$8(%&/0+$=85#
# 45*$78>($+$&$1($)$/0*)1(+5
+@+*$141(5$.9-/0>(*(+8+$G88(,**)8$
$8%&*$&$1#188$+5
! 4
09<
$45*$'58$*5($$8$87&/0C@'
'1>(1H2H+58+H,(5G+,(B@+$1"H#
# &/&&'17&/0$=+*$+4%&1+5
!
.C1'58$8>(+*+%681($+(
81!
'''58I58$85(*8*,8G+(=1$!
..C%
'58$+$G/8$5'8$/L!
''58$8+(G=(1$,585@8$'8$8$5
($$+5D$&05(9($8B+#
)1=?$8+$$8.$&+58*55+%688$8$5B$EF(E'F
(++8$(5 [8$8+8$*55+%6B:8B8$#
)G+
?(%)!332
9
$)
,-.$HH
)/
01234323*35!3326#3735!3328
)G+
?(%
$!332
9
$)
,
>)
6
>>'
E&
+
)
/
)
+D#MN
$
>>>
5V-
8
$:
:
'0(5)-1($%0->(8$=+$
%$
$*'"($=1"++)(5@('(%&0-+
+&/0>(
.$+$1 %!
..$5(+*
>(8+5$0-!
...,$GB$:"!
.<8($=858$$G:+&E/0F$*(5@%&:+&E/085F#
<,5*+*$$5*41D8($08
8A$84D0
5
8$$$=%6$(%&C=(5)>($=(5)1($%'+1
+85$8$%&+&(;$+%&+5$*=$5!
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 14 of 31
<.,'*$>(8('+%6+5*0-#
)1=?$8Y+%&+5(5@%&=(5)1($%$=+*+1C)*5#
# ,8$'($8$8/0+)C@'>(0(5)-1($%Y0-+
+&/0>(588G=085(*$8(5%&8$8&>(%&0(5)
-1($%Y0->(*)8$4%&T8+(T1$$8+5
"
? (3 E& !3%3 9
B)
$ B 9&+/$/9$
B)
$ /B 9 , -.$ HH ) /
013C4%3 %C3%
!3%36#%53%!3%38
? (% @
!332 9
B)
$ B 90&+/$/9$
B)
$ /B 9
, -.$ HH ) /
01%*(432 3%32
!3326#3!32!3328
?(%E&!3329
B)
$B
90&+/$/9$
B)
$
/B9
,-.$HH
)/
01C2432353(!3326#3J3(
!3328
# ?!7 +
!332 9
B)
$B
90&+/$/9$
B)
$/B9
,
.>(8$$$2H1"
%!
..$8%&(=$5$8+E'*%6F1($=
E$=+8$$1A$8F=(5)1($%=(5@+$$G+I+*$$8...
1!
'E$=++%6F=(5)1($%=(5@8$=+$5B$EF$8..
1!
...$8%&$?E
F>($=8/0855;$8$8+E95F#
2H0-*)>(,($='8$=(5)1($%#
2H*&5*$5*41D8($08
8A$84D0
5
+*$7((5@%&8$$$(%&C=(5)1($%>($?
+>(%&0(5)-1($%0-8+$$>(%&=(5)
1($%!
C >($@A('>X$8$$$(%&C=(5)(5@$+B
$?+>(%&0(5)-1($%0-8+$$+,(B@+$
1#
2H+$E8+(F+58'C8$'($>($G8$8=B8$>(8$8$1
=+58%&>(E8+(F#
2H/&&:141+85((@%&.+&8($08Y.0+>(%&0(5)
-1($%Y0-$=+*$1#
-\+8$'($>(+(('58$$(5@%&0(5)-1($%
0-8$(%&+1)=8?$8$'58$>(
.'58$>($0(5)-1($%0-58$$*>(%&0(5)-1($%
0-+8&>(%&'58$>($=(5)1($%>(8(58')
+*$7('(%&5*$5*41D8($08
8A$84D0
5
81($$=%6
/K$8%&(5$%'58$8'=(5)1($%!
'$(%&C=(5)1($%'(B!
8$(%&C=(5)1($%+(+I+!
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 15 of 31
$?+>(%&0(5)-1($%0-8+$$!
..'58$8'0(5)-1($%0-5*$5*41D8($08
8A$84D0
581($$=%6
/K$8%&(5$%'58$>($=(5)1($%,($='8$!
'$(%&C=(5)1($%8'!
8$?+>(%&0(5)-1($%0-8+$$#
)1=?$8=(5)1($%=$1+&'(B$'58$
(5$=*>(5$8$*0-8+$$>(
,8($8085>(=(0-!
'58$$*5*(,>($=(5)1($%,($='8$
'(B8'5*$5*41D8($08
8A$8
4D0
581($$=%6
/K$8%&(5$%'58$$*5*!
'C$(%&=(5)1($%'(B!
8$?+>(%&0(5)-1($%0-8+$$#
4
09+
1*&8($Q*41$($Q*41-B*5$)8
8515%&+$$$=%65*
.$?/0>(*$(5@!
..$?/0(5@>(*1>(*(@%&D/0$1!
...7/0+$8$85#
$2+587/0/0('$8+5$5*7/0855(#
$/G+I>(8$'($8$8/0:%*(,7$8A$8.+-'-*%
Z(5>(/(@.--Z/+)(5@8+/05*.--Z/>(515%&($8+55G+#
)1=?$8$*)+$'5@>(*15/0(+8*/0$%&
'()($8+5
8$=+$+8*515%&#
$+$*1$(+('58%&+(@$=+H,$=8$$&
*1
"$*'"#
/
<#9D/.
"#858'8$1'1&
/0855;$8/0#
$:.
$:]$8+($$$:.+5
"!
45%&*>(=1"H+>(+8+58$'($(,7&'1I
/0855;$8/05 ('(%&7/0855(8+8*$B8
'1#
=
>?
=
"
=@A
">
"""
B
C"+
.='8$81
H'5
..Y'((881
H'5
...+(=(5+8'(B*5B>(
=$(@+I1&=58+$
H'5
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 16 of 31
.<'(8'(B*5B>(=$(@+I1&
=58+$
H'5
<$+*$5GY
44=$(@
+I1&=58+$
H'5
<.='8$(I*8$(5)8$G6;$'(
885
H@'
<..='8$8$
H@'
<...Y='8$'(88$88$
5+)8+(G($
H@'
.UY=1B=88>(+*B8$=8
=1(8$15+C8'*$(B$'(=5$*B85
H@'
U='8$''58I58$85(*8*,8G+
H@'
U.Y='8$=1$
H@'
U..Y1$>($'$$%&Q*Q*$$15C8
H@'
8$(=$5
U...Y='8$8'5$+5$(5$15$
=5+=5%
H@'
U.<Y='8$=1(
H@'
U<+(I*8$(5)8$G6;$'(
885
H'5
U<.='8$+'8((5+*B8(5
(
H'5
U<..='8$+$()88R
H'5
U<...Y='8$+(+%
H'5
U.U+(=(5+'(5*$*
H'5
+I5=$(@+I1&=58+$
UUY88$81$55*$*+I5
H'5
UU.+(+'(5('=8$1:*
+I5=$(@+I1&=58+$
H'5
UU..88$85('=8$1:*($&
+I5
H'5
4%&+5
"!!
=+H'5
WW>> )
+ )
%"
!332
'
UU...+(+'(1$5$1=
*$81$5)585+(=$
H'5
UU.<Y+(+'(^QY1)5>(=+I5
(^Q^/1)5>(=1)$(5=$(@+I1& H'5
=58+$
UU<Y+(+'(^/<Y1)$(5*8(5
=$(@+I1&=58+$
H'5
UU<.8+(?18=1(
H'5
UU<..='8$5(B$5$515(B$
H'5
UU<...Y='8$*5G*1=
5+''
58I58=1$
H'5
UU.U='8$+$*$@558
H'5
UUUY='8$+$+5)8
H'5
UUU.Y'(8(+''58I58$85(*
8*,8G+
H'5
UUU..Y'(8(+=1$
H'5
UUU...='8$'(8(+::+
H'5
(5@$='8%&=1$
UUU.<8''8*=8$$8$8$$
H'5
8
UUU<Y8=(
H'5
UUU<.Y='8$815G8G(
H'5
UUU<..Y='8$+=5+81
H'5
UUU<...Y='8$+(+(=(:881
815G8G(
H'5
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 17 of 31
UUU.UY+8$(=(
H'5
UQ='8$8C8+(+=(G1$+5
H'
UQ.='8$+(5+@+5$
H'
UQ..='8$'61$$C8
H'
UQ...='8$5$+$
H'
UQ.<='8$++5
H'
UQ<='8$+(++585$++58&++5&$(5
+(8858I
H'
UQ<.='8$+8+$$5;$8
H'
UQ<..='8$+>(+$$=)8+=C8
+>(+$$=)8
H'
UQ<...='8$+>(+$$8($8%&
H'
+88I
UQ.U='8$++5G8+%&+(%&1*%&
H'
+5=8%&)(*B
Q'58$>(5@+(%&*B>(5>((+
H'
Q.'58$>(5@+(%&>(5>((+
H'
Q..='8$+B*1$1$C8I+8
H'
Q...='8$++5G5=;$8(>(+$
8($8%&+%8I
H'
Q.<='8$+5G5C85+(8>(+$
H'
%&
Q<='8$++5G'8((55C8:8
+*B8(5(
H'
Q<.='8$+55C8+$5%688(
8$(
H'
Q<..='8$+=8'8$(5C85
H'
Q<...='8$+55C85;$8+*B8(5
(:8'
H'
Q.U='8$+=16=1>($5*
8+(8+%8I
H'
QU'58$>(5@11='8%&*
1
H'
QU.88=C1&
H'
QU..88=CB5?*5
H'
QU...+(8=CB@
H'
QU.<='8$I5*1=$:8I55G
H'
QU<='8$=$*1B85
H'
QU<.='8$('=5@$
H'
QU<..='8$8$G+)8+(G($
H'
QU<...='8$8$=)+8+(G($
H'
QU.U='8$8$+(*$)
H'
QUU='8$+(=>(B8
H'
QUU.8+5+='8%&''58I58
H'
QUU..='8$858B$
H'
QUU...='8$=5+5)8+($(
H'
QUU.<='8$('%8(
H'
QUU<='8$('%88(
H'
QUU<.='8$8('8$:6<8'
H'
QUU<..='8$=+5
H'
QUU<...='8$+(=55:8+$@
H'
QUU.U='8$8$;5I1
H'
QUUU='8$>(+$$($I+8+%8I
H'
QUUU.='8$>(+$$&(5$+=$
$(
H'
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 18 of 31
QUUU..='8$)>($>(+$+5G+$+
5*%&81+%8I
H'
QUUU...='8$+5G>(+$8$8$+($&
$(5
H'
QUUU.<8'$
H'
QUUU<='8$=,5G(*
H'
QUUU<.='8$+%8I:81B85
H'
QUUU<..='8$8+&'8'58G
H'
QUUU<...='8$8*+5$1($%
H'
QUUU.U88158+$R$8+(
5$B8
H'
U8$8$)*B8(5$*
H'
U.Y='8$++*$8R8
H'
U..851=='A:
H'
U...++%&=%&='A:
H'
$:..
$:88$+5
"!
45%&5=8%&/8$5*8$;8/>(=1"H+
$B8
'1
&/0
/
8%&/
""
:%&$C$G
""
L$=8$$C$G
01B=8''*$
01B=8'>X$
01B=8'*$8+$
01B=8''(=5$
'*
'+>($$
01B=8'(B$
0'8%&+(8$
+%&('+('
"
0'8%&8$*=(
0'8%&I5*1=$:8I55G
0'8%&1$(1(*1I5$&8*$
+%&5
0'8%&58B$
0'8%&*(158B*
"
911='8%&*
0'8%&=$G$8*
0'8%&=$G5G*:8I55G
0'8%&5$+$
91='8%&+(1*15$&+8=8$$
"
0'8%&%?8'(
L$=8$8=C
=%&18=C
0'8%&+('8=C
0'8%&+(+$=8%&
0'8%&'8'58G
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 19 of 31
"
0'8%&+(*88(8G85
"
0'8%&=(85@'55G$
0'8%&5$B8
0'8%&(+(5$B8$&+8=8$$
0'8%&1($8$%?8
0'8%&(1($''5
"
0'8%&*$G
0'8%&5$85(*5(B>(
0'8%&8*,8G+
0'8%&=1$
0'8%&=8:+++=8:8=8=(
"
8$$(5=(
0'8%&81
0'8%&815G8G(
0'8%&=5+81
0'8%&(+(=(:881815G8G(
+%&=%&='51&
+%&=%&='A:$(:851&
0%&='=8$C8
0'8%&5$G+8('
851=51&
"
851=='A:$(:851&
851=='=8$C8
0'8%&85G
-8'$
"
0'8%&++5
"
0'8%&85$++58
"
0'8%&'51$++5
"
0'8%&'51$85$++58
"
0'8%&8G+'51$++5&$(5
"
0'8%&=(5)8$B$(
"
0'8%&+(++585$++58++5&$(5+(885
8I#
""
0'8%&=58)*
""
0'8%&+(++5+(8G1$8$$&+8=8
$$
"
0'8%&+(+85(5I8++585$++58++5&$(5
$&+8=8$$
4+(%&>(5>((+
4+(%&*B>(5>((+
>(
"
0'8%&+(=$+I5
0(5%&8'(B*
4=$I55('=8$
0'8%&(+(*+I5:8+(=$
0'8%&)585
0'8%&'8'(B*:8)585
0'8%&('=5@$
5'%&8'(B*$(85
0'8%&(+(>(B8$1R$8$&+8=8$$
0'8%&+(+>(B8')8
0'8%&$)++5=8$$='
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 20 of 31
0'8%&+(>(B81R$8$&+8=8$$
0'8%&$+5)8
0'8%&$=:
0'8%&='=8$C8
"
0'8%&=$*1B85
0'8%&'61$$C8
0'8%&+(5+@+5$
0'8%&8C8+(+=(G1$+5
"
0'8%&$*$@558
"
0'8%&$+&
"
0'8%&+'5@$5*$+(=$
0'8%&*5$
0'8%&*($(5
0'8%&85
0'8%&(+(>(B8$&+8=8$$
0'8%&+(=>(8
0'8%&8$5+)8+(G($
0'8%&8$G+)8+(G($
0'8%&8$=)+8+(G($
0'8%&8$+(*$)
0'8%&+$()88R
0'8%&5$+5$('(55+5)8
0'8%&'51$5+5)8
0'8%&('8I5+5)8+($8$(%&
0'8%&=5+5)8+($(
"
0'8%&*+5$1($%
0'8%&'51$*
0'8%&8$
0'8%&+(8R8=)
"
0'8%&@(5,+
"
0'8%&=8R8'8@+($8$(%&:8@(5,
+
0'8%&+(8R8$&=$&+8=8$$
(%&=1(
(%&8'%
(%&5$+5$%8'$*($&
(%&5$+5$%+8
"
(%&('%8(
"
(%&5$5$1%:8('
(%&%
(%&5$=5+=5%:8
(%&('%88(
(%&(('=%
(%&5(B$(51=+
(%&5$5(B$
95(18'
(%&=+5
0'8%&'51$)58
0'8%&+(=55:8+$@
0'8%&(+(5$&+8=8$$
0'8%&8+$$5;$8
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 21 of 31
0'8%&>(+$$=)8
0'8%&+=C8+>(+$$=)8
0'8%&>(+$$8($8%&+88I
0'8%&+5G5=;$8(>(+$8($8%&+8
8I
0'8%&+5G8+%&+(%&1*%&+5=8%&)(*B
0'8%&+5G>(+$8$5
0'8%&8$;5I1
0'8%&+5G585+(8>(+$%&
"
0'8%&>(+$$($I+8+88I
"
0'8%&+5G=1)=88$1)=8+88I
0'8%&B*1$1$C8I+8
"
0'8%&+5G'8((55C8:8+*B8(5(
"
0'8%&'8((5+*B8(5(
" 0'8%&55C8+$5%688(8$(
"
0'8%&=8'8$(5C85
" 0'8%&=16=1>($5*8+(8+8
8I
0'8%&5$+=$$(
0'8%&>(+$$&+=$$(:85$
0'8%&>($>(+$+5G+$+5*%&81+8
8I
0'8%&+5G>(+$8$8$+($&$(5
0'8%&+88I:81B85
0'8%&>($>(+$+($(5+8=8$&+8=8
$$+88I
"
0'8%&(I*8$(5)
"
0'8%&8G8+(I*8$(5)
"
0'8%&+(I*8$(5)
0'8%&8$G6;$'(
0'8%&+8$G6;$'(
0'8%&8'$88'>(+8$G6
0'8%&88+;$'(
0'8%&8'$88'>(+(*B8(5(:8
8$G6;$'(
"
0'8%&+88I+*B8(5(
0'8%&+88I+8G$&*B8(5
(
0'8%&+88I+=*B8(5(
0'8%&+88I+%&(+$&*B8(5(
0'8%&55C85;$8+*B8(5(:8'
0'8%&'$8=+*B8(5(
0'8%&(+88I+*B8(5($&+8=8
$$
0'8%&885+88I
0'8%&=,5G(*
0'8%&+(*$&+8=8$$
(%&1)+8$1)$(5
C8*,(I*8$(5)$*
C8+8(I*8$(5)$*(
C8+88$G6$*(
C8+8'>('>($*(
C8+8;$'(8;$'($*(
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 22 of 31
4+$$881$8C8*B8(5(
C8'8$1$%&*B8(5(
"
C8+8+%8I$*+*B8(5(
"
C8+8+$()88R
"
4+$$881$8C8+%8I$*(+
*B8(5(
C8+8885$
C8+8+%8I+885$
C8*,885$$*
4+$$881$8C8885$+%
8I
C8'8$1$%&885$
4+$$881$888'(B*$+(
?18>(B8
4+$$881$88>($>(+$'8%6
$*
4+$$881$88815$&+85@
C888=C1&
C88=(=5G$&'$=8
C885$+$
C88558B$
C88851($'$=8
C88=$G=C8(5
C88851($'$=8=$G=C8(58
*=8$$8$8$$8
C88=(*(B@('C8(5G5%51(=8
C88****
C888$'*$(B$*
C88*'*
C88+8=(
C888$*($
C888*,8G+=1$
C88''8*=8$$8$8$$8
C88''$&+8=8$$
C88=('$=8
C8881815G8G(
"
C888=CB5?*5
"
C88%?8
"
C88I51(
"
C88+&'5'85
" C885$B8
"
C88*
""
C888G858$='5''$5G$
"
C88+85@(+(5$B8$&+8=8
$$
"
C88+(5$B815
"
C88+(5$B8158*=8$$
8$8$$8
C888$1(G($
C888C8+(+=(4%&+5
!
"
CJCJ33%
0?
?
+
C88>(+$5C8(+58
C88+5G5;$8(+58
3%43C4!3%3
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 23 of 31
C88+(G1$5+@8$*%&85
C88(>(+$1(+58$&
+8=8$$
C88>(+$$=)8
C88(+$+$=)8
C888+$$5;$8>(+$5=$8($8%&
C88>($+5G>(+$+(1+8()+
+8
C88>($>(+$++5$1$%&8$(%&
++8
"
C88$*$@5
"
C88*+5G*
C88)5858'($'515$*+I5
:85('=8$$&5@
C888'(B*5@+$+5G
44
C888'(B*1$5'(
C885('=8$
C881)5>(=+I5^Q
C885*$
C88(+(>(B8+>(B8$&+8=8
$$
C88+(?185?18:8+8$(%&
""
C88B((8)58
C88+85@(+($)$&+8=8
$$
C888158+$R$8+(5$B8
C88815+$R$85$($(
1+8()
0'8%&(8=(G5%51(:88$8$
"
0'8%&I5*1'(:8I55G
"
0'8%&+85G+8$$
"
0'8%&)1($*
"
0'8%&=A:+(8
"
$=8%&+8*():8(+$8$=88$'
"
($(++%68(
"
0'8%&8588(
"
0'8%&5$8G+8+$+$15
"
.+&5+((
"
-*%++&
"
0'8%&='8G$&+8=8$$
"
0'8%&=5+5)8+(+58
"
0'8%&=5+5)8+($8$(%&:8('8I
"
0'8%&=5+5)8+(($&+8=8$$
"
0'8%&=='8$+($8$(%&
"
+%&8$81+8$(%&
"
0'8%&(=+(8$88$='8$1
5G$
"
0'8%&5$)8R8
"
0'8%&851
"
0'8%&(+($$&58$&+8=8$$
"
95(1($&=(51$&+8=8$$
"
0($%&=%
"
0($%&$&=(51
"
0'8%&>(5
"
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 24 of 31
95(1+I
"
-*%($15$*$
"
0'8%&=$
"
0'8%&+(=55+$@
"
0'8%&15+(8+5
"
"
0'8%&$=$(8$*$8$@5G$+8
8I
"
"
0'8%&5C8+88I
"
""
0'8%&+5G>(+$+'(%&8$5$15C8
"
"
0'8%&5R+
"
" "
0'8%&(+5G5C8$&+8=8$$+8
8I
"
"
0'8%&(>(+$+5G5C8$&+8=8$$
"
0'8%&('$+88I:8+*6*B8(5*)
"
"
0'8%&>(+$G)(58+$()8+88I:8*)5*(5
"
0'8%&*)5*(51+*5G$+88I
"
0'8%&8++($&$(5+88I
"
0'8%&=$$(+5G>(+$$&58+$5%6
C8+88I
"
0'8%&(>($>(+$(15$&+8=8$$
+88I
"
0'8%&1B85+88I
"
0'8%&>($>(+$+18(5(+8()+88I
:8+1%&
"
0'8%&>($=$+88I
"
0'8%&>($+$(5?18+88I:8>($
=$
"
0'8%&'885885$&@+88I
"
0'8%&*8+$R$8
"
0'8%&*8+$R$85
"
0'8%&('$>(,18*$&+8=8$$
"
" 0'8%&+8$$51
"
0'8%&8$5)+(1+8I
"
'(%&8'(B*1+('$
"
"
4+$$881$88+(5$B8''=(
"
C881($5
"
C88$($+(88?18G+5
5'I
"
C88+(G1$+5
"
"
C8818I++5
"
"
C885*,$(+('58%64%&+5
"!=+
CJC*73!
0?
E
$
"
C88=58*=8
"
C88>($>(+$+($(5++8
"
C88>($+5G>(+$+($8G+5
++8
"
C88(>($>(+$$&+8=8$$
++8
"
"
C88=1$=$
"
""
C8855C8
"
" C888$
"
"
C888$(%&15
"
C88++5++5&'(
"
:%&8*&$5
3%43*4!3%3
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 25 of 31
L$=8$8*&$5
:%&+I51)$(5
:%&'$=8$:
:%&'$=8$'($
"
:%&$C=
"
5@%&$@%&('$=8$$C=
"
:%&$C5(B$
"
L$=8$$C5(B$
" :%&$C$1$A
" L$=8$$C$1$A
"
:%&$C+8
"
L$=8$$C+8
" :%&$*
"
:%&$C$'R$
"
:%&$C($1A$
"
:%&$C$B>(5
"
:%&$C8'8G('@$8($)58$&=$&
+8=8$$
" L$=8$$C8'8G('@$8($)58$&=
$&+8=8$$
:%&I'$=8$8
:%&1$'$=8$8
:%&)'$=8$8
:%&858)5'$=8$8
:%&18(5
:%&885G(+1(5G'$=8$8
"
:%&15'$=8$8
:%&''$=8$8
:%&'5'$=8$8
L$=8$18(587:%&
:%&'$+(+8$(%&'$=8$8
:%&$+='8%&('=5@$(+(>(B8
:%&5$G
:%&51
4=$($5
:%&1++8+8
:%&1=
:%&>(@
:%&$
:%&($$&58$&+8=8$$
*+:%&+I51)$(5
*+:%&$C=
*+:%&$)58$&=
*+:%&$$&58
9(''8$:8'(B$
9('(B$'8$
*%&+:8()85(8
0'8%&8$*+:8()85(8
0'8%&8$*+5
0'8%&8$*51((*1:8+5
0'8%&(88$8$=(G5%51(
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 26 of 31
L$=8$@
0'8%&+(@
0'8%&=C8(5*1
0'8%&I55G'(
0'8%&I55G=$
"
0'8%&%?88$=$
"
0'8%&%?88:''
0'8%&5$++$
0'8%&*$1
0'8%&+5$B8
0'8%&=$5*(
0'8%&158(
0'8%&+(+$=(&8G8#
0'8%&%$$(=8
0'8%&8G(8G)+$+8$(
0'8%&(''$&5858$&+8=8$$
+:(@%&=8=A:+8*()
5*,$$1$%&=8=A:+8*()
(*%8'$=8=A:+8*()
0'8%&=+%
"
0'8%&=8
0'8%&8+8$85(*=
0'8%&(+(A:$&+8=8$$
$=8%&(+$
08%&(+$
$=8%&'+8*():8(+$
08%&+8*():8(+$
$=8%&(++=$:8'
$=8%&'(++=$
08%&(++=$
0'8%&8I*():8+1($%+%&
0'8%&
0'8%&1*()+(@5G81$:8
0'8%&1+*1'55G$>(5>(5
"
0'8%&=8($&+8=8$$
8'$8588('8$
"
0'8%&A$>(5>(5
0'8%&8585$C8
0'8%&858$&+8=8$$
0'8%&++858>(5>(5
-'$
0'8%&8+C='8
0'8%&>(+8+$5%6$(
88
0'8%&(18+$+8$(%&
0'8%&=$'51$
0'8%&=*:8*
0'8%&=*8%''(+5G*($8
:8*
"
0'8%&85(5(++='8%&++5
""
0'8%&'*$G1A$8
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 27 of 31
.+&,$4%&+5
"
!=+
%7%%(3%
>
E
.+&5**(+('58%6+I84%&+5
"!=+
%7%%(3!
>
$
'
.+&51($%
.+&5+(+('58)
-*%8'$1)=8
4+(%&=J>(5>((+
0'8%&85585
0'8%&$)+=5@$
0'8%&1$(
0'8%&5;
0'8%&$=$$
0'8%&+I5*:+5*$$
0'8%&1+C8$8
0'8%&=I=1($%
0'8%&8G+=5++(+(>(B8+=1=
0'8%&++%6=8A(8
4=+$()8(
0'8%&1*
0'8%&((+C58$8'$8$
0'8%&=8$+($8$(%&
0'8%&8+C58$8
L$+:88:%&
+5G$++8$(%&:88:%&
+5G$+58:8(%&'5G)1$I(+
8%&5+%&1*%&*=8%&('5G8R85(8*85
(%&=51
95(1+8
(%&@$8=+
(%&5$@$8
(%&5$+15*$+5
0'8%&(()58
0'8%&'85+
"
0'8%&$>(*I)5885+>(8$8$5
0'8%&851*+:8+>(8$8$5+*B8(5
(%&=,%
(%&=,$&=(51
0'8%&18(5
0'8%&15G:8>(
0'8%&>(+$'C58+:8*B8(558'
0'8%&=1($%6
-*%8$=8%&%6)58+8$(%&
"
0'8%&18$8$$(5$+88I
"
48$8$$'8((5+*B8(5(
"
0'8%&5($)(>(+$5($%&
" "
0'8%&+5G5C8(+5+88I
"
0'8%&58$(18*&1=+(5C8
55
"
0'8%&>(+$+$5@%&5
3%4%34!3%3
3%4%34!3%3
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 28 of 31
0'8%&8++($(5+88I
0'8%&(==$5C8+=$$(+88I
0'8%&>($>(+$+5G+$+5*%&+
+88I
0'8%&>($+5G=1%&*$5%&+($(5885
+88I
0'8%&+5G>(+$8$8$+($(5
0'8%&>($>(+$+$$')8'$5+8
8I
0'8%&>($8*858(5(>(+$$&5$8+
8I+88I
0'8%&>(+$+1%&1B85+88I
0'8%&>($>(+$+++8%&:%&+I5+8
8I
0'8%&(>($>(+$+($:%&$5+8
8I:8$:%&+I5
0'8%&>($>(+$++5$1+*$%&8$(%&+8
8I:8
0'8%&>($>(+$+$(5$''=(+8
8I
0'8%&>($>(+$+$(A:5+88I
0'8%&>($>(+$+$(*()8(858
+88I
0'8%&>($>(+$+$(85(5++5++5&
=+88I
0'8%&>($>(+$+$(+5)8+88I
48$8$$8(+%&+*B8(5(
$(%&'8%61$+
$(%&'8%6+(885+(+8:81$+
$(%&'8%6++5@
0'8%&58**16($
0'8%&+88I+*B8(5=*)
0'8%&$*
0'8%&('$(8+$$+8+$*
0'8%&*B8(558'
"
0'8%&>(+$$+$&+8=8$$
0'8%&*(:85
"
0'8%&858G6
Q+%&1
($G15G
0'8%&',(=5G$
0'8%&$($(8+88I
0'8%&=++8+
0'8%&,15;$8
0'8%&'5G$(88I$&858%&
0'8%&'5G$(88I858%&
"
0'8%&$($$&5$8($B5+(88?18$5I18
5'I
"
0'8%&'5)+(88?18$5I185'I
"
0'8%&+5G($B5+8%&==B8+5G+C8
15'$8$
"
0'8%&+5G($B5+8%&==B8+5G+C8
15:8'$8$
"
-*%+I$
""
0'8%&1I+8
"
0'8%&=8$&8+($8G+5
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 29 of 31
0'8%&8*+$8*(
0'8%&(++%&1($%$=1
0'8%&>(+$8I+1($%+5+=$5
0'8%&1(8G(*5
0'8%&55+58>(5>(5:85($
0'8%&+$C55($
0'8%&*$+8(
48(+%&(85(B$
48(+%&)58:85(B$
"
48(+%&+5)8
D$8+1
48(+%&$&+8=8$$
"
4+$$881$88C+1B85$**
4+$$881$8858$(%&
=1$
4+$$881$885C8*1(
8
4+$$881$88A:*()8581
*1
4+$$881$888$8C8+(
+=(
4+$$881$88$($$8
G+5
4+$$881$8C8,$*(+('58%6
4%&+5
"!=
+
CJ%7C3(
.
)
E
$
(+$$881$88+85@+($&
+8=8$$
C88,
C88$**
C888(5&+5(('+($&8*1
$5
C8851&
C8888(
C88$=5+5$1
"
C885
C88C+1B858*=8$$
8$8$$8
C88C+1B85$&+8=8$$
C8885G(+>($$**+5$%&
C888
C8818'$G
C881$G
"
C881*()8I:8+=$1($%
"
C88(+8I+(+=$51($%'5G
C88858
C88'551*1
C888$1(*$)
C88+I1+
C88+($5I18
C88'885885(*B8(58*
C88*1858G
C881+%+$8$
C885(5($)',(
3%4%34!3%3
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 30 of 31
C88+(G1$5+@8$*%&858*
=8$$8$8$$
C88,I5I1',($85(*++8+8
5+
C88>($>(+$+(885++8
C88''8+++8
"
C88+(*
"
C88)1$
"
C88+85@8$(%&$&+8=8$$
C888'(B*1*15:8)5858'($
C88=$*1B85('=5@$8*5
C88$5;
C88'51$
""
C88B(++5++5&
""
C88B((8$&58:8++5++5&
C88+(:%&$5:88'(B*
C88=='A:'$=8
C888158+$R$8$(1+8()
^%&$15C8.88$+5
"
C88$15C8.88$+5
"
'(%&$15C8.88$+5
"
$&$15C8.88$+5
"
"
@C$^&_$.88$+5
"
"
+I98+
8:8@C$^^(9I*.
88$+5
"
-*%+$++):$85(*8$8G.88$+5
"
*/8$5.88$+5
"
*=$>(+$)/8$5.88$+5
"
*).88$+5
"
"
*5*&'.88$+5
"
1.88$+5
"
*58$75*&+$(:8+1.88$
+5
"
-*%5=$=:8(-
0.88$+5
"
-*%$+58($8%6-4
.88$+5
"
-*%8($8%&(5B-9.88$+5
"
-*%58($8%6+=$&+8=8$$.88$+5
"
5=$I*585(5.88$+5
"
-*%I*[email protected]$+5
"
-*%58($8%6=$&+8=8$$.88$+5
"
58($8%6+C5.88$+5
"
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Portaria CAT- 162, de 29 -12-2008
Page 31 of 31
+5*&+$(+8'.88$+5
"
+5*&+$(+8$.88$+5
"
+5*&+$(+C5.88$+5
"
*878($8%6.88$+5
"
**@'+85$$<..88$+5
"
(*58($8%6$&+8=8$$.88$+5
"
$+**%+58%&*%G+1$$$
.88$+5
"
+*8$?(*%$=%&$$$.88$
+5
"
"
1A$8$B8`.88$+5
"
=$a
(*+%&*%$=%&$&+8=8$$.
88$+5
"
"
1A$8+('58.88$+5
"
"
1$8$+%++('58:8*B8(58($8%&.
88$+5
"
"
(*+('58$&+8=8$$.88$+5
"
*$$1($%.88$+5
"
http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010
Download

Faça o da lei.