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" 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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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*&$5 3%43*4!3%3 http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010 Portaria CAT- 162, de 29 -12-2008 Page 25 of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http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010 Portaria CAT- 162, de 29 -12-2008 Page 26 of 31 L$=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$8 http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010 Portaria CAT- 162, de 29 -12-2008 Page 27 of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http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010 Portaria CAT- 162, de 29 -12-2008 Page 28 of 31 0'8%&8++($(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+($8G+5 http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010 Portaria CAT- 162, de 29 -12-2008 Page 29 of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http://info.fazenda.sp.gov.br/NXT/gateway.dll/legislacao_tributaria/portaria_cat/pcat1622008.... 15/10/2010 Portaria CAT- 162, de 29 -12-2008 Page 30 of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email protected]$+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