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This document is based on exemplifying the calculations performed by routine FISA302 - Calculation of Compensation or Restitution of ICMS ST.
The calculations are based on the Practical Guide of Digital Tax Bookkeeping - EFD ICMS/IPI in its version 3.0.5, where, in record C185, for the field 15 VL_UNIT_ICMS_ST_ESTOQUE_CONV (value to be refunded) we have, in detail:
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