Understanding Occurrences and Sub-Item Codes

Sub-item codes are government codes that identify actions which are associated with transactions that are subject to ICMS taxes, or that supply additional information about the transactions. For example, a sub-item code might define debits, credits, or deductions. Occurrences identify when the action that is identified by a sub-item code occurred. You create occurrence records for transactions that do not fall under the normal taxation rules.

You set up sub-item codes by using the Electronic GIA Sub-Item Code program (P76B128A). Generally, you set up the sub-item codes once and then modify them as necessary.

Before you extract GIA records, you use the Electronic GIA Occurrences program (P76B128B) to enter the occurrences that occurred during the time frame for which you extract GIA records. Occurrences records are child records of header records (record type 5).