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SELECT Matriz, Mes, Ano, Cstpis, Cstcofins, SUM(Vlrcontabil),
       SUM(Nvl(Basepiscalcqtde, Basepis)), Nvl(Aliqpiscalcqtde, Aliqpis),
       SUM(Vlrpis), SUM(Basecofins), Nvl(Aliqcofinscalcqtde, Aliqcofins),
       SUM(Vlrcofins), Indinternoexterno, Indcumulativo, Indtribut,
       Codnatrec, Codcontribapur ,
SUBSTR( TO_CHAR( B.CODITEM ) || ' - ' || B.DESCITEM , 0, 250 )
  FROM Rfv_Debpiscofins_Nivel4 a, RFV_TABAUXPISCOFINS B
 WHERE a.MATRIZ = 
 and a.ano = 
 and a.MES = 
 and CASE
         WHEN a.Codnatrec IS NOT NULL THEN
          a.Codnatrec
         ELSE
          a.Codcontribapur
       END = b.Coditem(+)
   AND CASE WHEN a.Codnatrec IS NOT NULL THEN
 Decode(a.Cstpis, '02', '4.3.10', '03', '4.3.11', '04',
              Decode(b.Codtabela(+), '4.3.10', '4.3.10', '4.3.11'), '05',
              '4.3.12', '06', '4.3.13', '07', '4.3.14', '08', '4.3.15', '09',
              '4.3.16')