(11) 3075.2881 (51) 3041.1681 | 3072.2020

We are specialized on giving support and assistance to recover and use ICMS’ refundable tax credits at financial moves.

Our work takes place entirely within the administrative sphere, with all due legal ratifications from Exchequer authorities.

Once existent refundable credits are analyzed, in order to check all the legal basis that make them valid, we provide a job proposal, which covers all possible homologations and transferences of those credits to other companies, at least in those states where a direct transfer is allowed by the local ICMS’ rules. “The refundable tax credit, in those cases in which a transfer to other companies is not possible, can be also used to fund part of the purchases of the Fixed Assets, as well as for paying raw materials suppliers.

Thus, ICMS buying and selling operations can be executed in any of the country’s states, and as long as they are fully authorized by the local Exchequer authority, they are beneficial and lawful operations for both buyers and sellers, acting directly on the company’s financial health, given their positive impact on the business’ cash flow.

Ivo Ricardo Lozekam

Fiscal and Tax Consultant
Senior writer and the Various Publications , highlighting
Revista Brasileira de Estudos Tributários";
Repertório de Jurisprudência IOB
Associado da APET – Associação Paulista de Estudos Tributários
Site Contributor www.fiscosoft.com.br in the ICMS posts
SEO in Lozekam Consultoria Ltda.

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Areas of expertise

Foreign Trade

Tax levies and reduction on import operations, by using refundable tax credits from ICMS to offset expenses and taxes due at customs.

Truck Transport and Logistics

Spefically for those cargo shipped to external countries, or parked at ports and customs. By recovering the ICMS paid on imports of fuels and immobilized assets.

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Industrial Sector

Tax planning and strategy looking for reducing the tax burden with ICMS payments for industries, by outsourcing some activities or using triangled operations, supported by tax credits.

Cumulative Refundable Credits

Recovery and realization of cumulative refundable tax credits, making them financially available for a number of sectors, including homologation for transfering these credits to third companies.

From administrative procedures, and reminding this is always happening under the allowance of Exchequer authorities allied with a profound technical know-how, it is possibile to reduce the ICMS’ tax burden, by using refundable credits from third parties.

São Paulo
Av. Paulista, 1765 - Conj. 72
Bela Vista - São Paulo - SP
CEP 01311-200 Phone: +55 (11) 3075.2881

Porto Alegre
R. Mostardeiro, 366 - Conj. 501
Moinhos de Vento - Porto Alegre - RS
CEP 90430-000 Phone: +55 (51) 3041.1681 | 3072.2020