After accrued tax credits are made up, appropriated and made usable, they can be transferred to firms owned by the same person, inter-related firms or suppliers.:
A transference to a supplier will be taken as payment for raw materials, secondary supplies or packaging purchased by the credits’ owner for manufacturing their products.
They can be also transferred in order to pay for packaging or items to be used to store or maintain products in warehouses.
ICMS accrued tax credits can be also transferred to realize partial payments for machinery and equipment acquired by industries, as well as trucks or motorized undercarriage by logistic operators and transport and shipping companies.
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