(11) 3075.2881 (51) 3041.1681 | 3072.2020

Creditor balance of Accumulated ICMS

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.

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