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ICMS Tax Credit

Concerning taxpayers that have excess ICMS tax credit, some state laws establish options that allow the taxpayer to transfer its credits. In the state of São Paulo, for example, the state law offers three options for the taxpayer that has an excess of ICMS tax credit to use the tax already paid (instead of offsetting same with ICMS debt), namely:

  1. Transfer of ICMS credits to any of its affiliates or offices established in the state of São Paulo
  2. Transfer the credits to an interdependent company, as defined by the law, or
  3. Use the credits to pay suppliers of raw materials and/or certain fixed assets.

Other state laws may establish other options for the use of ICMS credits.

Por Eng
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