The accumulated credit generator establishment of tax, in accordance with Article 71 of RICMS/ 00 for appropriation effect and use of credits accumulated in the tax records, is subject to compose the information introduced in the system defined by CAT Ordinance No 83-2009, as amended, entitled "Determination System ICMS Related to Cost of Goods outputs and services rendered”.

The rules laid down in the manual SEFAZ-SP (CAT No 83-2009) are designed to identify and quantify the service and merchandise or product output, sales tax levied on the goods taken services, supplies and other materials used in service delivery, marketing or industrialization.

The established system should keep track of all information about the cycle of acquisition, production, marketing and service performed by the establishment, under the tax, whether or not related to the calculation of accumulated ICMS tax credit.

The Tax Credit ICMS under this system is prepared in digital files, subject to the guidelines contained in Annex "Digital File Training Guidance Manual System ICMS Determination Relating to Cost of Goods outputs and services rendered".

It is extremely complex systematic, by going beyond the control of production, costs and inventory, to present to the tax authorities in each item sold the structure of the composition of this item, with a view to demonstrate the cost of ICMS embedded in this product and the Treasury Department of São Paulo, through this systematic hindered the most of the rules for compensation and return of ICMS Accumulated Lender Balance of companies.