Estudo de caso sobre créditos de impostos pagos em uma empresa do setor avícola

Abstract

This study aimed to verify whether the taxes paid at source are properly utilized to offset taxes payable of the analyzed company. We conducted a case study on the company in the period from October to December 2015. Through an internal document search in the company, which analyzed 6,499 tax documents that form the basis of calculations for credits of PIS AND COFINS of which: 1,131 notes of purchases of raw materials, 430 notes of services, 611 bills of electricity, 36 receipts for rents, leases notes 9, 3250 knowledge of freight, 220 notes of acquisitions of fixed assets and 812 notes acquisitions presumed. There were two calculations, one obeying the law and the other by knowledge of the manager himself. They were found between the two calculations a variation of 0.37% positive, ie, acquisitions cleared the 2nd calculation increased by R$ 30,220.05 in relation to 1st calculation, considering that the period of analysis were on the 4th quarter. Thus, amounted to an amount of R$ 120,880.20 / year, which led to PIS and COFINS credits in the amount of R$ 11,181.42 / year not recorded, the change has little impact on the result. Given this result it is necessary to area managers remain attentive to laws governing this process so that the company does not have a significant reduction in the company's results.