Transferência de crédito de ICMS no setor agropecuário

Abstract

The present work has as general objective to demonstrate the perception of the rural producer on ICMS that a farmer is entitled to the transfer resulting from the rural activity according to the legislation of Paraná establishes, based on the last five years of operations. By means of a qualitative and exploratory case study. An interview was made with the rural producer in order to determine his perception about the restitution process. Subsequently, in order to measure the total value of this process, based on the procedures established by the State Revenue Agency of Paraná, the amount of ICMS recoverable as base was evidenced the years from 2013 to 2017. After the completion of the process, the amount of restitution was R $ 3,894.27. Based on the simulations carried out through the interview, the rural producer showed the importance of the procedure in the agricultural sector despite the difficulties regarding legislation and bureaucracy, highlighting its lack of knowledge and exploration in this area.