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Incentives from
the government

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PROGOIÁS – Law no 20.787/2020

Implementation of a new industrial establishment (General Rule)

Revitalization of industrial establishment

paralyzed for more than 12 months (General Rule)

Expansion of industrial establishments already

existing (on the quantity of production

exceeding that of installed industrial capacity

on the filing date of the request for

framework)

General rule:

Credit granted with payment of protection Up to 12th Month
  • Credit Granted 64%
  • Protects 10%
13th to 24th month
  • Credit Granted 65%
  • Protects 8%
From the 25th Month
  • Credit Granted 66%
  • Protects 6%

Exceptions (Priority Municipalities or Revenue below the limit of Simples Nacional):

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Comexproduzir

OPERATION

Exemption from ICMS payment for import
(upon exoneration).
ICMS reduction from 17% to 4% for exits to
Goiás (calculation base reduction benefit),
in the Annex to the TARE.

Interstate ICMS reduction:
I. From 4% to 1.4% in outflows for taxpayers from other countries
States (credit benefit granted 65% of the ICMS debit balance);
II. From 17% to 5.95% in exits destined to non-contributors from other countries
States (credit benefit granted 65% of the ICMS debit balance).
Social contribution to be paid 5% on the
discounting interstate transactions;
6% contribution on the ICMS discount
interstate, to the PROTEGE fund, for 30 months, or 4% for cash payment;

ACCREDITATION

Elaboration of Economic Viability project.

Appreciation of the Project, and approval of the incentive by the
Produir’s Deliberative Council.

Signing of the Special Regime Agreement Term
(TARE) with the Secretariat of Economy

COMEXPRODUZIR, subprograms of PRODUZIR, is the program of the Government of Goiás that encourages the implantation and expansion of companies that carry out foreign trade operations.

FRUITION

COMEXPRODUZIR has fruition until December 31, 2032, due to the extension of the program, or until December 31, 2025, according to Complementary Law 160/2017, if so imposed by law.

REQUIREMENTS

COMEXPRODUZIR only reaches companies that operate mainly with foreign trade, that is, at least 95% of the entries must come from:

I. Imports

II. National acquisitions for export;

III. Return of products sent for industrialization on account and

order of the importer.

Requires that customs clearance be carried out within the

Goiás State, except when restricted by ANVISA.

ACCREDITATION

Elaboration of Economic Viability project.

Appreciation of the Project, and approval of the incentive by the
Produir’s Deliberative Council.

Signing of the Special Regime Agreement Term
(TARE) with the Secretariat of Economy

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Logproduzir

LOGPRODUZIR, subprogram of PRODUZIR,
is the Government of Goiás program that
encourages the deployment and expansion of
Logistic Operators companies in the
Goias state.

 

PRODUZIR

PRODUZIR is the Government of Goiás program that
encourages the implantation and expansion of industries,
reducing the monthly ICMS value due to the
beneficiary company.

REQUIREMENTS

LOGPRODUZIR only reaches companies
logistics operators that exercise
simultaneously the activities of:
I. Transport agency;
II. Cargo storage;
III. Charge transport.

FRUITION

LOGPRODUZIR has fruition until December 31
2022 in accordance with Complementary Law 160/2017.

OPERATION

In the case of the expansion project (company in operation), the benefit of the credit granted by ICMS will
only on the amount that exceeds the monthly average of the amount of ICMS actually paid by the Operator
Logistics, corresponding to interstate operations, with the average being calculated through payments
the tax in the last 12 (twelve) months prior to the project’s filing date;

I. 25% credit granted to companies that operate cumulatively in the road or air transport logistics segment,
loading and storage of own or third party goods;

II. 36% for the companies mentioned in item II whose payment of ICMS on own operations or on behalf of third parties is greater than
R $ 900,000.00 (nine hundred thousand reais) per month.

* The percentages of credit granted will be increased to 50 and 72%, in April 2,020.

In the case of the expansion project (company in operation), the benefit of the credit granted by ICMS will
only on the amount that exceeds the monthly average of the amount of ICMS actually paid by the Operator
Logistics, corresponding to interstate operations, with the average being calculated through payments
the tax in the last 12 (twelve) months prior to the project’s filing date;

If the Logistics Operator assumes the billing of goods by his client, according to the legal protection
specific goods, for goods, whether own or on behalf of third parties, intended for sale or
industrialization applies:

I. Reduction of the ICMS calculation base from 17% to 10% for internal exits;

II. ICMS credit granted equivalent to the percentage of up to 3% in interstate exits, 12% to 9%.

Social contribution to be paid of 5% on the discount of interstate operations, being:

I. 2% for the Bolsa Universitária Program;

II. 3% for FUNPRODUZIR.

Additional contribution of 6% on the interstate ICMS discount, to the PROTEGE fund, for 30 months, or
4% for cash payment, in case the company requests the extension of the fruition period until 2022.

Contribution to the PROTEGE Fund of 15% (fifteen percent) applied on the amount of the incentive for the periods
from April 2019 to March 2020, from the first to the sixth month of enjoyment of the incentive and 14% (fourteen
percent) from the seventh month, decreasing 1% (one percentage point) each month, up to the minimum limit of 9%.

ACCREDITATION

Elaboration of Economic Viability project;

Appreciation of the Project, and approval of the incentive by the Produze Deliberative Council;

Signing of the Special Regime Agreement (TARE) with the Economy Secretariat.

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Wholesale Regime

ICMS – TAXES

The incidence of ICMS occurs at different levels
according to the operation or provision, as follows:

* Internal exits from the states of the South and Southeast regions, except the State of
Espírito Santo, base rate of 18%;

* Internal exits from the states of the Midwest, North and Northeast regions,
including the State of Espírito Santo, base rate of 17%;

* Interstate exits from the states of the South and Southeast regions, except
Espírito Santo, for the states of the North, Northeast and
Midwest, including the State of Espírito Santo: rate of 7%;

* Interstate exits from the states of the South and Southeast regions, except
Espírito Santo State, for the other States of the South and
Southeast, except the State of Espírito Santo: rate of 12%;

* Interstate exits from the states of the North, Northeast and Center regions
Oeste, and also the State of Espírito Santo, to all destinations,
rates of 12%.

ICMS CREDITS

In purchases made in Goiás, there are
full appropriation of ICMS credits.

In purchases made from suppliers of other
Federation states have limited themselves to
of credit by 7%, in the proportion in which they occur
sales to customers established in Goiás, that is,
if 30% of the sale is internal, therefore, 30% of the
acquisition it will be necessary to limit the credit to 7%, or
make a chargeback if the largest has been taken advantage of.

This limitation does not apply to the acquisition of goods to be
used in the industrialization process.

ICMS DEBITS

In internal exits (sales to customers in Goiás),
there is a reduction in the calculation base, therefore
instead of considering the “original” rate of 17%,
is considered 11%, with the customer appropriating
of this credit highlighted in the NF of
sale.

ICMS DEBITS

In interstate exits, where there is an incidence of 12% of
ICMS for all destinations, credit granted
3% calculated on the value of the invoice, which may be 4%
in the case of medicines, therefore:
I. 12% debt for interstate exits;

II. Credit granted at 3% for interstate exits (4% for

medicines);

III. Net debt of 9% (8% for medicines) for interstate exits, the

be offset against existing credits for entries.

PROTEGE GO FUND

There is a compulsory obligation to collect 15% of the
benefit, both by reducing the calculation base (outflows
internal credit), such as credit granted (interstate outflows),
for the Protege Goiás fund, intended for social programs
of State.

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Special Investment Credit

The Special Investment Credit – CEI, is a
financial incentive, in which the Secretariat of Economy
State of Goiás, grants the implantation of
industrial complex, a benefit where 70% of ICMS
from own operations may be used
for the formation of cash, in order to achieve
of the industrial project.

ACCREDITATION

1. Investment Project, containing:

The. physical and financial schedule of civil works and placement of
machines, equipment and installations;

B. indication of the number of direct and indirect jobs to be
generated by the enterprise;

ç. the expected date for the start of industrial activity,
corresponding to the implantation or expansion of an industrial complex.

2. Appreciation of the Project and approval of the incentive
by the Secretariat of Economado Estado de Goiás

3. Signing of Term of Regime Agreement
Special.

OPERATION

1. The CEI’s resource consists of 70% of the balance
ICMS debtor from own obligation
BENEFICIARY COMPANY.

2. In a Checking Account, whose bank will be defined
by the Secretariat of Economy, 70% of the
ICMS generated in the month and paid, through DARE, the
remaining remainder.

3. The CEI concession is limited, cumulatively:

a) the term of fruition of up to 36 months, counted from the effective date
the special regime;

b) 40% of the proven value of civil works, machinery,
equipment and facilities;

b) 40% of the proven value of civil works, machinery,
equipment and facilities;

PREREQUISITES

1. Company with State Registration;
2. Don’t be in Active Debt with the
public spheres;
3. Will have investments for the implantation of
industrial complex.

OBLIGATIONS

Monthly, after the conclusion of the TARE, it will be
necessary to forward to the Secretariat of Economy:

The. copy of the ICMS Calculation Record book sheet;
B. copy of the collection document (DARE) for the portion of the
tax due;
ç. copy of the deposits corresponding to the constitution of the credit
special for investment;
d. copy of bank statement;
and. the value of the investment made in the reference month,
duly proven through tax documentation
(Invoices) related to the acquisition of goods or realization of
services specifically designed for the approved project;
f. the monthly and accumulated values of the investment made.

4. The accumulated balance, according to the CEI limit, may
be redeemed, with payment of 23% (twenty-three
percent) of the deposited amount (20% settlement
advance + 1% donation to PROTEGE Fund + 2%
donation to CRER). credit granted (outflows
interstate), for the Protege Goiás fund,
destined for state social programs.

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