The Special Regime of Reinstatement of Tax Amounts for Export Companies (REINTEGRA) is a tax benefit launched on August of 2011 as part of a Brazilian Government Plan (Plano Brasil Maior). Such benefit is applicable to the export companies of manufactured goods that qualifies in the conditions of the content of the national regime, can do the reinstatement of federal taxes in the production chain through the application of a percentage predefined on export revenue.
The provided solution by Deloitte features the software New TPS – Reintegra, developed from the recognized and awarded software of Transfer Pricing (TPS®) by its own professionals, experienced and capable. The New TPS – Reintegra, allows to determinate the value of the benefit to be reinstate, partially or integrally, in the title of non-recoverable taxes existing in the production chain.
- Identification of the products able to request the benefit and demonstration of the results, considering the values by exported product;
- Evaluation of the percentages of participation of the imported raw materials for each product exported or sold to an Export Trading Company (ECE);
- Analysis of the risks on the products identified, as well in case of eventual fiscal exposition;
- Calculation of the benefit to be reinstated or compensated with own debts or through federal taxes;
- Completion of the PER/DCOMP (Electronic Request for Reinstatement, Repayment or Refund and Declaration of Compensation).
Until August of 2015, we assisted our clients in Reitegra projects which totalized in the recovery of BRL 540 millions