Reintegra

Special Regime of Reintegration of Tax Values for Exporting Companies.

Reintegra is a program to stimulate and encourage the export of manufactured products. With this benefit, the exporting company may request reimbursement on the value of the exported goods.

The purpose of the tax benefit is to return all or part of the remaining tax residue in the production chain of exported products. In other words, it allows exporting companies to get back amounts paid in taxes such as PIS, COFINS, IRPJ and CSLL, among others from stages prior to the production process of the exported product.

For companies that have manufactured products export operations. Reintegra is exclusively for exporting companies, whose products must have certain characteristics, such as: being produced in the country, through processes of transformation, processing, assembly or renovation or reconditioning; To be included in the Table of Incidence of the Tax on Industrialized Products (TIPI), as well as imported inputs must not have their cost higher than the percentage limit of the export price according to current legislation.

• Gain / Tax credit

  Allow the recovery of the tax waste resulting from the export production chain. Through this program there is reimbursement in kind or tax compensation with own debts, overdue or falling due, related to taxes administered by the RFB (such as PIS, COFINS, IRPJ and CSLL).