• Reduction of the ICMS impact on net income of the company through tax planning alternatives, allied to corporate governance and compliance;

• Elimination or reduction of the tax contingency risks;

• Recovery of undue payments or overpayments;

• Recovery and/or utilization of tax credits; and

• Analysis and redefinition of strategies in relation to tax litigations (administrative and judicial).

• Analysis and assessment of tax and financial incentives more appropriate to the business of the company;

• Comparative analysis of the impact of the prevailing tax incentives;

• Preparation of economic-financial projects for obtaining tax incentives in the federal and state environments;

• Advisory services in negotiations with the public institutions involved.

Tax matters that affecting companies that a part of a certain segment become segment demands.
Once the probability of resolving these issues through representatives of the segment is greater than when faced individually by the companies it is of fundamental importance for reaching integrated solutions.

Among the services that comprise this work program, we emphasize:

• Following-up on the issue of regulatory acts (federal and state) and relevant administrative and legal decisions, identifying opportunities and risks that could affect companies of the sector;

• Tax consulting in relation to the constant amendments to the legislation;

• Guidance and preparation of petitions and applications to the tax authorities in the name of the sector;

• Advisory services in research and pricing of products submitted to the ICMS tax substitution regimen, when applicable, for the purpose of defining the respective value-added margins;

• Participation in the Tax Committee meetings of entities of the segment, if any, with the purpose of discussing and address the issues affecting the respective segment;

• Advisory services in the creation and structuring of the Tax Committee, if not yet established;

• Advisory services in relation to the tax propositions and aspects affecting the sector in the National Meeting of State Tax Coordinators and Administrators (ENCAT), Permanent Technical Commission of the ICMS (COTEPE) and National Finance Policy Council (CONFAZ);

• Following-up on proposed legislation for the reformulation of the National Tax System, with analysis of the issues causing impact to the segment, preparation of summaries and amendments to the mentioned proposed legislation;

• Participating in meetings with authorities to deal with tax matters affecting the segment.