Aproveitamento de creditos de ICMS gerados em operações de aquisição de mercadorias para revenda por empresas optantes pelo lucro real ou presumido que compram de empresas optantes pelo simples nacional

Abstract

The objective of this research was to demonstrate the differences that ICMS generated credits and their respective use can cause in the contributions that refer to it. This work was developed through a qualitative field study. Data collection for this research occurred through the application of an online questionnaire, applied via the Google Forms platform, which was aimed at employees in the purchasing sector of companies in the retail sector. In total, 10 professionals were interviewed in 10 companies investigated. It appears that the objective of the study was partially fulfilled, as the companies investigated generally demonstrated that they did not observe the issue of tax regimes, the tax relationship with suppliers, as well as showing that they did not have strategic planning, so that they could check how they can take advantage of ICMS credits. From this perspective, it was concluded that it is important for companies to know that the payment of ICMS is directly related to the delivery of goods to companies, and correct compliance with tax obligations is essential to avoid legal and financial problems. It is important that companies are well informed about the ICMS rules in their state and rely on accounting professionals or tax consultants to ensure adequate compliance with ICMS-related tax obligations.