Elaboração de laudos para crédito de ICMS em energia elétrica: estudo de caso em indústrias de pequeno porte no municipio de Pio IX – PI.

Abstract

The Tax on the Circulation of Goods and Services (ICMS) is one of the most burdensome taxes on electricity bills. Therefore, this study aims to recover part of the amount paid in ICMS on the electricity bill. The solution found was to prepare a report for ICMS credit, governed by Law No. 87 of September 13, 1996 and Decree 21,400/15 of the ICMS regulation (RICMS). Both state that the amount of ICMS levied on the electricity bill can be used as credit, in certain circumstances. To prepare the reports, two companies in the city of Pio IX - PI were selected to write a report for ICMS credit on electricity. To prepare the report, surveys were made of the electricity consumption of various equipment that do not participate in the industrialization process of these companies. The result was 87.32% for the company Bras Sucos and 43.37% for the bakery Vieira. The work can contribute to the growth of the local economy, since the amounts that were previously paid in taxes and did not stay in the city can now be invested in the development of the companies' infrastructure and hiring of new employees.