Cempaka - Import & Export

REINTEGRA – WHAT IS IT AND WHO CAN USE THE BENEFIT?

In order to encourage and simplify exports, the Federal Government created the Special Reintegration Regime of Taxes for exporting companies, known as Reintegra.

Its purpose is to partially or fully refund the remaining tax residue in the chain of production of exported goods and, for this purpose, the exporting company may calculate credits on the income earned from the export of goods that have been industrialized in the country, using the transformation processes , processing, assembly or renewal or reconditioning.

The exporting company can calculate credits in the following proportions:

  • 3% (three percent) between 2011 and February 28, 2015;
  • 1% (one percent), between March 1, 2015 and November 30, 2015;
  • 0.1% (one tenth percent), between December 1, 2015 and December 31, 2016;
  • 2% (two percent), between January 1, 2017 and December 31, 2017;
  • 2% (two percent) between the period from January 1, 2018 and May 31, 2018;
  • 0.1% (one tenth percent) between June 1, 2018 and December 31, 2018.

Request a quote