services
Credit of Brazil State Tax (ICMS)
ICMS credit on Electrical Energy
The Complementary Law 102/2000, in its article 33 states that only the electric energy consumed in the process of industrialization can be considered for tax credit purposes. Therefore, in order to use the ICMS credit, companies must have a technical report provided by a qualified company that quantifies the energy consumed specifically in the production process. Pioneer in the elaboration of reports for ICMS credit on electric energy, Perfil Energia in 2001 developed a methodology of its own and approved by the State Treasury Secretariat. In addition, the company is registered in CREA and provides ART (Note of Technical Responsibility) of each elaborated report, being legally responsible for all the information contained therein.
Perfil Energia is responsible for the elaboration of more than 600 reports of companies of the most diverse segments, throughout the national territory.
The reports done by Perfil Energia are formatted according to the guidelines of the State Treasury Department and present a list containing the calculation and obtained measurements.