PRESUMED CREDIT: CASE OF A TECHNOLOGY INDUSTRY IN SANTA CATARINA

Abstract

This study aims to analyze the impact of the presumed credit of Tax on the Circulation of Goods and Services (ICMS) on a technology company located in the State of Santa Catarina, focusing on the year 2023. The presumed credit, granted by the state government according to RICMS/SC, aims to reduce the tax burden of companies in the sector, promoting technological and commercial development. This is a qualitative and descriptive approach, based on a case study of the company, analyzing financial documents such as balance sheets, ICMS declarations (DIME), and other accounting reports. The results show that, in 2023, the company obtained significant tax savings. Of the total recoverable ICMS on incoming goods, 13.61% were reversed, while 86.39% were used, resulting in a recovered credit of R$ 1,085,242.39. Regarding ICMS on outgoing goods, the presumed credit reduced the amount payable by 75.45%, generating savings of 92.12% in the total ICMS due to the state government. This allowed the company to allocate more resources to Research, Development and Innovation (RD&I) activities and market expansion. From this, it was possible to conclude that the presumed credit brought clear financial benefits to the company in the short term, encouraging innovation and expansion. However, the study highlights that, for more consistent and lasting results, tax incentives need to be complemented by other policies.