Tax planning

The main purpose of this study is to evaluate the current fiscal policy in the corporate tax area, on the taxation of contributions to PIS/PASEP - Social Integration Programme, and COFINS - Contribution to Social Financing, in relation to companies established in the Manaus Free Trade Zone (ZFM), levied on gross revenue within the knowledge of the legislation. Its main focus is on the approach to credit analysis in organisations, as it aims to reduce costs and expenses in organisations. The credit will be used as a deduction from the amount of contributions to be paid, arising from other operations in the domestic market, or offset against own debts due relating to taxes and contributions administered by the Brazilian Federal Revenue Service. Nowadays, tax issues occupy space in the decision-making processes of the top management of organisations due to increasing government obligations. In view of this, we sought to analyse the contributions assessed as a result of tax incentives for industrialised products in the Manaus Free Trade Zone.