stj

In a unanimous decision, the 1st Class of the STJ determined (judgment made in11/21/2017 - REsp 1694357) that the ICMS cannot be included in the calculation basis of the Social Security Contribution on Gross Revenue. PGFN still has an appeal. The Contribution was created by Law 12.546 / 11, which established the collection until the end of 2016. The objective was to replace the contribution of 20% on the payroll by a rate of 1% to 4,5% on gross revenue. The gross revenue, calculation basis of the CPRB, is the entry of values that starts to belong to the company, those that integrate the equity of the entity that receives it, being different from a mere entry, as is the case of ICMS. As the National Treasury itself has already recognized the close similarity between CPRB's demand and actions aimed at excluding ICMS from the PIS and Cofins calculation basis, we believe that, judicially, this issue has a probable chance of success

DRAWBACK

Drawback is a special customs regime established by Decree Law No. 37, dated 11/21/66, granted to in... READ MORE 

Repetro

The Repetro is a special customs regimen of import and export of goods destined to the activities of... READ MORE 

STJ WILL JUDGE REPETITIVE APPEAL ABOUT TUST / TUSD TAXATION

The STJ will define whether the tariffs for the use of electric transmission and distribution system... READ MORE 

SERVICES

OUR SERVICES

Know below our lines of services, all compatible with the contract model by success fee:

INNOVATION

INNOVATION

The Law of Good has been allowing for more than a decade that innovative projects can generate a significant tax economy for real profit companies that finance them. The GT Consultancy is a national reference in the identification of encouraging activities, elaboration of the accounting dossiers, technical and incentive form to the Ministry of Science and Technology.

TAXATION

TAXATION

Brazilian tax laws are notoriously complex. Daily countless standards and obligations are disclosed or altered by bringing the most different impacts in the daily life of the companies, which requires constant monitoring and alertness as to the changes promoted. Failure to observe a single change can generate large liabilities or loss of one.

FINANCING

FINANCING

Our performance within the line of funding is full-service and fully guided in success. In addition to working on identifying the most appropriate line, we draw up every financing project, and we make sure that the resource is effectively captured, at which point our consultancy succeeds.

INFORMATICS LAW

INFORMATICS LAW

The law of Informatics, is a government program that is expected to expire until 2029, although it is speculate, as an unfolding dispute in the WTO (World Trade Organization) that the programme should be suspended for allegedly discriminating products originated in Other countries. In fact, there are discussions about the reform of the law, however it is a fact that the production of computer and telecommunications equipment becomes highly costly without the effects of the computer law and the possible tax reductions for industries that can Fit the concept of basic productive process.

The success of EMBRAPA in researches applied to nutrients and soil optimization, defensive, process improvement and cycle shortening (planting and harvesting), ... Read more

Minimization of pollution by fossil fuels, hybrid technologies and energy efficiency, self-guided vehicles, human-machine interactivity, safety algorithms interconnected to braking systems,... Read more

The Brazilian food industry is experiencing an era of constant technological improvement. Innovation projects of the most varied scopes, such as new regulations by ANVISA, increase of “shelf life” ... Read more

Companies in this industry are usually dedicated to providing high technology solutions and advanced materials for a variety of industries. Focusing on the production of high technology materials such as fibers, resins and polymers,... Read more

Law 11.196 / 05 (Good Law) inaugurated in Brazil the greatest evolution regarding the fiscal incentive for technological innovations.... Read more

Companies in the distribution, transmission and generation of energy sector must annually apply a minimum percentage of their net operating revenue in the Energy Sector Research and Development Program.... Read more

The metallurgical sector works with the extraction, transformation and application of metallic materials, such as iron, gold, silver and bronze, in addition to working with polymeric, ceramic and composite materials.... Read more

The naval segment is characterized using more efficient methods of construction, studies of new materials to increase the useful life of vessels and the possibility of inserting them for a longer time in more hostile environments without the need for maintenance.... Read more

Multidimensional BIM methodology (the construction as a living and dynamic organism), new techniques and technologies for construction and management and supervision of works with mobile or sensing tools,... Read more

Consumption today is consolidated as one of the main drivers of the economy. The retail industry, therefore, strives to develop tools that meet a population willing to buy everything.... Read more

Regarding the chemical industry, increasing competition in the market requires companies to focus their efforts on the development of new technologies and / or processes focused on the optimization of raw materials... Read more

One of the segments that suffered most from technological innovations was health. From hospitals, clinics and laboratories, ... Read more

Often the definition of technological innovation is narrowly and mistakenly related only to industry when it technologically develops or perfects a product or to the pharmaceutical and chemical industries whose innovation is intrinsic to its nature.... Read more

New drilling techniques that potentiate well productivity, new data-processing techniques (big data or not) from seismic analyzes for pre-operational purposes to monitoring production variables; ... Read more

Internet of Things is the new technological frontier to be transposed, either through the evolution of infrastructure for capturing and transmitting data,... Read more

Mineral research is one of the incentive activities within the Technological Innovation Law. The life cycle of the mines, with special emphasis on FEL 1 and FEL 2,... Read more

In response to an Innovation environment, this sector is continuously working on the development and application of new technologies. ... Read more

RESULTS

ESTATISTICS OF OUR BUSINESS

396,66 Mi
Incentive mapped in
5 regions
1,84 Mi
Average value
by plea
500 K
Average annual economy
per customer
97%
Average approval
by the government
3,7%
Investment in innovation
(% w/billing)
in our customers
Zero
Assessments History
on subject Customers
the risk
TIC
Leader in the segment of
technology, information
and communications
OIl&Gas
Leader in the segment
Naval, Submarine,
Oil and gas
Insurance
Leader in the segment of
Insurance, Capitalization
and Welfare
Conservatism
Appropriation of the fiscal asset
only after approval of the
Government and total accounting support
Compliance
Linking accounts and centers
specific cost of R&D in
ECF (IR Declaration) records
Compensation
Aid in the rectification of
sequential DCOMPs,
request for restitution, DCTFs

GT CONSULTORIA

OUR HISTORY

Since the conception of the GT consultancy, with the Association of Young and prominent professionals with robust experience acquired in multinational companies of audit and consultancy, the proposal of our team was to differentiate the standard model of the companies of Consulting in general, without leaving aside its most notable facet: the technical excellence of the professionals. Besides the technical excellence, we base our professional activities on three more pillars, to which we also credit the weight that influences the trust of entrepreneurs and executives contractors in our work.

The GT consultancy operates in partnership with the client from the collection of information, to the conception of an alternative and its implementation in practice, making the report only one step of the scope, except for strictly advisory works. Our professionals are stimulated to the constant search for technical excellence, whether through academic activities, either through the recurrent interaction between the whole team to exchange experiences. In addition to the exchange of experience, we periodically passed the legal and Infra-legais acts with regulatory, fiscal and auditory impact on the different economic segments through our homepage and blog.

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TEAM

MEET OUR TEAM

Fabrizio Gammino

Fabrizio Gammino

Diego Teixeira

Diego Teixeira

Josias Peirão

Josias Peirão

Célia Ott

Célia Ott

João Freitas

João Freitas

Diamantino Lopes

Diamantino Lopes

Fernanda Macedo

Fernanda Macedo

Tais Chaves

Tais Chaves

Wallace Felizardo

Wallace Felizardo

Marcela Silva

Marcela Silva

Marcus Vargas

Marcus Vargas

Laleña Vieira

Laleña Vieira

Thauany de Paula

Thauany de Paula

André Monteiro

André Monteiro

Marcos Acácio

Marcos Acácio

Victor Hugo Santiago

Victor Hugo Santiago

Thiago Silva

Thiago Silva

Bruna Mota

Bruna Mota

Marcelo Barbosa

Marcelo Barbosa

Victor Balassiano

Victor Balassiano

Susane Caldeiras

Susane Caldeiras

Vanessa Varjão

Vanessa Varjão

Adriano Monteiro

Adriano Monteiro

Bruno Cabral

Bruno Cabral

Rodrigo Moro

Rodrigo Moro

Danilo Bellazzi

Danilo Bellazzi