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 and energy sources, aiming at continuous improvement of products such as rubber, latex, plastics, additives, paints, adhesives, among others.) Seeking to remain competitive, especially in front of “players” located in Europe and Asia.

On another front, the pharmaceutical activity, licensed to research, develop, market and distribute drugs, must be in constant renewal. In general, this industry manufactures and sells its medicines only after a long process, involving months or years of research, testing and heavy investment. Research for the search and improvement of certain drugs can cost billions of dollars.

The chemical processing industries are constantly challenged by the technological advancement of their competitors, as well as government interventions related to the control of CO2 emissions, popularly known worldwide as “villain gas” of the greenhouse effect. Thus, the demand for the development of more efficient, economical and non-polluting products is increasingly present in the pipeline of these industries.

This constant improvement, coupled with the strong dynamics centered on research and development, industrial production and marketing with high investment and competition strategy focused on the differentiation of products, can give rise to the concession of the fiscal incentive contained in the Good Law, which provides a financial return up to 27% on the expenses incurred with these activities.


The chemical and pharmaceutical sector is embedded in a complex tax system, which has become increasingly confusing. It is essential to have a technical view on the operations of the sector to manage the entire tax flow to provide tax benefits.


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