By Mariana Martins

Ministers of the 1st Section of the STJ approved today a binding summary statement equating sales destined for the ZFM to exports for the purpose of enjoying Reintegra.

According to the approved text, “The tax benefit that deals with the Special Regime for Reintegration of Tax Values for Exporting Companies (Reintegra) covers sales operations of goods of national origin to the Manaus Free Trade Zone, for consumption, industrialization or re-exportation abroad”.

The new Summary will allow companies that make sales to the Free Trade Zone to claim the return of tax residue remaining in the production chain, and the related credits may be subject to a request for reimbursement or compensation.