In a change of understanding, the 3rd Panel of the CARF Superior Chamber understood that industrialization by order makes up the basis for calculating the presumed IPI credit, because it is a value that adds to the acquisition cost of the manufactured products.
It is worth mentioning that the presumed IPI credit is a tax benefit for companies that export goods, as a way of reimbursing PIS and COFINS levied on the acquisition of raw materials,
intermediate products and packaging products in the domestic market, which are used in the production process of exported goods.
