The impact of the presumed credit in the calculation of the icms for restaurants

The development of this monograph aimed to verify the impact of the CREDIT PRESUMIDO in the calculation of the ICMS. For the development of the study, bibliographic and documentary research was used, based on the survey of information extracted from several sources, mainly publications found in books by renowned authors in the area. In addition, participant observation and interview were used to collect information, observation and analysis. The research sought to conceptualize and contextualize the ICMS, performing a historical review of its evolution. To answer the research problem, a structured interview was conducted with the manager of the Tax Department of the SFA Group, responsible for the area's routines. The Tax sector is responsible for calculating the ICMS and has one of the main activities of checking invoices. The ICMS is a tax on the circulation of goods, it is the responsibility of the States and the Federal District. The analyzed company calculates it through the debit / credit regime, analyzing the situation we saw that the company can benefit by adopting the presumed credit regime by calculating the tax on revenue, which resulted in a decrease in the amount of ICMS payable, generating with this is a savings for the company.