In order to guide its tax agents, the Federal Revenue Revenue published on 29/11/2013 the normative opinion No 24/2013 dealing with a particular type of legal operation involving industrialized products and, consequently, the IPI.
Specifically, the opinion deals with cases where an industrial establishment acquires from other industrial establishments products analogous to those of its manufacture to meet the increasing needs of the market, assuming an imbalance in the balance of supply and demand.
As a rule, you see the Federal Revenue to IPI in cases where the product has not suffered a new industrialization process. Products purchased for resale must come prepared for availability to consumers, not requiring any kind of improvement.
The concept of operation in the legal level should be analyzed as a legal business. Leandro Paulsen, Transcribing Aires Fernandino Barreto, brought the following well-versed proposition on the theme: "The term Already the definition of "industrialized product" can be done through basic conceptualization. For good Portuguese, "product" is that all well produced / manufactured / created, naturally or by man's hands, and "industrialized" is the adjective of a product that has undergone industrialization process or that was the object of the industry. < / p> The caveat is made for the need for the taxpayer to maintain separate stocks for the products manufactured and acquired, with the financing of tax control to the Secretariat of the Federal Revenue Service, under the sanction of being launched and the IPI is released , on all the transacted goods. Source: Federal Revenue Website of Brazil. http://www.receita.fazenda.gov.br/legislacao/parecerescesnormatents/2013/ opinion242013.htm Paulsen, Leandro. Tax Law: Constitution and Tax Code in the light of Doctrine and Jurisprudence / Leandro Paulsen. 12. ED. - Porto Alegre: Bookstore of the Editora lawyer; ESMAFE, 2010.
