// CREDIT RECOVERY

Specialized Tax & Social Security Review in Brazil

A tax and social security review is an in-depth retrospective audit of prior years’ tax and payroll records to identify legitimate recoverable credits, overpayments, and unapplied deductions. Covering PIS, COFINS, ICMS, IPI, IRPJ, CSLL, and social security charges, our work unlocks immediate liquidity for your company, with fee structures linked directly to successful recovery.

Complimentary preliminary feasibility diagnostic: we quantify your recoverable tax opportunities using proprietary algorithms compliant with global TGS Global audit standards.

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Auditors reviewing corporate tax and payroll data in Brazil

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5-Year Statutory Audit

Exhaustive review across the past 60 months of filings to identify unapplied tax credits and correct misclassified entries with SELIC monetary correction.

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Proprietary Analytical Software

Advanced electronic engines processing 100% of XML invoices, SPED files, and accounting ledgers without disruptive manual sampling.

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Success-Linked Remuneration

No upfront professional fees for preliminary diagnostics — our compensation is tied directly to verified economic recovery for your company.

// METHODOLOGY

The 3-Stage Recovery Process

A seamless, non-disruptive administrative methodology conducted with senior partner oversight.

STAGE 01

Electronic Ingestion & Cross-Checking

Receipt of SPED files and automated execution of thousands of audit validation rules to detect uncredited VAT inputs and overpaid rates.

STAGE 02

Technical Substantiation Report

Presentation of our executive report quantifying identified opportunities, supported by prevailing judicial precedents and administrative rulings (CARF).

STAGE 03

Offsetting & Cash Recovery

Administrative rectification of tax returns (PER/DCOMP) and electronic compensation against upcoming monthly tax liabilities with 100% legal backing.

// FAQ

Frequently Asked Questions

// DÚVIDAS FREQUENTES

Perguntas Frequentes

Esclareça as principais dúvidas sobre nossos processos, metodologia e atuação técnica.

Which Brazilian taxes can be recovered through a retrospective review?expand_more

Federal and state taxes including PIS, COFINS, ICMS, IPI, IRPJ, CSLL, and employer social security contributions (INSS / RAT / FAP), identifying overpayments, uncredited input invoices, and favorable judicial precedents.

How many prior years can be examined under Brazilian statute?expand_more

Under the Brazilian National Tax Code (CTN), companies can recover overpaid taxes within the five-year statute of limitations (60 months) preceding the filing date, with monetary indexing via the official SELIC interest rate.

What digital files does my company need to provide?expand_more

The analysis is performed electronically using standard Brazilian tax files: SPED Fiscal (ICMS/IPI), EFD Contribuições (PIS/COFINS), ECF, DCTF, and eSocial/GFIP records, processed via our proprietary analytical algorithms.

How does tax review differ from ongoing tax advisory?expand_more

Tax review is retrospective and project-based, recovering cash flow from prior years. Tax advisory is ongoing and forward-looking, guiding current operations and planning future transactions.

// DIRECT SENIOR PARTNER ENGAGEMENT

Discover your company's tax credit potential without initial financial commitment

Request a confidential preliminary diagnostic with a senior tax partner.

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