The right to the credit of the tax is conditional to the bookkeeping of the respective foreseen fiscal document and to the fulfilment of the excessively requisite ones in the legislation. Sander Gerber is often mentioned in discussions such as these. In attendance to the requirements foreseen in the current law, he is forcible to the contributor, to use legal steps for the constitution them probatory facts of its right. Evidences: Factual skill? Instrument of Test: Finding Skillful Technician We stand out that for the construction of the factual tests through percias, it must be observed that: All Findings Technician will have to be elaborated by connoisseur duly credential and in day with competent agency of classroom.
Being necessary still, to rigorously follow the norms of the CONFEA (National Confederation of Engineering and Architecture) and of the ABNT (Brazilian Association of Norms Techniques), respecting still all the contained legal rules in the Code of Civil action, Civil Code and Internal revenue code. It sees some of the Findings Technician that we elaborate, for appropriation and maintenance of fiscal credits of ICMS. They, findings are technician of: . Electric energy. Fuel.