Análise do ICMS diferido no estado do Mato Grosso: cálculo do FETHAB e do IAGRO para uma empresa de agronegócio que comercializa soja em grãos

Abstract

This research analyzed the calculation of the Deferred ICMS in the State of Mato Grosso of a commercial agribusiness company, which resells the soybean product in grains. As determined by the rules of that State, in addition to calculating the ICMS, there is the obligation to calculate the FETHAB, and depending on the product, it has the calculation of the IAGRO, which are contributions destined to the State of Mato Grosso. The objective was to demonstrate, through research and used sources, the analysis of deferred ICMS in the state of Mato Grosso in the Agribusiness branch and the calculation of FETHAB and IAGRO. A fictitious company was used, which sells the soy product in grains, to demonstrate the correct way to carry out these calculations, with calculations and presentation of results, for the taxpayer of this State, when making this option, instead of the normal calculation of the ICMS. The methodology was classified as applied, inductive method approach, with. bibliographical research and qualitative evaluation. The result analyzed the 3rd quarter of 2022, presenting, in a very detailed way, the calculation of deferred ICMS, FETHAB, additional FETHAB and IAGRO.