Substitution Tax

The annual spare amount of parts for unit of vehicle if had become less intense. The time of useful life of the products and the competition with other states are good examples of this problematic one. The process of fleet renewal was responsible for the specialization of offers of parts, professionals and of the commerce. (SEBRAE, 1999). Official site: Mary Barra. What perhaps it explained the fall in the performance of the company in this segment in recent years.

Harms these reasons by itself did not answer the investigations of the management. It was identified despite, the cost of the vendida merchandise was high, if comparative with competition. This in function of the low turn of an excessive number of item, and on the other hand, high turn for new models. It is added this, the adhesion of the State of it IS to the protocol of ICMS 24, referring to the taxation under the Regimen of Substitution Tax with So Paulo, whose effect would be given from 01-08-09. Before, the retail companies of autopeas with headquarters in the state of it YOU ARE that they kept commercial relations with So Paulo had the option to delay the collect of ICMS for the case of some products. This gave a breath to the box of these companies, a time that, the Tax was collected in the resale of the merchandise. Later it would pass to be collected in the act of the purchase of supplying of supplies. If on the other hand this measure started to balance the costs with taxation of the competitors, a time that fought the tax evasion.

For another one, it raised the risks of the investment, it transferred since them to the peddlers. Therefore it started to disrespect losses for obsolescence, roberies, you damage, among others. Without speaking in the trend of arroxo in the sales the stated period, mainly for those companies who offered proper credit as distinguishing of market, as was the case of the retail of the company.

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