Technical report of the Difal clearance in Santa Catarina based on the convention 52/2017

Abstract

This article deals with a descriptive empirical technical report that aims to verify and clarify controversial points regarding the calculation and collection of the interstate tax differential (DIFAL) in the branch of a multinational company located in Santa Catarina. To do so, it was necessary to study legislation relevant to the above, such as Convention 52 of 2017, ICMS Regulation of Santa Catarina 2001 and others, as well as reflection on organizational culture. For the implementation of the action plan, qualitative research was used, that is, the relationship between the real and the conceptual does not require statistical techniques for data development and demonstration. From the point of view of procedures, this technical report will be made based on bibliographical and documentary research. After the research and the documentary survey, some proposals were made that were suggested to Company A (matrix), in order to improve the procedure as a whole in its subsidiary (Subsidiary C). However, faced with a scenario of a company with a lean organizational culture, the process of acceptance and implementation of the proposals took time, but nevertheless, it occurred.