Companies in this category can acquire inputs with tax exemption (IPI, PIS and Cofins) The federal government published in the Federal Official Gazette on September 19, a Provisional Measure to decrease from 70% to 50% the percentage revenues originated from exports in order to be considered “a preponderantly exporter company” and be able to  acquire domestic and imported inputs with tax exemption (IPI, PIS and Cofins). The goal is to avoid compromising the working capital of exporting companies.    When a company acquires inputs in the domestic market, taxes (IPI, PIS and Cofins) are collected. The values are entered in the accounts as tax credits, which will be used to deduct part of tax debts related to taxes generated by domestic sales. However, when a company exports, the sale does not generate tax debt.   Therefore, the credits of inputs of imported products must be exempted from the debts generated by other domestic sales. If the percentage of exports over the total revenue of the company is large, more credits are generated than debts and the return must be requested cash. This compensation, however, involves an investigation of the merits of the claim by the Internal Revenue Service in Brazil, which can compromise the working capital of the exporting companies, while they wait for the credit authorization.