About GETCA
A non-profit civil association dedicated to studying taxation across agribusiness production chains, from the supply of inputs to export.
Why chains, in the plural
Chains, because the scope runs from inputs to the final product and does not stop at the farm gate: input dealers, machinery and implements, production, storage, freight, industry, mills, trading and port.
In the plural, because soybeans, corn, cotton, cattle, sugarcane and ethanol follow different chains, each with its own regimes and issues.
Purposes
The association's purpose is the study, research, technical debate and institutional representation on tax matters in agribusiness value chains. To that end, GETCA shall:
- Analyze the legislation, case law and doctrine on the taxes that weigh on the chains, including under the IBS, CBS and Selective Tax regime.
- Prepare and publish technical notes, studies, institutional opinions and publications.
- Promote seminars, conferences, courses, research and working groups.
- Provide technical input to the Legislative and Executive branches and to tax administrations in public consultations, hearings and rulemaking.
- Technically represent the common interest of the chains before professional bodies, federations, cooperatives and rural unions.
- Request admission as amicus curiae under article 138 of the Brazilian Code of Civil Procedure.
- Bring together accountants, lawyers, economists, business administrators, farmers and companies, fostering technical exchange among them.
- Enter into agreements and partnerships with professional bodies, educational institutions and organizations representing the sector.
Guiding principle
Every institutional position GETCA takes is preceded by a written study, reviewed by the Technical and Scientific Council and published with the names of those technically responsible.
What GETCA does not do
GETCA does not distribute surpluses, dividends or any share of its assets among members, council members or directors, and applies all of its resources to its stated purpose.
- No individual tax consulting or advisory services.
- No sponsorship of cases for members or third parties.
- No representation of any member's commercial interests.
- No party-political affiliation.