Answer to Consultation No. 14, of April 4, 2013, clarified that the suspension on revenues concerning freight hired by a mainly exporting company reaches the freight revenues obtained by the contractor, even when the services are subcontracted. According to this Answer, the suspension of contributions does not forbid the register of credits by the transporter, which may be deducted from these contributions or offset with debts concerning other taxes managed by the IRS, as provided by Section 49, of NR IRS No. 1,300/2012.

(Answer to Consultation No. 14, 04.04.2013, Official Gazette 05.31.2013).