In order to reinstate amounts related to residual tax costs existing in the production chains, the federal government issued Provisional Measure No. 540 of August 2011, creating Reintegra, duly regulated on 12/1/2011 by Decree No. 7,633/2011. Thus, the legal entity that produces and exports manufactured goods in the country, will be able to calculate the amounts for the purpose of partially or fully refunding the existing tax residue in its production chain.