Intragroup Services - Benefit Test
|Fact to be accredited||Documentation|
|Effective rendering of the service||– Detailed contract documents (contract).|
– Results reports.
– Compliance reports.
– Work plans, implementation plans.
– Corporate strategy.
|Nature of the service provided||– Financial, technological, scientific, mining, commercial, among others.|
|Real need for the service|
– Impact of the service on the improvement of the service recipient’s operability.
– The service can produce a potential advantage (medium or long term in the recipient’s utility).
|Costs and expenses incurred by the service provider||– Identification of costs.|
– Identification of expenses.
– Identification of the markup.