A person who is taxed under the scheme of business individuals with an intermediate regime and / or individuals with business and professional, with the business of buying and selling fish and seafood, "if you purchase their products directly to people who fish and there is no way that fishermen will provide tax receipts to meet requirements to be affected with ISR and IETU tax, that way you can fix this problem? On the basis of Article 123 of the Tax Act that established ce income as follows: "individuals who receive income from business or professional services, make the following deductions (this also applies to the intermediate regime): I. .. II. Procurement of goods and raw materials, semifinished or finished products, used to provide services, to manufacture goods or dispose. Meanwhile, Article 125 of the Act sets out requirements in comment to deduct purchases of goods that letter says, "the deductions allowed under this section, in addition to complying with the requirements of other tax provisions must meet the following: I. .. VIII. That in carrying out the transactions or by the last day of exercise, meet the requirements for each particular deduction established case law documents as evidence only referred to the first paragraph of section III of Article 31 of this Law, it is obtained later than day the taxpayer must file your return. Furthermore, the date of issue of the documentation evidencing a deductible expense must correspond to the period for which the deduction is made.