FERTILIZANTES HERINGER S.A. Company Registry (NIRE): 32.3.0002794-6 Corporate Taxpayer's ID (CNPJ/MF): 22.266.175/0001-88

Notice to the Market

Viana, January 24, 2017

Income Tax (IRPJ) and Social Contribution (CSLL) Refund

Fertilizantes Heringer S.A. has federal tax credits related to a negative income tax and social contribution base recorded under the taxable income system for fiscal year 2013.

The Company requested the refund of said credits to the Federal Revenue Service in 2014 and, one year later, filed a writ of mandamus with the purpose of obtaining a resolution regarding said requests.

The Company obtained a favorable decision, which is not yet final and unappeallable, and the Federal Revenue Service expressly and irrevocably recognized the Company's right to the partial refund of the requested amount.

On January 24, 2017, the federal government refunded the amount of R$41.5 million. The remaining balance is the object of administrative questioning resulting from differences in understanding between the Company and the Federal Revenue Office in Vitória/ES.

Rodrigo Bortolini Rezende Chief Financial and Investor Relations Officer

Fertilizantes Heringer SA published this content on 24 January 2017 and is solely responsible for the information contained herein.
Distributed by Public, unedited and unaltered, on 24 January 2017 20:25:07 UTC.

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