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v3.23.1

Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Summary of Income Taxes |
Summary of Income Taxes |  |  |  |  |  |
| Current assets | Current liabilities | Non-current liabilities
| 12.31.2022 | 12.31.2021 | 12.31.2022 | 12.31.2021 | 12.31.2022 | 12.31.2021
Taxes in Brazil |  |  |  |  |  |
Income taxes | 160 | 133 | 2,505 | 682 | − | -
Income taxes - Tax settlement programs | − | − | 50 | 43 | 302 | 300
| 160 | 133 | 2,555 | 725 | 302 | 300
Taxes abroad | 5 | 30 | 328 | 8 | − | -
Total | 165 | 163 | 2,883 | 733 | 302 | 300
Summary of Outstanding Amount of Settlement Year |
Summary of Outstanding Amount of Settlement Year |  |  |
| 2022 | 2021 | 2020
Net income (loss) before income taxes | 53,525 | 28,225 | (226)
Nominal income taxes computed based on Brazilian statutory corporate tax rates (34%) | (18,197) | (9,597) | 77
Adjustments to arrive at the effective tax rate: |  |  |
Tax benefits from the deduction of interest on capital distribution | 1,234 | 843 | (16)
Different jurisdictional tax rates for companies abroad | 822 | 296 | 1,874
Brazilian income taxes on income of companies incorporated outside Brazil (*) | (763) | (546) | (743)
Tax incentives | 187 | 50 | (9)
Tax loss carryforwards (unrecognized tax losses) | 221 | 59 | (428)
Post-employment benefits | (394) | (802) | 559
Results of equity-accounted investments in Brazil and abroad | 87 | 318 | 49
Non-incidence of income taxes on indexation (SELIC interest rate) of undue paid taxes | 33 | 903 | -
Others | - | 237 | (189)
Income taxes | (16,770) | (8,239) | 1,174
Deferred income taxes | (906) | (4,058) | 1,743
Current income taxes | (15,864) | (4,181) | (569)
Effective tax rate of income taxes | 31.3% | 29.2% | (519.5)%
Summary of the Changes in the Deferred Income Taxes |
Summary of the Changes in the Deferred Income Taxes |  |
| 2022 | 2021
Opening balance | (625) | 6,256
Recognized in the statement of income for the period | (906) | (4,058)
Recognized in shareholders’ equity | (3,220) | (1,555)
Translation adjustment | (45) | (133)
Use of tax loss carryforwards | (1,123) | (1,172)
Others | 1 | 37
Closing balance | (5,918) | (625)
Summary of composition of deferred tax assets and liabilities | The composition of deferred tax assets and liabilities is set out in the following table: Summary of composition of deferred tax assets and liabilities
Nature | Realization basis | 12.31.2022 | 12.31.2021
PP&E - Exploration and decommissioning costs | Depreciation, amortization and write-offs of assets | 158 | (1,362)
PP&E - Impairment | Amortization, impairment reversals and write-offs of assets | 3,602 | 4,382
PP&E - depreciation methods and capitalized borrowing costs | Depreciation, amortization and write-offs of assets | (15,438) | (12,924)
Loans, trade and other receivables / payables and financing | Payments, receipts and considerations | 810 | 3,490
Lease liabilities | Appropriation of the considerations | 434 | 1,244
Provision for legal proceedings | Payments and use of provisions | 885 | 605
Tax loss carryforwards | Taxable income compensation | 914 | 1,827
Inventories | Sales, write-downs and losses | 333 | 228
Employee Benefits | Payments and use of provisions | 1,518 | 1,250
Others |  | 866 | 635
Total |  | (5,918) | (625)
Deferred tax assets |  | 832 | 604
Deferred tax liabilities |  | (6,750) | (1,229)
Summary of Estimated Schedule of Recovery/Reversal of Net Deferred Tax Assets (Liabilities) Recoverable (Payable) |
Summary of Estimated Schedule of Recovery/Reversal of Net Deferred Tax Assets (Liabilities) Recoverable (Payable) |  |
| Assets | Liabilities
2023 | 55 | (93)
2024 | 22 | 304
2025 | 20 | 1,091
2026 | 20 | 1,033
2027 | 20 | (171)
2028 and thereafter | 695 | 4,586
Recognized deferred tax assets | 832 | 6,750
Summary of Aging of the Unrecognized Tax Carryforwards |
Summary of Aging of the Unrecognized Tax Carryforwards |  |
|  | Assets
| 12.31.2022 | 12.31.2021
Brazil | − | 1
Abroad | 987 | 1,351
Unrecognized deferred tax assets | 987 | 1,352
Summary of Reconciliation between Statutory Tax Rate and Effective Tax Expense Rate |
Summary of Reconciliation between Statutory Tax Rate and Effective Tax Expense Rate |  |  |  |  |
| 2030 - 2032 | 2033 - 2035 | 2036 -2038 | Undefined expiration | Total
Unrecognized deferred tax assets | 418 | 339 | 167 | 63 | 987
Summary of Other Taxes |
Summary of Other Taxes |  |  |  |  |  |  |  |
| Current assets | Non-current assets | Current liabilities | Non-current liabilities (*)
| 12.31.2022 | 12.31.2021 | 12.31.2022 | 12.31.2021 | 12.31.2022 | 12.31.2021 | 12.31.2022 | 12.31.2021
Taxes in Brazil |  |  |  |  |  |  |  |
Current / Non-current ICMS (VAT) | 716 | 665 | 473 | 379 | 699 | 995 | - | -
Current / Non-current PIS and COFINS (**) | 378 | 418 | 2,362 | 2,030 | 28 | 499 | 89 | 45
Claim to recover PIS and COFINS | - | - | 657 | 594 | - | - | - | -
CIDE | 1 | 6 | - | - | 5 | 42 | - | -
Production taxes | - | - | - | - | 1,996 | 2,147 | 114 | 21
Withholding income taxes | - | - | - | - | 149 | 86 | - | -
Tax Settlement Program | - | - | - | - | 9 | 67 | 7 | 6
Others | 40 | 48 | 273 | 249 | 143 | 142 | 83 | 70
Total in Brazil | 1,135 | 1,137 | 3,765 | 3,252 | 3,029 | 3,978 | 293 | 142
Taxes abroad | 7 | 46 | 13 | 9 | 19 | 23 | - | -
Total | 1,142 | 1,183 | 3,778 | 3,261 | 3,048 | 4,001 | 293 | 142
(*) Other non-current taxes are classified as other non-current liabilities.
(**) As of December 31, 2022, it includes US$ 5 (US$ 104 as of December 31, 2021) related to exclusion of ICMS (VAT tax) in the basis of calculation of sales taxes PIS and COFINS (contributions for the social security).

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