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v3.23.3

Taxes (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2023
Notes and other explanatory information [abstract] |
Summary of income taxes |
Summary of income taxes |  |  |  |  |  |
| Current assets | Current liabilities | Non-current liabilities
| 06.30.2023 | 12.31.2022 | 06.30.2023 | 12.31.2022 | 06.30.2023 | 12.31.2022
Taxes in Brazil |  |  |  |  |  |
Income taxes | 199 | 160 | 144 | 2,505 | − | −
Income taxes - Tax settlement programs | − | − | 56 | 50 | 315 | 302
| 199 | 160 | 200 | 2,555 | 315 | 302
Taxes abroad | 4 | 5 | 370 | 328 | − | −
Total | 203 | 165 | 570 | 2,883 | 315 | 302
Summary of outstanding amount of settlement year |
Summary of outstanding amount of settlement year |  |  |  |
| Jan-Jun/2023 | Jan-Jun/2022 | Apr-Jun/2023 | Apr-Jun/2022
Net income before income taxes | 19,401 | 29,564 | 8,435 | 16,350
Nominal income taxes computed based on Brazilian statutory corporate tax rates (34%) | (6,597) | (10,051) | (2,868) | (5,559)
Adjustments to arrive at the effective tax rate: |  |  |  |
Tax benefits from the deduction of interest on capital distributions | 611 | 383 | 611 | 383
Different jurisdictional tax rates for companies abroad | 101 | 394 | (145) | 203
Brazilian income taxes on income of companies incorporated outside Brazil (1) | (196) | (628) | (95) | (329)
Tax incentives | 77 | 8 | 34 | 2
Tax loss carryforwards (unrecognized tax losses) | (17) | (1) | (12) | (10)
Non-taxable income (non-deductible expenses), net | 4 | 68 | (2) | 44
Post-employment benefits | (178) | (186) | (101) | (44)
Results of equity-accounted investments in Brazil and abroad | 11 | 120 | - | (3)
Others | 12 | 18 | 2 | 4
Income taxes | (6,172) | (9,875) | (2,576) | (5,309)
Deferred income taxes | (1,485) | (1,989) | (813) | (28)
Current income taxes | (4,687) | (7,886) | (1,763) | (5,281)
Effective tax rate of income taxes | 31.8% | 33.4% | 30.5% | 32.5%
(1) | It relates to Brazilian income taxes on earnings of offshore investees, as established by Law No. 12,973/2014.
Summary of the changes in the deferred income taxes |
Summary of the changes in the deferred income taxes |  |
| Jan-Jun/2023 | Jan-Jun/2022
Opening balance | (5,918) | (625)
Recognized in the statement of income for the period | (1,485) | (1,989)
Recognized in shareholders’ equity | (2,380) | (2,571)
Translation adjustment | (671) | (29)
Use of tax loss carryforwards | − | (1,137)
Others | 25 | 4
Closing balance | (10,429) | (6,347)
Summary of composition of deferred tax assets and liabilities |
Summary of composition of deferred tax assets and liabilities |  |  |
Nature | Realization basis | 06.30.2023 | 12.31.2022
PP&E - Exploration and decommissioning costs | Depreciation, amortization and write-offs of assets | 914 | 158
PP&E - Impairment | Amortization, impairment reversals and write-offs of assets | 3,774 | 3,602
PP&E - depreciation methods and capitalized borrowing costs | Depreciation, amortization and write-offs of assets | (17,561) | (15,438)
Loans, trade and other receivables / payables and financing | Payments, receipts and considerations | (1,805) | 810
Lease liabilities | Appropriation of the considerations | (305) | 434
Provision for legal proceedings | Payments and use of provisions | 1,055 | 885
Tax loss carryforwards | Taxable income compensation | 953 | 914
Inventories | Sales, write-downs and losses | 188 | 333
Employee Benefits | Payments and use of provisions | 1,534 | 1,518
Others |  | 824 | 866
Total |  | (10,429) | (5,918)
Deferred tax assets |  | 671 | 832
Deferred tax liabilities |  | (11,100) | (6,750)
Summary of other taxes |
Summary of other taxes |  |  |  |  |  |  |  |
| Current assets | Non-current assets | Current liabilities | Non-current liabilities (1)
| 06.30.2023 | 12.31.2022 | 06.30.2023 | 12.31.2022 | 06.30.2023 | 12.31.2022 | 06.30.2023 | 12.31.2022
Taxes in Brazil |  |  |  |  |  |  |  |
Current / Non-current ICMS (VAT) | 725 | 716 | 541 | 473 | 927 | 699 | − | −
Current / Non-current PIS and COFINS | 326 | 378 | 2,699 | 2,362 | 121 | 28 | 118 | 89
Claim to recover PIS and COFINS | − | − | 724 | 657 | − | − | − | −
CIDE | − | 1 | − | − | − | 5 | − | −
Production taxes | − | − | − | − | 1,815 | 1,996 | 149 | 114
Withholding income taxes | − | − | − | − | 87 | 149 | − | −
Others (2) | 57 | 40 | 294 | 273 | 293 | 152 | 90 | 90
Total in Brazil | 1,108 | 1,135 | 4,258 | 3,765 | 3,243 | 3,029 | 357 | 293
Taxes abroad | 8 | 7 | 12 | 13 | 33 | 19 | − | −
Total | 1,116 | 1,142 | 4,270 | 3,778 | 3,276 | 3,048 | 357 | 293
(1) | Other non-current taxes are classified within other non-current liabilities in the balance sheet.
(2) | At June 30, 2023, it includes US$ 117 in current liabilities relating to export tax over crude oil, which was in effect from March 1 to June 30, 2023.

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