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Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Taxes |
Schedule of income taxes |
Schedule of income taxes |  |  |  |  |  |
| Current assets | Current liabilities | Non-current liabilities
| 12.31.2023 | 12.31.2022 | 12.31.2023 | 12.31.2022 | 12.31.2023 | 12.31.2022
Taxes in Brazil |  |  |  |  |  |
Income taxes | 199 | 160 | 989 | 2,505 | − | −
Income taxes - Tax settlement programs | − | − | 58 | 50 | 299 | 302
| 199 | 160 | 1,047 | 2,555 | 299 | 302
Taxes abroad | 19 | 5 | 253 | 328 | − | −
Total | 218 | 165 | 1,300 | 2,883 | 299 | 302
Schedule of statutory income tax rate and effective income tax rate |
Schedule of statutory income tax rate and effective income tax rate |  |  |
| 2023 | 2022 | 2021
Net income before income taxes | 35,396 | 53,525 | 28,225
Nominal income taxes computed based on Brazilian statutory corporate tax rates (34%) | (12,036) | (18,197) | (9,597)
Adjustments to arrive at the effective tax rate: |  |  |
Tax benefits from the deduction of interest on capital distributions | 1,329 | 1,234 | 843
Different jurisdictional tax rates for companies abroad | 579 | 822 | 296
Brazilian income taxes on income of companies incorporated outside Brazil (1) | (530) | (763) | (546)
Tax incentives | 303 | 187 | 50
Tax loss carryforwards (unrecognized tax losses) | 23 | 221 | 59
Non-taxable income (non-deductible expenses), net (2) | 322 | (15) | 234
Post-employment benefits | (348) | (394) | (802)
Results of equity-accounted investments in Brazil and abroad | (88) | 87 | 318
Non-incidence of income taxes on indexation (SELIC interest rate) of undue paid taxes | 54 | 33 | 903
Others | (9) | 15 | 3
Income taxes | (10,401) | (16,770) | (8,239)
Deferred income taxes | (876) | (906) | (4,058)
Current income taxes | (9,525) | (15,864) | (4,181)
Effective tax rate of income taxes | 29.4% | 31.3% | (29.2)%
(1) It relates to Brazilian income taxes on earnings of offshore investees, as established by Law No. 12,973/2014.
(2) It includes provisions for legal proceedings and payment of an administrative contribution over the TFC Pre-70 for the administrative funding of the PPSP-R pre-70 and PPSP-NE pre-70 plans.
Schedule of changes in the deferred income taxes |
Schedule of changes in the deferred income taxes |  |
| 2023 | 2022
Opening balance | (5,918) | (625)
Recognized in the statement of income for the period | (876) | (906)
Recognized in shareholders’ equity | (2,559) | (3,220)
Translation adjustment | (602) | (45)
Use of tax loss carryforwards | − | (1,123)
Others | 10 | 1
Closing balance | (9,945) | (5,918)
Schedule of composition of deferred tax assets and liabilities |
Schedule of composition of deferred tax assets and liabilities |  |  |
Nature | Realization basis | 12.31.2023 | 12.31.2022
PP&E - Exploration and decommissioning costs | Depreciation, amortization and write-offs of assets | (6,296) | (6,587)
PP&E - Impairment | Amortization, impairment reversals and write-offs of assets | 4,203 | 3,602
PP&E - Right-of-use assets | Depreciation, amortization and write-offs of assets | (9,369) | (5,611)
PP&E - depreciation methods and capitalized borrowing costs | Depreciation, amortization and write-offs of assets | (18,784) | (15,438)
Loans, trade and other receivables / payables and financing | Payments, receipts and considerations | (2,479) | 810
Leasings | Appropriation of the considerations | 9,240 | 6,045
Provision for decommissioning costs | Payments and use of provisions | 8,010 | 6,745
Provision for legal proceedings | Payments and use of provisions | 954 | 885
Tax loss carryforwards | Taxable income compensation | 1,140 | 914
Inventories | Sales, write-downs and losses | 411 | 333
Employee Benefits | Payments and use of provisions | 2,036 | 1,518
Others |  | 989 | 866
Total |  | (9,945) | (5,918)
Deferred tax assets |  | 965 | 832
Deferred tax liabilities |  | (10,910) | (6,750)
schedule of recovery reversal of net deferred tax assets liabilities |
schedule of recovery reversal of net deferred tax assets liabilities |  |
| Assets | Liabilities
2024 | 138 | (1,646)
2025 | 58 | 2,540
2026 | 61 | 402
2027 | 73 | 744
2028 | 71 | (255)
2029 and thereafter | 564 | 9,125
Recognized deferred tax assets | 965 | 10,910
Schedule of tax loss carryforwards |
Schedule of tax loss carryforwards |  |
|  | Assets
| 12.31.2023 | 12.31.2022
Brazil | 368 | -
Abroad | 780 | 987
Unrecognized deferred tax assets | 1,148 | 987
Schedule of unrecognized deferred tax assets |
Schedule of unrecognized deferred tax assets |  |  |  |  |
| 2030 - 2032 | 2033 - 2035 | 2036 - 2038 | Undefined expiration | Total
Unrecognized deferred tax assets | 285 | 299 | 141 | 55 | 780
Schedule of other taxes |
Schedule of other taxes |  |  |  |  |  |  |  |
| Current assets | Non-current assets | Current liabilities | Non-current liabilities (1)
| 12.31.2023 | 12.31.2022 | 12.31.2023 | 12.31.2022 | 12.31.2023 | 12.31.2022 | 12.31.2023 | 12.31.2022
Taxes in Brazil |  |  |  |  |  |  |  |
Current / Non-current ICMS (VAT) | 592 | 716 | 607 | 473 | 1,032 | 699 | − | −
Current / Non-current PIS and COFINS | 304 | 378 | 2,876 | 2,362 | 265 | 28 | 141 | 89
Claim to recover PIS and COFINS | − | − | 733 | 657 | − | − | − | −
CIDE | − | 1 | − | − | − | 5 | − | −
Production taxes | − | − | − | − | 2,094 | 1,996 | 145 | 114
Withholding income taxes | − | − | − | − | 272 | 149 | − | −
Others | 58 | 40 | 290 | 273 | 443 | 152 | 90 | 90
Total in Brazil | 954 | 1,135 | 4,506 | 3,765 | 4,106 | 3,029 | 376 | 293
Taxes abroad | 6 | 7 | 10 | 13 | 60 | 19 | − | −
Total | 960 | 1,142 | 4,516 | 3,778 | 4,166 | 3,048 | 376 | 293
(1) Other non-current taxes are classified within other non-current liabilities in the statement of financial position.

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