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INCOME TAX AND SOCIAL CONTRIBUTION - Reconciliation From the Weighted Nominal to the Effective Tax Rate (Details) - BRL (R$) R$ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Income Tax And Social Contribution |  |  |
Profit before tax | R$ 14,235.6 | R$ 13,759.2 | R$ 13,494.4
Adjustment on a taxable basis |  |  |
Others non-taxable income | (883.3) | (611.0) | (6.2)
Government grants related to sales taxes | (2,535.1) | (1,883.1) | (1,597.8)
Share of results of joint ventures | 29.1 | 115.7 | 43.3
Non-deductible expenses | 192.8 | 99.2 | 119.6
Worldwide taxation | 679.3 | (360.0) | 48.2
| R$ 11,718.4 | R$ 11,120.0 | R$ 12,101.5
Aggregated weighted nominal tax rate | 29.47% | 27.39% | 30.26%
Taxes payable nominal rate | R$ (3,453.3) | R$ (3,045.3) | R$ (3,662.1)
Adjustment on tax expense |  |  |
Income tax Incentives | 234.0 | 213.2 | 123.2
Deductible interest on shareholders’ equity | 4,079.9 | 2,516.0 | 2,213.2
Tax savings from goodwill amortization | 27.2 | 77.5 | 77.5
Withholding income tax | (164.5) | (876.0) | (628.2)
Recognition/(write-off) of deferred charges on tax losses | (58.2) | (1.5) | 123.2
Effect of application of IAS 29 (hyperinflation) | (249.0) | (123.3) | (50.5)
Others with reduced taxation | 239.5 | 602.8 | 41.2
Income tax and social contribution expense | R$ 655.6 | R$ (636.6) | R$ (1,762.5)
Effective tax rate | (4.61%) | 4.63% | 13.06%

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