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INCOME TAX AND SOCIAL CONTRIBUTION (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax And Social Contribution |
Schedule of Income taxes |
Schedule of Income taxes |  |  |
| 2022 | 2021 | 2020
Income tax expense – current | (1,718.9) | (1,268.6) | (1,048.9)
Deferred tax expense on temporary differences | 1,012.6 | 1,072.9 | (1,576.0)
Deferred tax on tax loss carryforward movements in the current period | 1,361.9 | (440.9) | 862.4
Total deferred tax (expense)/income | 2,374.5 | 632.0 | (713.6)
Total income tax expenses | 655.6 | (636.6) | (1,762.5)
Schedule of reconciliation between the weighted nominal tax rate and the effective tax rate |
Schedule of reconciliation between the weighted nominal tax rate and the effective tax rate |  |  |
| 2022 | 2021 | 2020
Profit before tax | 14,235.6 | 13,759.2 | 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
| 11,718.4 | 11,120.0 | 12,101.5
Aggregated weighted nominal tax rate | 29.47% | 27.39% | 30.26%
Taxes payable – nominal rate | (3,453.3) | (3,045.3) | (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 | 655.6 | (636.6) | (1,762.5)
Effective tax rate | -4.61% | 4.63% | 13.06%

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