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INCOME AND SOCIAL CONTRIBUTION TAXES (Tables) | 12 Months Ended
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Dec. 31, 2019
INCOME AND SOCIAL CONTRIBUTION TAXES |
Schedule of deferred income and social contribution taxes |
|  | December 31, |  | December 31,
|  | 2019 |  | 2018
Tax loss carryforwards |  | 600,249 |  | 310,293
Negative tax base |  | 146,346 |  | 6,627
Provision for judicial liabilities |  | 265,571 |  | 101,667
Operating provisions and other losses |  | 933,818 |  | 286,616
Exchange rate variation - Taxation on a cash basis |  | 2,001,942 |  | 534,093
Losses on derivatives |  | 618,427 |  | 291,254
Fair value adjustment on business combination – Amortization |  | 713,656 |  | 5,327
Unrealized profit on inventories |  | 293,322 |  | 227,830
Lease |  | 2,922 |  | 6,196
Other temporary differences |  | — |  | 4,056
Assets temporary differences |  | 5,576,253 |  | 1,773,959
Goodwill - Tax benefit on unamortized goodwill |  | 216,857 |  | 13,161
Property, plant and equipment - deemed cost adjustment |  | 1,506,220 |  | 1,552,579
Accelerated tax depreciation |  | 1,113,200 |  | 1,196,182
Borrowing cost |  | 104,549 |  | —
Fair value of biologic assets |  | 53,502 |  | —
Tax provision on results of subsidiaries abroad |  | 463,850 |  | —
Fair value adjustment on business combination with Fibria – Deferred taxes, net |  | 502,347 |  | —
Tax credits - gains in tax lawsuit (ICMS from the PIS/COFINS calculation basis) |  | 43,559 |  | —
Other temporary differences |  | 17,004 |  | 41,172
Liabilities temporary differences |  | 4,021,088 |  | 2,803,094
Non-current assets |  | 2,134,040 |  | 8,998
Non-current liabilities |  | 578,875 |  | 1,038,133
Schedule of accumulated tax losses and social contribution tax loss carryforwards |
|  | December 31, |  | December 31,
|  | 2019 |  | 2018
Tax loss carry forward |  | 2,400,998 |  | 1,241,172
Social contribution tax loss carryforward |  | 1,626,064 |  | 73,633
Schedule of rollforward of net balance of deferred income tax |
|  | December 31, |  | December 31,
|  | 2019 |  | 2018
Beginning balance |  | (1,029,135) |  | (1,787,354)
Business combination with Fibria (1) |  | 1,034,842 |  | —
Tax loss |  | 270,559 |  | (264,955)
Tax loss carryforwards |  | 139,719 |  | (23,203)
(Reversal)/provision for judicial liabilities |  | 31,262 |  | (1,964)
Operating provisions and other losses |  | (21,757) |  | 82,785
Exchange rate variation - Taxation on a cash basis |  | 552,421 |  | 451,300
Derivative losses |  | 319,860 |  | 390,198
Fair value adjustment on business combination – Amortization |  | 699,527 |  | 5,327
Unrealized profit on inventories |  | 65,492 |  | 124,454
Lease |  | (3,274) |  | 69
Adjustment to present value |  |  |  | 174
Tax benefit on unamortized goodwill |  | (203,696) |  | (3,098)
Property, plant and equipment - Deemed cost |  | 46,359 |  | 51,408
Accelerated depreciation |  | 82,982 |  | (13,067)
Borrowing cost |  | 44,727 |  | (23,145)
Fair value of biological assets |  | (60,778) |  | (22,307)
Tax provision on results of subsidiaries abroad |  | (351,485) |  | —
Tax credits - gains in tax lawsuit (ICMS from the PIS/COFINS calculation basis) |  | (43,559) |  | —
Other temporary differences |  | (18,901) |  | 4,243
Ending balance |  | 1,555,165 |  | (1,029,135)
| 1) |  | Business combination with Fibria and its subsidiaries held on January 3, 2019, Note 1.2.1.
Schedule of reconciliation of the effects of income tax and social contribution on profit or loss |
|  | December 31, |  | December 31, |
|  | 2019 |  | 2018 |
Net income (loss) before taxes |  | (4,097,203) |  | 165,298 |
Income tax and social contribution benefit (expense) at statutory nominal rate of 34% |  | 1,393,049 |  | (56,201) |
Tax effect on permanent differences: |  |  |  |  |
Taxation (difference) on profit of subsidiaries abroad (1) |  | (24,933) |  | (97,439) |
Tax incentive - Reduction SUDENE |  | — |  | 261,910 |
Equity method |  | 10,878 |  | 2,576 |
Thin capitalisation |  | (95,003) |  | (2,553) |
Credit related to Reintegra Program |  | 4,515 |  | 37,627 |
Tax incentives applied to income tax (2) |  | 18,919 |  | 20,505 |
Unrealized profit on operations with subsidiaries |  | — |  | 16,786 |
Director bonus |  | (43,913) |  | — |
Other |  | 18,949 |  | (28,695) |
|  | 1,282,461 |  | 154,516 |
Income tax |  |  |  |  |
Current |  | (220,311) |  | (300,438) |
Deferred |  | 1,093,200 |  | 604,190 |
|  | 872,889 |  | 303,752 |
Social Contribution |  |  |  |  |
Current |  | (25,799) |  | (286,130) |
Deferred |  | 435,371 |  | 136,894 |
|  | 409,572 |  | (149,236) |
Income and social contribution benefits (expenses) on the year |  | 1,282,461 |  | 154,516 |
Effective rate of income and social contribution tax expenses |  | 31 | % | (93.5) | %
| 1) |  | The effect of the difference in taxation of subsidiaries is substantially due to the difference between the nominal rates of Brazil and subsidiaries abroad.
| 2) |  | Income tax deduction amount referring to the use of the PAT (“Worker Feeding Program”) benefit and donations made in cultural and sports projects.

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