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INCOME AND SOCIAL CONTRIBUTION TAXES (Tables)

12 Months Ended

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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