RECOVERABLE TAXES (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
RECOVERABLE TAXES
IRPJ/CSLL - prepayments and withheld taxes	R$ 679,699	R$ 103,939
PIS and COFINS - on acquisition of property, plant and equipment	61,376	55,518
PIS and COFINS - operations	589,142	12,426
PIS/COFINS - exclusion ICMS	128,115
ICMS - on acquisition of property, plant and equipment	115,560	78,154
ICMS - operations	1,519,017	215,361
Reintegra Program	118,944	48,879
Other taxes and contributions	18,799	24,845
Provision for loss of ICMS credits	(1,304,329)	(10,792)
Provision for loss of PIS/COFINS credits	(21,132)	0
Fair value adjustment on business combination with Fibria	(199,076)
Recoverable taxes	1,706,115	528,330
Current assets	997,201	296,832
Non-current assets	R$ 708,914	R$ 231,498

The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 54
-Subparagraph n
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_n&doctype=Standard
-URIDate 2019-03-27