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INCOME AND SOCIAL CONTRIBUTION TAXES - Reconciliation of effects of income tax and social contribution on profit or loss (Details) - BRL (R$) R$ in Thousands | 6 Months Ended
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Jun. 30, 2020 | Jun. 30, 2019
Reconciliation of the effects of income tax and social contribution on profit or loss |  |
Loss before taxes | R$ (24,236,648) | R$ (789,205)
Income tax and social contribution benefit (expense) at statutory nominal rate of 34% | R$ 8,240,460 | R$ 268,330
Tax rate | 34.00% | 34.00%
Tax effect on permanent differences |  |
Taxation (difference) on profit of wholly-owned subsidiaries abroad | R$ 746,640 | R$ 21,301
Tax incentive - Reduction SUDENE |  | 23,216
Equity method | (1,004) | (1,893)
Thin capitalisation | (252,808) | (50,437)
Credit related to Reintegrate Program | 3,367 | 2,988
Tax incentives applicable to income tax | 3,925 | 3,247
Director bonus | (5,508) | (42,682)
Donations / Fines - Other | 29,997 | 35,851
Income and social contribution benefits (expenses) on the period | 8,765,069 | 259,921
Income tax |  |
Current | (57,006) | (113,570)
Deferred | 6,486,044 | 299,726
Total income Tax | 6,429,038 | 186,156
Social Contribution |  |
Current | (823) | (78,008)
Deferred | 2,336,854 | 151,773
Total Social Contribution | 2,336,031 | 73,765
Income and social contribution benefits (expenses) on the period | R$ 8,765,069 | R$ 259,921
Effective rate of income and social contribution tax expenses | 36.16% | 32.93%

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- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2019-03-27 + Details
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