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INCOME AND SOCIAL CONTRIBUTION TAXES (Tables)

12 Months Ended

Dec. 31, 2022

INCOME AND SOCIAL CONTRIBUTION TAXES

Schedule of deferred income and social contribution taxes

​

​	​	​	​	​
​	​	December 31,	​	December 31,
​		2022		2021
Tax loss	​	1,207,096	​	1,156,876
Negative tax basis of social contribution	​	445,250	​	411,074
​	​	​	​	​
Assets - temporary differences	​	​	​	​
Provision for judicial liabilities	​	268,596	​	249,345
Operating provisions and other losses	​	999,028	​	965,130
Exchange rate variations	​	4,297,503	​	6,555,202
Derivatives losses (“MtM”)	​	​	​	2,193,693
Amortization of fair value adjustments arising from business combinations	​	680,142	​	699,535
Unrealized profit on inventories	​	363,052	​	298,888
Leases	​	364,838	​	373,372
​	​	8,625,505	​	12,903,115
​	​	​	​	​
Liabilities - temporary differences	​	​	​	​
Goodwill - tax benefit on unamortized goodwill	​	1,023,103	​	746,489
Property, plant and equipment - deemed cost	​	1,217,349	​	1,316,859
Accelerated tax depreciation	​	869,997	​	944,949
Borrowing cost	​	210,834	​	99,399
Fair value of biological assets	​	703,274	​	430,966
Deferred taxes, net of fair value adjustments	​	398,950	​	427,313
Tax credits - gains from tax lawsuit (exclusion of ICMS from the PIS and COFINS basis)	​	194,121	​	198,027
Derivatives gains (“MtM”)	​	9,164	​	​
Other temporary differences	​	13,416	​	9,184
​	​	4,640,208	​	4,173,186
​	​	​	​	​
Non-current assets	​	3,986,415	​	8,729,929
Non-current liabilities	​	1,118	​	​

​

Schedule of accumulated tax losses and social contribution tax loss carryforwards

​

​	​	​	​	​
​	​	December 31,	​	December 31,
​		2022		2021
Tax loss carried forward	​	4,828,384	​	4,627,504
Negative tax basis of social contribution carried forward	​	4,947,222	​	4,567,489

​

Schedule of changes in net balance of deferred income tax

​

​	​	​	​	​
​	​	December 31,	​	December 31,
​		2022		2021
Opening balance	​	8,729,929	​	8,676,432
Tax loss	​	50,220	​	143,868
Negative tax basis of social contribution	​	34,176	​	81,662
(Reversal of) provision for judicial liabilities	​	19,251	​	16,245
Reversal of operating provisions and other losses	​	33,898	​	(53,467)
Exchange rate variation	​	(2,257,699)	​	442,296
Derivative gains (“MtM”)	​	(2,202,857)	​	(110,140)
Amortization of fair value adjustments arising from business combinations	​	8,970	​	22,996
Unrealized profit on inventories	​	64,164	​	122,041
Leases	​	(8,534)	​	86,306
Goodwill - tax benefit on unamortized goodwill	​	(276,614)	​	(276,614)
Property, plant and equipment - deemed cost	​	99,510	​	68,783
Accelerated tax depreciation	​	74,952	​	80,187
Borrowing cost	​	(111,435)	​	10,637
Fair value of biological assets	​	(272,308)	​	(225,586)
Deferred taxes on the results of associates abroad	​	​	​	(33,893)
Credits on exclusion of ICMS from the PIS/COFINS tax base	​	3,906	​	(154,468)
Other temporary differences	​	(4,232)	​	(167,356)
Closing balance	​	3,985,297	​	8,729,929

​

Schedule of changes in the effects of income tax and social contribution on profit or loss

​

​	​	​	​	​	​	​	​
​	​	December 31,	​	December 31,	​	December 31,	​
​		2022		2021		2020	​
Net income (loss) before taxes	​	28,655,581	​	8,832,957	​	(17,642,129)	​
Income tax and social contribution benefit (expense) at the statutory nominal rate of 34%	​	(9,742,898)	​	(3,003,205)	​	5,998,324	​
​	​	​	​	​	​	​	​
Tax effect on permanent differences	​	​	​	​	​	​	​
Taxation (difference) on profits of associates in Brazil and abroad (1)	​	4,915,243	​	3,445,206	​	1,373,845	​
Equity method	​	96,685	​	44,309	​	12,288	​
Thin capitalization (2)	​	(505,553)	​	(603,612)	​	(675,356)	​
Credit related to the Reintegra Program	​	7,829	​	7,398	​	6,278	​
Director bonuses	​	(12,208)	​	(15,656)	​	(7,677)	​
Tax incentives (3)	​	51,839	​	16,443	​	10,668	​
Offsetting of income tax abroad	​	​	​	​	​	72,890	​
Mergers of subsidiaries	​	​	​	​	​	67,311	​
Donations / Fines - Other	​	(71,631)	​	(88,308)	​	68,623	​
​	​	(5,260,694)	​	(197,425)	​	6,927,194	​
Income tax	​	​	​	​	​	​	​
Current	​	(464,312)	​	(276,431)	​	(173,322)	​
Deferred	​	(3,485,267)	​	69,669	​	5,225,655	​
​	​	(3,949,579)	​	(206,762)	​	5,052,333	​
Social Contribution	​	​	​	​	​	​	​
Current	​	(46,584)	​	(15,684)	​	(8,604)	​
Deferred	​	(1,264,531)	​	25,021	​	1,883,465	​
​	​	(1,311,115)	​	9,337	​	1,874,861	​
Income and social contribution benefits (expenses) for the year	​	(5,260,694)	​	(197,425)	​	6,927,194	​
​	​	​	​	​	​	​	​
Effective rate of income and social contribution tax expenses	​	18.36	%	2.24	%	39.27	%

​

1) The difference in the taxation of associates is substantially due to the differences between the nominal tax rates in Brazil and those of associates located abroad.

2) The Brazilian thin capitalization rules establish that interest paid or credited by a Brazilian entity to a related party abroad may only be deducted for income tax and social contribution purposes if the interest expense is viewed as necessary for the activities of the local entity, and when certain limits and requirements are met. On December 31, 2022, 2021 and 2020, the Company did not meet all of the limits and requirements, and therefore the expense is not deductible for the period.

3) Income tax and social contribution deduction on profit or loss referring to the use of: (i) tax incentives applicable to ICMS, (ii) exploitation profits, (iii) expenses with research and development, (iv) PAT benefits (“Worker Food Program”), (v) donations made in cultural projects, (vi) children and adolescents rights funds, (vii) sports incentives, (viii) funds for the elderly and (ix) extensions to maternity and paternity leave.

​

Schedule of tax incentives

​

​	​	​	​	​
Area/Regions		Company		Maturity
Northeast Development Superintendence (“SUDENE”)
Mucuri (BA) - Line 1		Suzano		2024
Mucuri (BA) - Line 2		Suzano		2027
Eunápolis (BA)		Veracel		2025
Imperatriz (MA)		Suzano		2024
Aracruz (ES)		Portocel		2030
Aracruz (ES)		Suzano		2031
​	​	​	​	​
Superintendence of Amazon Development (“SUDAM”)
Belém (PA)		Suzano		2025

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The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]

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