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13 Taxes | 12 Months Ended
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Dec. 31, 2019
Taxes [Abstract] |
Taxes | 13 Taxes 13.1 Deferred income tax and social contribution 13.1.1 Income Tax and Social Contribution The taxation on profit comprises income tax and social contribution calculated based on the taxable profits (adjusted profit) of each taxable entity at the applicable tax rates according to prevailing legislation, namely, at 15%, plus 10% surtax on the amount exceeding R$ 240 per year, for income tax and at 9% for social contribution. Income tax and social contribution losses can be offset against future taxable profits, considering the limit of 30% of the taxable profit for the period, and can be carried forward indefinitely. 13.1.2 Deferred income tax and social contribution The Company, based on its profitability history and the expectation of generating future taxable profits, based on its internal projections prepared for reasonable periods for its business, sets up a deferred tax asset on temporary differences between the tax bases and on tax losses and negative tax basis. The deferred income tax and social contribution are recognized on temporary differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used for tax calculation purposes, to the extent that it is probable that there will be sufficient taxable profits against which the temporary differences can be utilized and the tax losses can be offset.
Deferred tax assets and liabilities may be offset if there is a legal right to offset the current tax assets and liabilities and they relate to the same taxing authority.
|  |  | Effect | Business | Recognized |  |  | Business | Recognized |
| Balance as of | Recognized | of applying | combination | comprehensive | Balance as of | Recognized | combination | comprehensive | Balance as of
| January 01, 2018 | in income | new IFRS | effect | income | December 31, 2018 | in income | effect (Note 1.2) | income | December 31, 2019
Noncurrent assets |  |  |  |  |  |  |  |  |  |
Provisions for legal claims | 514,358 | 55,123 | - | 3,696 | - | 573,177 | (62,044) | 6,237 | - | 517,370
Post-employment benefits | 293,611 | 15,080 | - | - | 19,994 | 328,685 | 13,285 | - | 63,444 | 405,414
Impairment of assets | 310,561 | 17,450 | - | - | - | 328,011 | 57,456 | - | - | 385,467
Research and development and energy efficiency programs | 156,325 | (1,834) | - | - | - | 154,491 | 10,840 | - | - | 165,331
Expected credit losses | 113,380 | (6,838) | 7,468 | - | - | 114,010 | 17,811 | - | - | 131,821
Tax losses and negative tax basis | 110,658 | (39,518) | - | - | - | 71,140 | 27,102 | - | - | 98,242
Social security contributions - injunction on judicial deposit | 60,856 | 6,154 | - | - | - | 67,010 | 4,190 | - | - | 71,200
Amortization - concession | 48,722 | 4,617 | - | - | - | 53,339 | 5,005 | - | - | 58,344
Provision for profit sharing | 22,270 | 8,278 | - | - | - | 30,548 | 21,567 | - | - | 52,115
Concession contracts | 24,906 | (1,300) | - | - | - | 23,606 | (1,253) | - | - | 22,353
Provision for energy purchases | 129,877 | 25,693 | - | - | - | 155,570 | (137,531) | - | - | 18,039
Others | 97,092 | 49,673 | 1,006 | - | - | 147,771 | (4,512) | - | - | 143,259
| 1,882,616 | 132,578 | 8,474 | 3,696 | 19,994 | 2,047,358 | (48,084) | 6,237 | 63,444 | 2,068,955
(-) Noncurrent liabilities |  |  |  |  |  |  |  |  |  |
Concession contracts | 535,726 | 68,475 | - | 9,457 | - | 613,658 | 99,817 | (1,026) | - | 712,449
Deemed cost | 449,884 | (34,559) | - | - | - | 415,325 | (34,116) | - | - | 381,209
Derivative financial instruments | - | 5,030 | - | - | - | 5,030 | 65,915 | - | - | 70,945
Escrow deposits monetary variation | 55,328 | 8,839 | - | - | - | 64,167 | (3,022) | - | - | 61,145
Accelerated depreciation | 26,401 | 6,281 | - | - | - | 32,682 | 17,640 | - | - | 50,322
Transaction cost on borrowings and debentures | 21,538 | 9,589 | - | - | - | 31,127 | 981 | - | - | 32,108
Others | 34,877 | 851 | - | - | - | 35,728 | 6,849 | - | - | 42,577
| 1,123,754 | 64,506 | - | 9,457 | - | 1,197,717 | 154,064 | (1,026) | - | 1,350,755
Net | 758,862 | 68,072 | 8,474 | (5,761) | 19,994 | 849,641 | (202,148) | 7,263 | 63,444 | 718,200
Assets presented in the Statement of Financial Position | 915,492 |  |  |  |  | 1,007,061 |  |  |  | 1,011,866
(-) Liabilities presented in the Statement of Financial Position | (156,630) |  |  |  |  | (157,420) |  |  |  | (293,666)
13.1.3 Realization of deferred taxes The projection of deferred tax credits realization recorded in noncurrent assets and liabilities is based on the average realization period of each item of deferred assets and liabilities and tax losses, also based on projections of future results. These projections were evaluated by the Supervisory Board on March 17, 2020 and approved by the Board of Directors on March 25, 2020. The items that were the basis for the constitution of the main credits, as well as their form of realization are as follows: - Amounts recorded on provisions for post-employment benefits will be realized as the payments are made to the Copel Foundation or reversed according to new actuarial estimates; - Amounts set up on the provisions for legal claims will be realized according to court decisions or by the reversal when the possible risk of the shares is reviewed; - Amounts set up on the provision for impairment of assets will be realized through the amortization and/or depreciation of the impaired asset; - Amounts set up on the provision for purchase of energy and charges of the main distribution and transmission grid will be realized upon the effective obligation of the amounts provisioned or by the reversal of the provision; - Amounts set up on the provisions for R&D and PEE will be realized through the expenses incurred in the projects carried out; - Amounts recorded on the deemed cost will be realized through the amortization and/or depreciation of the valued asset; - Amounts related to the concession agreement will be realized over the term of the agreement; - Amounts related to tax losses and negative tax basiswill be recovered by offsetting against future taxable income; - Other amounts: realized when they meet the deductibility criteria provided for in tax legislation, or upon reversal of the recorded amounts. The projected realization of the deferred taxes is shown below:
| Assets | Liabilities
2020 | 329,177 | (96,763)
2021 | 258,853 | (98,388)
2022 | 143,599 | (91,131)
2023 | 136,665 | (102,510)
2024 | 84,208 | (80,290)
2025 to 2027 | 158,702 | (209,525)
2028 to 2029 | 957,751 | (672,148)
| 2,068,955 | (1,350,755)
13.1.4 Unrecognized tax credits As of December 31, 2019, UEG Araucária did not recognize income tax and social contribution credits on income tax and social contribution tax losses in the amount of R$ 83,273 (R$ 34,567, as of December 31, 2018) for not having, at that moment, reasonable assurance of generation of future taxable profits sufficient to allow the utilization of these tax credits. 13.2 Other taxes recoverable and other tax obligations
| 12.31.2019 | 12.31.2018
Current assets |  |
Recoverable ICMS (VAT) | 103,977 | 96,072
Recoverable PIS/Pasep and Cofins taxes | 98,942 | 64,200
Other recoverable taxes | 2,141 | 570
| 205,060 | 160,842
Noncurrent assets |  |
Recoverable ICMS (VAT) | 74,568 | 50,306
PIS/Pasep and Cofins taxes | 213,667 | 147,380
Other recoverable taxes | 33,776 | 33,714
| 322,011 | 231,400
Current liabilities |  |
ICMS (VAT) payable | 179,662 | 185,634
PIS/Pasep and Cofins payable | 125,197 | 115,345
IRRF on JSCP | 117,807 | 23,687
Special Tax Regularization Program - Pert | 49,310 | 46,777
Ordinary financing of taxes with the federal tax authorities | 18,063 | 64,974
Other taxes | 11,029 | 15,016
| 501,068 | 451,433
Noncurrent liabilities |  |
Social security contributions - injunction on judicial deposit | 209,747 | 197,413
Special Tax Regularization Program - Pert | 447,897 | 471,665
Ordinary financing of taxes with the federal tax authorities | - | 21,658
TCFRH (a) | - | 101,821
Other taxes | 4,470 | 4,175
| 662,114 | 796,732
(a) Control, Monitoring and Inspection Fee for Exploration Activities and the Use of Water Resources - as a result of the repeal of the law that instituted the referred fee, the Company, based on the opinion of its legal advisors, concluded that the conditions to maintain the provision were not satisfied and reversed the balance, so that R $ 97,664 was recorded in the operating result (Note 33.6) and R $ 4,157 in the financial result
Sales and services revenues are subject to value-added tax (Imposto sobre Circulação de Mercadorias e Serviços or ICMS) and service tax (Imposto sobre Serviços or ISS), at the applicable rates, and to the PIS (Social Integration Program) and COFINS (Contribution for Social Security Funding). Credits resulting from non-cumulative PIS and COFINS charges are accounted for as reductions to operating costs in the statement of income. Credits arising from non-cumulative ICMS, PIS and COFINS related to the purchase of assets are presented as reductions to the acquisition cost of these assets. Prepayments or amounts that can be offset are presented in current and non-current assets, according to their expected realization. 13.2.1 Pis/Pasep and Cofins credit on ICMS The final and unappealable ruling has been rendered in connection with the lawsuit through which Compagás was claiming exclusion of ICMS from the PIS/Pasep and Cofins tax bases. Due to this favorable ruling, the Company recorded the credit right of R$ 143,618 under Other Taxes Recoverable with corresponding entry of R$105,184 in operating revenue (Note 31.1) and R$ 38,434 in financial income (Note 33.1). In addition, Copel DIS filed a writ of mandamus requesting the exclusion of the ICMS amount in the basis for calculating contributions to Pis and Cofins. The referred process is in the final stage of appeals at the Supreme Court of Justice and the Company has been obtaining favorable decisions in all previous stages of the process. The Company awaits the final and unappealable decision of the lawsuit, the modulation of the effects by the Supreme Federal Court of Extraordinary Appeal nº 574,706, as well as the final result of the Taking of Subsidies nº 005/2020 by ANEEL. 13.2.2 Special Regime for Tax Regularization (PERT) Copel DIS joined PERT in 2017, considering the benefits offered by the program in the face of the change in the CVA tax regime, from a billing regime to an accrual basis. The payment of 20% of the debt occurred in 2017 and as of January 2018 the payment of the balance began in 145 monthly installments of R$ 3,572, adjusted by the Selic rate. In December 2018, the Federal Revenue Service of Brazil consolidated the debts presented by the Company, which has been paying its installments on time. 13.3 Reconciliation of provision for income tax (IRPJ) and social contribution (CSLL)
| 12.31.2019 | 12.31.2018 | 12.31.2017
Income before IRPJ and CSLL | 2,702,195 | 1,955,997 | 1,392,941
IRPJ and CSLL (34%) | (918,746) | (665,039) | (473,600)
Tax effects on: |  |  |
Equity in income | 36,297 | 46,203 | 36,555
Interest on own capital | 222,848 | 98,917 | 90,440
Dividends | 192 | 280 | 497
Non deductible expenses | (16,571) | (9,322) | (26,292)
Tax incentives | 17,804 | 16,465 | 14,973
Unrecognized income and social contribution tax loss carry-forwards | (48,892) | (15,383) | (5,645)
Setting up and/or offset of income tax and social contribution losses of prior years | - | 5,037 | 90,804
Difference between the calculation bases of deemed profit and taxable profit | 72,175 | 11,076 | (19,680)
Others | (4,433) | (227) | 17,262
Current IRPJ and CSLL | (433,555) | (580,065) | (379,943)
Deferred IRPJ and CSLL | (205,771) | 68,072 | 105,257
Effective rate - % | 23.7% | 26.2% | 19.7%

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