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Taxes (Tables)
 12 Months Ended
Dec. 31, 2021
Schedule of Deferred income tax and social contribution

 

13.1Deferred income tax and social contribution

 

                     
                     
        Recognized         Recognized   
  Balance as of Recognized Reclassi- comprehensive Balance as of Recognized    Reclassi- comprehensive Balance as of 
  January 1, 2020 in income fication (b) income December 31, 2020 in income Others (a) fication (b) income December 31, 2021
Noncurrent assets                    
Provisions for legal claims     516,752  (4,391) (12,986) -  499,375   7,291   - (2,205) -  504,461
Post-employment benefits   405,414   7,845   1,583 92,190  507,032  (766)   -   16,875   (93,881)  429,260
Impairment of assets   385,467 (45,146) (29,715) -  310,606  (6,456)   - (1,753) -  302,397
Research and development and energy efficiency programs   165,331 (12,833) - -  152,498 (13,649)   -   - -  138,849
Tax losses and negative tax basis  98,242   146,469 (29,322) -  215,389  54,416 (148,005)  1,210 -  123,010
Provisons for performance and  profit sharing  52,115   108,344 - -  160,459 (45,866)   -   - -  114,593
Expected credit losses   131,821  (6,889)  (1,750) -  123,182 (21,476)   - (2,994) - 98,712
Social security contributions - injunction on judicial deposit  71,200   2,745  (2,953) - 70,992   3,673   - 78 - 74,743
Amortization - concession  58,344 (11,135) - - 47,209   5,220   -   - - 52,429
Voluntary retirement program   958   9,857 - - 10,815  13,493   -   - - 24,308
Concession contracts  22,353  (1,292) - - 21,061  (1,292)   -   - - 19,769
Others   160,340  (3,850)  (6,828) -  149,662   1,457  1,062  5,905 -  158,086
    2,068,337   189,724 (81,971) 92,190  2,268,280  (3,955) (146,943)   17,116   (93,881)  2,040,617
(-) Noncurrent liabilities                    
Concession contracts   711,831   188,674 - -  900,505   808,372   94,221   - -  1,803,098
Deemed cost of property, plant and equipment   381,209 (30,718) - -  350,491 (23,994)   -   - -  326,497
Derivative financial instruments  70,945  46,737 - -  117,682 (12,178)   -   - -  105,504
Accelerated depreciation  50,322  25,633 - - 75,955  26,369   -   - -  102,324
Escrow deposits monetary variation  61,145   1,787  (1,205) - 61,727   3,392   -   - - 65,119
Transaction cost on borrowings and debentures  32,108  (6,867)  (2,038) - 23,203   4,833   -   - - 28,036
Others  42,577 (10,626) - - 31,951 (20,343)   -   - - 11,608
    1,350,137   214,620  (3,243) -  1,561,514   786,451   94,221   - -  2,442,186
Net   718,200 (24,896) (78,728) 92,190  706,766  (790,406) (241,164)   17,116   (93,881) (401,569)
Assets presented in the Statement of Financial Position   1,011,866        1,191,104          963,259
Liabilities presented in the Statement of Financial Position  (293,666)       (484,338)         (1,364,828)
(a) R$148,005 recognized in the Discontinued operation and R$94,221 related to the effects of the first consolidation of Vilas (Note 1.2).
(b) R$17,116 related to the reclassification to Assets classified as held for sale (Note 41).
The projected realization of the deferred taxes is shown below:

The projected realization of the deferred taxes is shown below:

     
  Assets  Liabilities 
2022   388,826  (161,407)
2023   144,103  (268,255)
2024   145,942  (273,502)
2025   105,389  (194,576)
2026 98,634  (167,543)
2027 to 2029   226,560  (419,476)
2030 to 2031   931,163  (957,427)
    2,040,617  (2,442,186)
Summary Of Other Recoverable Taxes And Other Taxes

 

13.2Other taxes recoverable and other tax obligations
     
     
  12.31.2021 12.31.2020
Current assets    
Recoverable ICMS (VAT)   111,101  89,942
Recoverable PIS/Pasep and Cofins taxes (a)   1,396,645   1,474,119
Other recoverable taxes   1,118   1,262
    1,508,864   1,565,323
Noncurrent assets    
Recoverable ICMS (VAT)   141,951  84,376
Recoverable PIS/Pasep and Cofins taxes (a)   2,967,756   4,421,403
Other recoverable taxes 33,839  33,719
    3,143,546   4,539,498
Current liabilities    
ICMS (VAT) payable     290,627   201,138
PIS/Pasep and Cofins payable 42,340   179,133
IRRF on interest on capital 33,592  43,950
Special Tax Regularization Program - Pert 52,168  50,565
Other taxes  22,206  15,822
    440,933   490,608
Noncurrent liabilities    
Social security contributions - injunction on judicial deposit   220,108   209,145
Special Tax Regularization Program - Pert   369,526   408,738
Other taxes    5,176   4,600
    594,810   622,483
(a) The balance contains amounts referring Pis and Cofins credit on ICMS (Note 13.2.1)
Schedule of Balance Sheet and statement of income

 

     
  12.31.2021 12.31.2020
Tax credit - principal 2,949,943 3,620,118
Tax credit - monetary update 1,405,322 2,035,636
Effect on assets 4,355,265 5,655,754
     
Pis/Pasep and Cofins to be refunded to consumers   (3,905,398)   (3,805,985)
(-) Transfer to sectorial financial liabilities 578,603   -
Tax liabilities - Pis/Pasep and Cofins payable on financial income   -  (94,657)
Income tax and social contribution   -   (596,738)
Effect on liabilities   (3,326,795)   (4,497,380)
     
EFFECT ON STATEMENT OF FINANCIAL POSITION 1,028,470 1,158,374
     
Net operating revenue   - 810,563
Financial income, net of pis and cofins   21,640 944,549
Income tax and social contribution (7,358)   (596,738)
EFFECT ON THE INCOME STATEMENT   14,282 1,158,374
Summary Of Reconciliation Of Provision For Income Tax And Social Contribution

 

13.3Reconciliation of provision for income tax (IRPJ) and social contribution (CSLL)
       
  12.31.2021 12.31.2020 12.31.2019
Income before IRPJ and CSLL 5,118,677   5,119,537   2,846,923
IRPJ and CSLL (34%)   (1,740,350)  (1,740,643)  (967,954)
Tax effects on:      
Equity in income 124,547  65,806  36,297
Interest on own capital 226,928   276,808   222,848
Dividends 437   243   192
Non deductible expenses  (25,336) (17,133) (15,274)
Tax incentives   43,720  28,572  17,804
Unrecognized income and social contribution tax loss carry-forwards  (29,002) (39,421) (48,892)
Setting up and/or offset of income tax and social contribution      
  losses of prior years   85,723 -  -
Difference between the calculation bases of deemed profit and taxable profit   49,638   121,242  72,175
Others  4,063  19,161 7,143
Current IRPJ and CSLL   (469,226)  (1,260,469)  (416,687)
Deferred IRPJ and CSLL    (790,406) (24,896)  (258,974)
Effective rate - % 24.6% 25.1% 23.7%