Taxes, Amounts to be Restituted to Customers, Income Tax and Social Contribution (Tables)

12 Months Ended

Dec. 31, 2018

Summary of Taxes and Amounts to be Restituted to Customers

Taxes payable and amounts to be restituted to customers


	2018		2017
Current
ICMS (I)		168		497
COFINS		146		126
PASEP		32		27
INSS		23		20
Outros		41		35

		410		705

Non-current
COFINS		25		24
PASEP		4		4

		29		28

		439		733

Amounts to be restituted to customers
Non-current
PASEP/COFINS (II)		1,124		1,087

		1,124		1,087

(I)	ICMS (value added) tax

In 2017, the subsidiary Cemig D accepted the Minas Gerais State tax amnesty plan (PRCT) for settlement the ICMS tax on the CDE subsidy from the period of January 2013 to October 2016, and also the ICMS tax arising from classification of residential condominiums in the commercial customer category, from 2013 to 2015. The amount included in the PRCT for Cemig D, R$ 557 (net of the 90% reduction in interest and penalty), was paid in 6 (six) installments, updated at 50% of the Selic rate and the last payment was done on April 2, 2018.

(II)

The non-current obligations for Pasep and Cofins taxes include amounts relating to the Court challenge of the constitutionality of inclusion of ICMS tax within the basis on which these contributions are calculated. The subsidiaries Cemig D and Cemig GT obtain interim relief from the Court allowing them not to make the payment and authorizing payment of the deposits into court (starting in 2008), and maintained this procedure until August 2011. After that date, while continuing to challenge the basis of the calculation in court, it opted to pay the taxes monthly.

Summary of Income Tax and Social Contribution Tax

Income tax and social contribution


	2018		2017
Current
Income tax		83		88
Social contribution		29		27

		112		115