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12. ESCROW DEPOSITS

12 Months Ended

Dec. 31, 2020

Disclosure of escrow deposits [abstract]

12.

ESCROW DEPOSITS

	2020		2019
Labor claims		278		355

Tax contingencies
Income tax on Interest on Equity		29		29
PIS/Pasep and Cofins taxes (1)		66		1,448
Donations and legacy tax (ITCD)		54		53
Urban property tax (IPTU)		84		79
Finsocial tax		40		40
Income tax and social contr. tax on indemnity for employees’ ‘Anuênio’ benefit (2)		286		282
Income tax withheld at source on inflationary profit		9		9
Contribution tax effective rate (3)		18		18
ICMS (VAT) credits on PP&E		—		39
Others (4)		98		92
		684		2,089

Others
Regulatory		52		43
Third party		9		11
Customer relations		8		7
Court embargo		13		12
Others		12		23
		94		96
		1,056		2,540

(1)	This refers to escrow deposits in the action challenging the constitutionality of inclusion of ICMS value added tax within the taxable amount for calculation of PIS/Pasep and Cofins taxes.

(2)	See more details in Note 25 – Provisions under the section relating to the ‘Anuênio indemnity’.

(3)	Escrow deposit in the legal action challenging an infringement claim relating to application of social contribution tax to amounts of cultural and artistic donations and sponsorship, expenses on punitive fines, and taxes with liability suspended.

(4)	Includes escrow deposits from legal actions related to INSS and PIS/Pasep and Cofins taxes

Release of escrow deposits

On February 13, 2020, the escrow deposits in the action challenging the constitutionality of inclusion of ICMS value added tax within the calculation basis of PIS/Pasep and Cofins taxes, as disclosed in Note 9a) were released amounting R$1,382, out of which R$1,186 and R$196 relates to Cemig D and Cemig GT, respectively. The escrow deposit of R$6 made by the subsidiary Sá Carvalho was released in the third quarter of 2020. The escrow deposits from the others wholly-owned subsidiaries is expected to be released once their claims reach a final unappealable ruling.