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INCOME AND SOCIAL CONTRIBUTION TAXES (Tables) | 12 Months Ended
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Dec. 31, 2021
INCOME AND SOCIAL CONTRIBUTION TAXES |
Schedule of reconciliations of income and social contribution taxes at statutory rates to amounts presented in the Statement Of Income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020 |  | 2019 |
Income (loss) before income taxes |  | 20,272,568 |  | 3,495,678 |  | 1,674,720 | ​
Statutory tax rates |  | 34 | % | 34 | % | 34 | %
Income and social contribution taxes at statutory rates |  | (6,892,673) |  | (1,188,531) |  | (569,405) | ​
Tax adjustment with respect to: |  |  |  |  |  |  | ​
- Difference in tax rates in foreign companies |  | 403,431 |  | 530,715 |  | 75,428 | ​
- Equity in earnings of unconsolidated companies |  | 191,474 |  | 51,873 |  | (5,797) | ​
- Interest on equity* |  | 406,022 |  | 98,739 |  | 69 | ​
- Interests on tax lawsuits** | ​ | 551,624 | ​ | — | ​ | — | ​
- Tax credits and incentives |  | 112,521 |  | 31,800 |  | 8,852 | ​
- Deferred tax assets not recognized / Realization, net | ​ | 482,497 | ​ | (587,917) | ​ | 1,097 | ​
- Other permanent differences, net |  | 31,474 |  | (44,303) |  | 31,923 | ​
Income and social contribution taxes |  | (4,713,630) |  | (1,107,624) |  | (457,833) | ​
Current |  | (4,306,223) |  | (908,051) |  | (240,400) | ​
Deferred |  | (407,407) |  | (199,573) |  | (217,433) | ​
* Brazilian Law 9,249/95 provides that a company may, at its sole discretion, consider dividends distributions to shareholders to be considered as interest on own capital — subject to specific limitations - which has the effect of a taxable deduction in the determination of income tax and social contribution. The limitation is the greater of (i) shareholders’ equity multiplied by the TJLP (Long-Term Interest Rate) rate or (ii) 50% of the net income in the fiscal year. This expense is not recognized for the purpose of preparing the financial statements and therefore does not impact net income. ** On September 24, 2021, the Federal Supreme Court finalized the judgment of Topic 962, deciding unanimously that the IR and CS levy was not due on the amounts related to interests (Selic rate) on tax lawsuits. Thus, the effects of such judgment were considered to the tax calculation applied to the interests recorded in the period, related to the tax credit arising from the final and unappealable decision of the actions that discussed the inclusion of ICMS in the PIS/COFINS calculation basis.
Schedule of breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance as of | ​ | Recognized in | ​ | ​ | ​ | Comprehensive | ​ | Balance as of
​ |  | December 31, 2020 |  | income |  | Others |  | Income |  | December 31, 2021
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Tax loss carryforward | ​ | 1,220,485 | ​ | (556,480) | ​ | (24,312) | ​ | 10,156 | ​ | 649,849
Social contribution tax losses | ​ | 290,276 | ​ | (187,814) | ​ | 20,625 | ​ | — | ​ | 123,087
Provision for tax, civil and labor liabilities | ​ | 385,463 | ​ | 37,256 | ​ | — | ​ | 33 | ​ | 422,752
Benefits granted to employees | ​ | 392,257 | ​ | (35,812) | ​ | — | ​ | (57,828) | ​ | 298,617
Other temporary differences | ​ | 501,114 | ​ | (144,352) | ​ | — | ​ | 2,312 | ​ | 359,074
Deferred exchange variance* | ​ | 1,057,541 | ​ | 511,763 | ​ | — | ​ | 7 | ​ | 1,569,311
Provision for losses | ​ | 35,520 | ​ | 6,576 | ​ | — | ​ | (5,832) | ​ | 36,264
Fair value adjustments on businesses acquired | ​ | (550,864) | ​ | (38,544) | ​ | — | ​ | (39,213) | ​ | (628,621)
​ | ​ | 3,331,792 | ​ | (407,407) | ​ | (3,687) | ​ | (90,365) | ​ | 2,830,333
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Non-current assets | ​ | 3,393,354 | ​ | ​ | ​ |  | ​ | ​ | ​ | 2,929,308
Non-current liabilities | ​ | (61,562) | ​ | ​ | ​ |  | ​ | ​ | ​ | (98,975)
* Corresponds to deferred taxes over foreign exchange gains and loss which certain subsidiaries elected to tax on a cash basis ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance as of | ​ | Recognized in | ​ | Acquisition of | ​ | Comprehensive | ​ | Balance as of
​ |  | December 31, 2019 |  | income |  | subsidiary |  | Income |  | December 31, 2020
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Tax loss carryforward | ​ | 1,341,464 | ​ | (157,207) | ​ | — | ​ | 36,228 | ​ | 1,220,485
Social contribution tax losses | ​ | 350,810 | ​ | (60,534) | ​ | — | ​ | — | ​ | 290,276
Provision for tax, civil and labor liabilities | ​ | 242,794 | ​ | 140,871 | ​ | — | ​ | 1,798 | ​ | 385,463
Benefits granted to employees | ​ | 294,031 | ​ | (6,848) | ​ | — | ​ | 105,074 | ​ | 392,257
Other temporary differences | ​ | 575,719 | ​ | (114,627) | ​ | — | ​ | 40,022 | ​ | 501,114
Deferred exchange variance* | ​ | 1,177,428 | ​ | (119,178) | ​ | — | ​ | (709) | ​ | 1,057,541
Provision for losses | ​ | 23,618 | ​ | 11,740 | ​ | — | ​ | 162 | ​ | 35,520
Fair value adjustments on businesses acquired | ​ | (452,058) | ​ | 106,210 | ​ | (86,093) | ​ | (118,923) | ​ | (550,864)
​ | ​ | 3,553,806 | ​ | (199,573) | ​ | (86,093) | ​ | 63,652 | ​ | 3,331,792
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Non-current assets | ​ | 4,071,219 | ​ |  | ​ |  | ​ |  | ​ | 3,393,354
Non-current liabilities | ​ | (517,413) | ​ |  | ​ |  | ​ |  | ​ | (61,562)
* | Corresponds to deferred taxes over foreign exchange gains and loss which certain subsidiaries elected to tax on a cash basis
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance as of | ​ | Recognized in | ​ | ​ | ​ | Comprehensive | ​ | Balance as of
​ |  | January 1, 2019 |  | income |  | Others |  | Income |  | December 31, 2019
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Tax loss carryforward | ​ | 1,339,933 | ​ | 4,781 | ​ | (36,226) | ​ | 32,976 | ​ | 1,341,464
Social contribution tax losses | ​ | 337,258 | ​ | 13,552 | ​ | — | ​ | — | ​ | 350,810
Provision for tax, civil and labor liabilities | ​ | 270,417 | ​ | (27,848) | ​ | — | ​ | 225 | ​ | 242,794
Benefits granted to employees | ​ | 286,494 | ​ | (29,739) | ​ | — | ​ | 37,276 | ​ | 294,031
Other temporary differences | ​ | 525,818 | ​ | 73,067 | ​ | — | ​ | (23,166) | ​ | 575,719
Deferred exchange variance* | ​ | 1,284,377 | ​ | (106,640) | ​ | — | ​ | (309) | ​ | 1,177,428
Provision for losses | ​ | 83,837 | ​ | (75,142) | ​ | — | ​ | 14,923 | ​ | 23,618
Fair value adjustments on businesses acquired | ​ | (372,448) | ​ | (69,464) | ​ | — | ​ | (10,146) | ​ | (452,058)
​ | ​ | 3,755,686 | ​ | (217,433) | ​ | (36,226) | ​ | 51,779 | ​ | 3,553,806
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Non-current assets | ​ | 3,874,054 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 4,071,219
Non-current liabilities | ​ | (118,368) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (517,413)
* | Corresponds to deferred taxes over foreign exchange gains and loss which certain subsidiaries elected to tax on a cash basis

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