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v3.23.1

INCOME AND SOCIAL CONTRIBUTION TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
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 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020 |
Income (loss) before income taxes |  | 15,859,027 |  | 20,272,568 |  | 3,495,678 | ​
Statutory tax rates |  | 34 | % | 34 | % | 34 | %
Income and social contribution taxes at statutory rates |  | (5,392,069) |  | (6,892,673) |  | (1,188,531) | ​
Tax adjustment with respect to: |  | ​ |  |  |  |  | ​
- Difference in tax rates in foreign companies |  | 66,851 |  | 403,431 |  | 530,715 | ​
- Equity in earnings of unconsolidated companies |  | 391,621 |  | 191,474 |  | 51,873 | ​
- Interest on equity (Note 2.14) |  | 566,740 |  | 406,022 |  | 98,739 | ​
- Interests on tax lawsuits* | ​ | 20,442 | ​ | 551,624 | ​ | — | ​
- Tax credits and incentives |  | 36,779 |  | 112,521 |  | 31,800 | ​
- Deferred tax assets not recognized / Realization, net | ​ | 58,402 | ​ | 482,497 | ​ | (587,917) | ​
- Other permanent differences, net | ​ | (128,241) |  | 31,474 |  | (44,303) | ​
Income and social contribution taxes |  | (4,379,475) |  | (4,713,630) |  | (1,107,624) | ​
Current | ​ | (3,709,414) | ​ | (4,306,223) | ​ | (908,051) | ​
Deferred |  | (670,061) |  | (407,407) |  | (199,573) | ​
​ * 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 | ​ | Acquisition of | ​ | Comprehensive | ​ | Balance as of
​ |  | January 1, 2020 |  | 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
​ |  | 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 | ​ | ​ | ​ | Comprehensive | ​ | Balance as of
​ |  | December 31, 2021 |  | income |  | Others |  | Income | ​ | December 31, 2022
Tax loss carryforward | ​ | 649,849 | ​ | 17,112 | ​ | 41 | ​ | (27,956) | ​ | 639,046
Social contribution tax losses | ​ | 123,087 | ​ | 50,492 | ​ | — | ​ | — | ​ | 173,579
Provision for tax, civil and labor liabilities | ​ | 422,752 | ​ | 108,240 | ​ | (5,295) | ​ | (539) | ​ | 525,158
Benefits granted to employees | ​ | 298,617 | ​ | (88) | ​ | — | ​ | (98,756) | ​ | 199,773
Other temporary differences | ​ | 359,074 | ​ | (191,137) | ​ | — | ​ | 179,114 | ​ | 347,051
Deferred exchange variance* | ​ | 1,569,311 | ​ | (735,097) | ​ | — | ​ | 121 | ​ | 834,335
Provision for losses | ​ | 36,264 | ​ | 7,607 | ​ | — | ​ | (134) | ​ | 43,737
Fair value adjustments on businesses acquired | ​ | (628,621) | ​ | 72,810 | ​ | (3,142) | ​ | (135,590) | ​ | (694,543)
​ | ​ | 2,830,333 | ​ | (670,061) | ​ | (8,396) | ​ | (83,740) | ​ | 2,068,136
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Non-current assets | ​ | 2,929,308 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 2,164,477
Non-current liabilities | ​ | (98,975) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (96,341)
* Corresponds to deferred taxes over foreign exchange gains and loss which certain subsidiaries elected to tax on a cash basis
Schedule of estimated recovery and reversal of income and social contributions tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​
​ |  | Assets
​ |  | 2022 |  | 2021
2022 |  | — |  | 936,839
2023 |  | 622,110 |  | 465,361
2024 |  | 458,222 |  | 429,675
2025 |  | 435,473 |  | 420,408
2026 |  | 221,496 |  | 187,700
2027 on |  | 427,176 |  | 489,325
​ |  | 2,164,477 |  | 2,929,308
​ | ​ | ​ | ​ | ​
​ |  | Liabilities
​ |  | 2022 |  | 2021
2022 |  | — |  | —
2023 |  | — |  | (39,761)
2024 |  | (46,976) |  | (36,927)
2025 |  | (29,100) |  | (20,861)
2026 |  | (7,259) |  | (1,426)
2027 on |  | (13,006) |  | —
​ |  | (96,341) |  | (98,975)
​

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