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INCOME AND SOCIAL CONTRIBUTION TAXES - Reconciliation (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Reconciliations of taxes at statutory rates to amounts presented in the Statement of Income |  |  |
Income (loss) before income taxes | R$ 9,346,605 | R$ 15,859,027 | R$ 20,272,568
Statutory tax rates | 34.00% | 34.00% | 34.00%
Income and social contribution taxes at statutory rates | R$ (3,177,846) | R$ (5,392,069) | R$ (6,892,673)
Tax adjustment with respect to: |  |  |
Difference in tax rates in foreign companies | 281,754 | 66,851 | 403,431
Equity in earnings of unconsolidated companies | 281,386 | 391,621 | 191,474
Interest on equity | 302,602 | 566,740 | 406,022
Interests on tax lawsuits | 134,131 | 20,442 | 551,624
Tax credits and incentives | 16,634 | 36,779 | 112,521
Deferred tax assets not recognized / Realization, net | 44,000 | 58,402 | 482,497
Other permanent differences, net | 307,717 | (128,241) | 31,474
Income and social contribution taxes | (1,809,622) | (4,379,475) | (4,713,630)
Current | (1,810,459) | (3,709,414) | (4,306,223)
Deferred | R$ 837 | R$ (670,061) | R$ (407,407)
Income taxes |  |  |
Reconciliations of taxes at statutory rates to amounts presented in the Statement of Income |  |  |
Statutory tax rates | 25.00% | 25.00% | 25.00%
Social contribution taxes |  |  |
Reconciliations of taxes at statutory rates to amounts presented in the Statement of Income |  |  |
Statutory tax rates | 9.00% | 9.00% | 9.00%
Foreign subsidiaries | Minimum |  |  |
Reconciliations of taxes at statutory rates to amounts presented in the Statement of Income |  |  |
Foreign tax rate | 23.00% | 23.00% | 23.00%
Foreign subsidiaries | Maximum |  |  |
Reconciliations of taxes at statutory rates to amounts presented in the Statement of Income |  |  |
Foreign tax rate | 35.00% | 35.00% | 35.00%
Foreign subsidiaries with mainly financial activities |  |  |
Reconciliations of taxes at statutory rates to amounts presented in the Statement of Income |  |  |
Foreign tax rate | 0.00% | 0.00% | 0.00%

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