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v3.22.1

Provisions (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Provisions |
Schedule of provisions | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2021 |  | 12/31/2020
Provisions for legal and administrative proceedings |  | 21,682 |  | 20,613
Provision for expected credit losses on loan commitments |  | 31,166 |  | 3,024
​ |  | 52,848 |  | 23,637
Income tax and social contribution |
Provisions |
Schedule of contingent liabilities | ​
​ | ​ | ​
12/31/2021 |  | 12/31/2020
Total | ​ | Total
63,805 |  | 53,274
COFINS |
Provisions |
Schedule of contingent liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2021
Note | ​ | Principal |  | Fine |  | Interest |  | Total
(i) |  | 1,254 |  | 251 |  | 2,600 |  | 4,105
(ii) |  | 3,496 |  | 699 |  | 4,809 |  | 9,004
(iii) |  | 10,027 |  | 154,414 |  | — |  | 164,441
(iv) |  | 11,212 |  | 8,409 |  | 14,537 |  | 34,158
(v) |  | 1,367 |  | 273 |  | 834 |  | 2,474
(vi) |  | — |  | 688 |  | 185 |  | 873
(vii) |  | 8,586 |  | 6,439 |  | 7,408 |  | 22,433
(viii) |  | 9,310 |  | 6,982 |  | 6,407 |  | 22,699
​ |  | 45,252 |  | 178,155 |  | 36,780 |  | 260,187
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2020
Note |  | Principal |  | Fine |  | Interest |  | Total
(i) |  | 1,254 |  | 251 |  | 2,553 |  | 4,058
(ii) |  | 3,496 |  | 699 |  | 4,678 |  | 8,873
(iii) |  | 10,027 |  | 14,889 |  | — |  | 24,918
(iv) |  | 11,212 |  | 8,409 |  | 13,803 |  | 33,423
(v) |  | 1,367 |  | 273 |  | 783 |  | 2,424
(vi) |  | — |  | 688 |  | 159 |  | 848
(vii) |  | 8,586 |  | 6,439 |  | 6,846 |  | 21,871
(viii) |  | 9,310 |  | 6,982 |  | 5,797 |  | 22,090
​ |  | 45,252 |  | 38,630 |  | 34,619 |  | 118,506
(i) | On July 2, 2010, the Federal Revenue Service, contrary to a decision of the Federal Supreme Court, which was final and unappealable, as described above, filed an administrative proceeding claiming the amounts of judicial deposits related to COFINS previously made by Inter.
On October 5, 2010, an injunction was granted demanding that the defense presented in the administrative proceeding files be heard within the hierarchical appeal process as well as suspending the demand for payment. The last update of the process took place in 2017, with a hearing with the auxiliary judge to emphasize the particularities of the case, in particular the reasons why the special appeal in the Union should not be admitted due to procedural aspects.
(ii) | On July 14, 2010, the Federal Revenue Service filed an administrative proceeding charging the amounts of refund requests for amounts paid in excess to COFINS raised by Inter. The process is in progress, and the judgment of the motion for clarification is awaited.
After Inter filed an Expression of Dissatisfaction, the Administrative Council of Tax Appeals determined the suspension of the administrative process until its judgment at the Federal Supreme Court.
(iii) | On November 11, 2010, tax assessment notices were issued claiming amounts due of PIS and COFINS, plus a fine of 75% and interest on arrears in the period from March 2006 to December 2008.
After Inter filed an Expression of Dissatisfaction, the Administrative Council of Tax Appeals determined the suspension of the administrative process until its judgment at the Federal Supreme Court.
(iv) | On December 15, 2014, a tax assessment notice was issued claiming amounts due of COFINS due to alleged underpayment in the period from January 2010 to December 2011, plus a fine of 75% and interest on arrears.
(v) | On October 9, 2015, Inter was notified by Internal Revenue Service of the decision to dismiss its right to offset tax payables in January and February 2014 with the COFINs credits arising from past payments considered undue by Inter.
On November 3, 2015, Inter filed an Expression of Dissatisfaction, to which a response is pending. Currently, the distribution of Banco Inter’s appeal in CARF and subsequent designation of Reporting Board Member is awaited.
(vi) | On January 24, 2017, a tax assessment notice was issued claiming an isolated fine of 50% on the amount of the tax payable whose offset was not approved in administrative proceeding no. 10680.723654/2015-41. On February 24, 2017, an objection was presented by Banco Inter, which is awaiting consideration at the 1st administrative level.
(vii) | On April 5, 2017, a tax assessment notice was issued claiming amounts of COFINS due, plus a fine of 75% and interest in arrears, on the allegation that Inter, in the calendar year 2013, underpaid due to the non-inclusion of “financial income” in the calculation basis.
On March 26, 2019, Inter’s voluntary appeal was distributed to the 1st Ordinary Class of the 2nd Chamber of the 3rd Judicial Section of CARF (“Administrative Board of Tax Appeals”). It is expected the appeal to be included in the list of CARF judgments. (viii)On October 31, 2018, a tax assessment notice was issued claiming amounts of COFINs due, plus a fine of 75% and interest in arrears, on the allegation that Inter, in the calendar year 2014,Inter underpaid due to the non-inclusion of “financial income” in the calculation basis. Inter is awaiting the judgment of the challenge it has presented.
Legal proceedings provision |
Provisions |
Schedule of change in provisions | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Labor |  | Civil |  | Tax |  | Total
Balance on January 1, 2021 |  | 3,173 |  | 16,424 |  | 1,016 |  | 20,613
(+) Consitution / increase in provision |  | 1,601 |  | 17,401 |  | — |  | 19,002
(-) payment |  | (1,462) |  | (15,454) |  | (1,017) |  | (17,933)
Balance on December 31, 2021 |  | 3,312 |  | 18,371 |  | (1) |  | 21,682
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance on January 1, 2020 |  | 3,678 |  | 13,881 |  | 957 |  | 18,861
(+) Consitution / increase in provision |  | 1,492 |  | 13,729 |  | 59 |  | 15,280
(-) payment |  | (1,997) |  | (11,186) |  | — |  | (13,183)
Balance on December 31, 2020 |  | 3,173 |  | 16,424 |  | 1,016 |  | 20,613
Provision for expected credit losses on loan commitments |
Provisions |
Schedule of change in provisions | ​
​ | ​ | ​
​ |  | Total
Balance on January 1, 2021 |  | 3,024
(+) Consitution / increase in provision |  | 28,142
Balance on December 31, 2021 |  | 31,166
​ | ​ | ​
​ |  | Total
Balance on January 1, 2020 |  | 3,539
(-) page reversal |  | (515)
Balance on December 31, 2020 |  | 3,024

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