XML 121 R92.htm IDEA: XBRL DOCUMENT
v3.23.1

INCOME TAX AND DEFERRED TAX, Summary (Details) $ in Thousands |  |  | 12 Months Ended
--- | --- | --- | ---
Jun. 16, 2021 ARS ($) Segment | Jan. 01, 2021 | Dec. 31, 2022 ARS ($) Installment | Dec. 31, 2021 ARS ($) | Dec. 31, 2020 ARS ($) | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Reduction in the applicable rate [Abstract] |  |  |  |  |  |  |  |
Income tax rate |  |  | 35.00% | 35.00% | 30.00% | 30.00% | 30.00% | 35.00%
Additional tax depending on dividends distributed at the rate of 30% |  |  | 7.00% |  |  |  |  |
Additional tax depending on dividends distributed at the rate of 25% |  |  | 13.00% |  |  |  |  |
Number of segments for accumulated net taxable income | Segment | 3 |  |  |  |  |  |  |
Accumulated pre-tax income |  |  | $ 17,282,634 | $ 22,954,106 | $ 6,783,682 |  |  |
Tax rate on dividends distributions to foreign individuals and beneficiaries |  |  | 7.00% |  |  |  |  |
Tax Revaluation [Abstract] |  |  |  |  |  |  |  |
Number of consecutive monthly installments | Installment |  |  | 5 |  |  |  |  |
Adjustments of deducted taxed |  | 100.00% |  |  |  |  |  |
Current advances from customers |  |  | $ 3,367,653 |  |  |  |  |
Segment 1 [Member] |  |  |  |  |  |  |  |
Reduction in the applicable rate [Abstract] |  |  |  |  |  |  |  |
Income tax rate | 25.00% |  |  |  |  |  |  |
Segment 2 [Member] |  |  |  |  |  |  |  |
Reduction in the applicable rate [Abstract] |  |  |  |  |  |  |  |
Income tax rate | 30.00% |  |  |  |  |  |  |
Segment 3 [Member] |  |  |  |  |  |  |  |
Reduction in the applicable rate [Abstract] |  |  |  |  |  |  |  |
Income tax rate | 35.00% |  |  |  |  |  |  |
Bottom of Range [Member] | Segment 2 [Member] |  |  |  |  |  |  |  |
Reduction in the applicable rate [Abstract] |  |  |  |  |  |  |  |
Accumulated pre-tax income | $ 5,000 |  |  |  |  |  |  |
Bottom of Range [Member] | Segment 3 [Member] |  |  |  |  |  |  |  |
Reduction in the applicable rate [Abstract] |  |  |  |  |  |  |  |
Accumulated pre-tax income | 50,000 |  |  |  |  |  |  |
Top of Range [Member] | Segment 1 [Member] |  |  |  |  |  |  |  |
Reduction in the applicable rate [Abstract] |  |  |  |  |  |  |  |
Accumulated pre-tax income | 5,000 |  |  |  |  |  |  |
Top of Range [Member] | Segment 2 [Member] |  |  |  |  |  |  |  |
Reduction in the applicable rate [Abstract] |  |  |  |  |  |  |  |
Accumulated pre-tax income | $ 50,000 |  |  |  |  |  |  |
2019 [Member] |  |  |  |  |  |  |  |
Reduction in the applicable rate [Abstract] |  |  |  |  |  |  |  |
Income tax rate |  |  | 30.00% |  |  |  |  |
2020 and Onwards [Member] |  |  |  |  |  |  |  |
Reduction in the applicable rate [Abstract] |  |  |  |  |  |  |  |
Income tax rate |  |  | 25.00% |  |  |  |  |
2021 and Onwards [Member] |  |  |  |  |  |  |  |
Reduction in the applicable rate [Abstract] |  |  |  |  |  |  |  |
Income tax rate |  |  | 25.00% |  |  |  |  |

X
- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_TaxExpenseIncomeAtApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The additional tax complemented by application of tax on distribution of dividends, condition one. + References No definition available. + Details
Name: | tgs_AdditionalTaxComplementedByApplicationOfTaxOnDistributionOfDividendsConditionOne
Namespace Prefix: | tgs_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The additional tax complemented by application of tax on distribution of dividends, condition two. + References No definition available. + Details
Name: | tgs_AdditionalTaxComplementedByApplicationOfTaxOnDistributionOfDividendsConditionTwo
Namespace Prefix: | tgs_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The term advances from current customers refers to money collected by a company prior to providing a product or service. + References No definition available. + Details
Name: | tgs_CurrentAdvancePaymentOfTaxes
Namespace Prefix: | tgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Number of tiered segments established within a income tax law wherein tax rates are determined according to the level of accumulated net taxable income. + References No definition available. + Details
Name: | tgs_IncomeTaxLawAccumulatedNetTaxableIncomeTieredSystemNumberOfSegments
Namespace Prefix: | tgs_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of consecutive monthly installments. + References No definition available. + Details
Name: | tgs_NumberOfConsecutiveMonthlyInstallments
Namespace Prefix: | tgs_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | tgs_ReductionInTheApplicableRateAbstract
Namespace Prefix: | tgs_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Income tax rate on dividends distributions to foreign individuals and beneficiaries. + References No definition available. + Details
Name: | tgs_TaxRateOnDividendsDistributionsToForeignIndividualsAndBeneficiaries
Namespace Prefix: | tgs_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | tgs_TaxRevaluationAbstract
Namespace Prefix: | tgs_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_RegulatoryEnvironmentsAxis=tgs_AmendedIncomeTaxLawSegmentOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RegulatoryEnvironmentsAxis=tgs_AmendedIncomeTaxLawSegmentTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RegulatoryEnvironmentsAxis=tgs_AmendedIncomeTaxLawSegmentThreeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_YearTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_YearThreeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=tgs_YearFourMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |