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INCOME TAX AND DEFERRED TAX (Tables) | 12 Months Ended
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Dec. 31, 2023
INCOME TAX AND DEFERRED TAX [Abstract] |
Income Tax Expense | The reconciliation between the charge computed for tax purposes and the income tax expense charged to the statement of comprehensive income in the years ended December 31, 2023, 2022 and 2021 is as follows:
|  | 2023 |  |  | 2022 |  |  | 2021 |
Current income tax |  |  | (1,607,237 | ) |  |  | (49,381,853 | ) |  |  | (83,127,502 | )
Deferred income tax |  |  | (18,500,679 | ) |  |  | (3,747,882 | ) |  |  | 5,864,622 |
Total income tax |  |  | (20,107,916 | ) |  |  | (53,129,735 | ) |  |  | (77,262,880 | )
Net Deferred Tax Assets and Liabilities | The analysis of the net deferred tax assets and liabilities is as follows:
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |
Deferred tax assets to be recovered after more than 12 months |  |  | 7,427,369 |  |  |  | 11,293,849 |
Deferred tax assets to be recovered after 12 months |  |  | 9,358,979 |  |  |  | 4,399,654 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Deferred tax liabilities taxable after more than 12 months |  |  | (94,421,498 | ) |  |  | (79,640,039 | )
Deferred tax liabilities taxable after 12 months |  |  | (6,949,086 | ) |  |  | (2,137,021 | )
Deferred tax liabilities, net |  |  | (84,584,236 | ) |  |  | (66,083,557 | )
Components of Net Deferred Tax Assets and Liabilities | The components of the net deferred tax assets and tax liabilities as of December 31, 2023, 2022 and 2021 are the following:
Deferred tax assets |  | Account receivables discounted value |  |  | Provisions for legal claims and other provisions |  |  | Financial leases |  |  | Contract liabilities |  |  | Tax loss carryforward |  |  | Tax inflation adjustment |  |  | Financial assets at fair value through profit or loss |  |  | Other receivables |  |  | Total |
As of December 31, 2021 |  |  | 5,531 |  |  |  | 3,138,933 |  |  |  | 6,252,586 |  |  |  | 8,562,667 |  |  |  | 10,268,474 |  |  |  | 91,018 |  |  |  | - |  |  |  | - |  |  |  | 28,319,209 |
Charge in results |  |  | (5,531 | ) |  |  | (1,139,905 | ) |  |  | (1,752,749 | ) |  |  | 21,064 |  |  |  | (10,268,474 | ) |  |  | (51,902 | ) |  |  | 571,791 |  |  |  | - |  |  |  | (12,625,706 | )
As of December 31, 2022 |  |  | - |  |  |  | 1,999,028 |  |  |  | 4,499,837 |  |  |  | 8,583,731 |  |  |  | - |  |  |  | 39,116 |  |  |  | 571,791 |  |  |  | - |  |  |  | 15,693,503 |
Charge in results |  |  | - |  |  |  | (1,132,913 | ) |  |  | 1,312,391 |  |  |  | (6,199,800 | ) |  |  | 1,403,426 |  |  |  | (31,538 | ) |  |  | 2,150,011 |  |  |  | 3,591,268 |  |  |  | 1,092,845 |
As of December 31, 2023 |  |  | - |  |  |  | 866,115 |  |  |  | 5,812,228 |  |  |  | 2,383,931 |  |  |  | 1,403,426 |  |  |  | 7,578 |  |  |  | 2,721,802 |  |  |  | 3,591,268 |  |  |  | 16,786,348 |
Deferred tax liabilities |  | Other receivables |  |  | Loans |  |  | Property, Plant and Equipment |  |  | Cash and cash equivalents |  |  | Inventories |  |  | Tax inflation adjustment |  |  | Other liabilities |  |  | Total |
As of December 31, 2021 |  |  | (16,274 | ) |  |  | (508,877 | ) |  |  | (66,657,258 | ) |  |  | (104,689 | ) |  |  | (394,999 | ) |  |  | (22,187,106 | ) |  |  | (785,681 | ) |  |  | (90,654,884 | )
Charge in results |  |  | (355,515 | ) |  |  | 72,944 |  |  |  | (4,413,964 | ) |  |  | (1,223,150 | ) |  |  | 21,749 |  |  |  | 13,990,079 |  |  |  | 785,681 |  |  |  | 8,877,824 |
As of December 31, 2022 |  |  | (371,789 | ) |  |  | (435,933 | ) |  |  | (71,071,222 | ) |  |  | (1,327,839 | ) |  |  | (373,250 | ) |  |  | (8,197,027 | ) |  |  | - |  |  |  | (81,777,060 | )
Charge in results |  |  | 371,789 |  |  |  | 58,385 |  |  |  | (6,844,195 | ) |  |  | (4,024,407 | ) |  |  | (846,042 | ) |  |  | (8,309,054 | ) |  |  | - |  |  |  | (19,593,524 | )
As of December 31, 2023 |  |  | - |  |  |  | (377,548 | ) |  |  | (77,915,417 | ) |  |  | (5,352,246 | ) |  |  | (1,219,292 | ) |  |  | (16,506,081 | ) |  |  | - |  |  |  | (101,370,584 | )
Effective Income Tax Rate Reconciliation | Income tax expense computed at the statutory tax rate on pre-tax income differs from the income tax expense for the years ended December 31, 2023, 2022 and 2021 as follows:
|  | 2023 |  |  | 2022 |  |  | 2021 |
Pre tax income |  |  | 43,625,948 |  |  |  | 153,769,841 |  |  |  | 204,230,976 |
Statutory income tax rate |  |  | 35 | % |  |  | 35 | % |  |  | 35 | %
Pre tax income at statutory income tax rate |  |  | (15,269,082 | ) |  |  | (53,819,444 | ) |  |  | (71,480,842 | )
Tax effects due to: |  |  |  |  |  |  |  |  |  |  |  |
- Tax loss variation |  |  | - |  |  |  | - |  |  |  | 10,268,474 |
- Adjustment affidavit previous year |  |  | (143,706 | ) |  |  | (255,610 | ) |  |  | (409,984 | )
- Tax inflation adjustment and restatement by inflation |  |  | (4,621,560 | ) |  |  | 779,382 |  |  |  | 11,205,356 |
- Variation of tax rate |  |  | - |  |  |  | - |  |  |  | (24,772,537 | )
- Others |  |  | (73,568 | ) |  |  | 165,937 |  |  |  | (2,073,347 | )
Total income tax |  |  | (20,107,916 | ) |  |  | (53,129,735 | ) |  |  | (77,262,880 | )

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