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INCOME TAX AND DEFERRED TAX (Tables) | 12 Months Ended
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Dec. 31, 2024
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, 2024, 2023 and 2022 is as follows:
|  | 2024 |  |  | 2023 |  |  | 2022 |
Current income tax |  |  | (217,437,074 | ) |  |  | (3,499,977 | ) |  |  | (107,535,714 | )
Deferred income tax |  |  | 5,497,595 |  |  |  | (40,287,750 | ) |  |  | (8,161,524 | )
Total income tax |  |  | (211,939,479 | ) |  |  | (43,787,727 | ) |  |  | (115,697,238 | )
Net Deferred Tax Assets and Liabilities | The analysis of the net deferred tax assets and liabilities is as follows:
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |
Deferred tax assets to be recovered after more than 12 months |  |  | 20,339,104 |  |  |  | 16,174,108 |
Deferred tax assets to be recovered after 12 months |  |  | 14,039,636 |  |  |  | 20,380,450 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Deferred tax liabilities taxable after more than 12 months |  |  | (194,491,864 | ) |  |  | (205,615,679 | )
Deferred tax liabilities taxable after 12 months |  |  | (18,582,982 | ) |  |  | (15,132,580 | )
Deferred tax liabilities, net |  |  | (178,696,106 | ) |  |  | (184,193,701 | )
Components of Net Deferred Tax Assets and Liabilities | The components of the net deferred tax assets and liabilities as of December 31, 2024, 2023 and 2022 is as follows:
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 |  |  | 12,045 |  |  |  | 6,835,454 |  |  |  | 13,615,858 |  |  |  | 18,646,374 |  |  |  | 22,361,001 |  |  |  | 198,204 |  |  |  | - |  |  |  | - |  |  |  | 61,668,936 |
Charge in results |  |  | (12,045 | ) |  |  | (2,482,298 | ) |  |  | (3,816,850 | ) |  |  | 45,870 |  |  |  | (22,361,001 | ) |  |  | (113,024 | ) |  |  | 1,245,153 |  |  |  | - |  |  |  | (27,494,195 | )
As of December 31, 2022 |  |  | - |  |  |  | 4,353,156 |  |  |  | 9,799,008 |  |  |  | 18,692,244 |  |  |  | - |  |  |  | 85,180 |  |  |  | 1,245,153 |  |  |  | - |  |  |  | 34,174,741 |
Charge in results |  |  | - |  |  |  | (2,467,073 | ) |  |  | 2,857,911 |  |  |  | (13,500,909 | ) |  |  | 3,056,151 |  |  |  | (68,680 | ) |  |  | 4,681,942 |  |  |  | 7,820,475 |  |  |  | 2,379,817 |
As of December 31, 2023 |  |  | - |  |  |  | 1,886,083 |  |  |  | 12,656,919 |  |  |  | 5,191,335 |  |  |  | 3,056,151 |  |  |  | 16,500 |  |  |  | 5,927,095 |  |  |  | 7,820,475 |  |  |  | 36,554,558 |
Charge in results |  |  | - |  |  |  | (1,542,728 | ) |  |  | (7,764,910 | ) |  |  | 14,213,337 |  |  |  | (3,056,151 | ) |  |  | (13,913 | ) |  |  | 1,818,259 |  |  |  | (5,829,712 | ) |  |  | (2,175,818 | )
As of December 31, 2024 |  |  | - |  |  |  | 343,355 |  |  |  | 4,892,009 |  |  |  | 19,404,672 |  |  |  | - |  |  |  | 2,587 |  |  |  | 7,745,354 |  |  |  | 1,990,763 |  |  |  | 34,378,740 |
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 |  |  | (35,439 | ) |  |  | (1,108,149 | ) |  |  | (145,155,263 | ) |  |  | (227,975 | ) |  |  | (860,164 | ) |  |  | (48,315,447 | ) |  |  | (1,710,927 | ) |  |  | (197,413,364 | )
Charge in results |  |  | (774,182 | ) |  |  | 158,846 |  |  |  | (9,612,008 | ) |  |  | (2,663,576 | ) |  |  | 47,361 |  |  |  | 30,465,304 |  |  |  | 1,710,927 |  |  |  | 19,332,672 |
As of December 31, 2022 |  |  | (809,621 | ) |  |  | (949,303 | ) |  |  | (154,767,271 | ) |  |  | (2,891,551 | ) |  |  | (812,803 | ) |  |  | (17,850,143 | ) |  |  | - |  |  |  | (178,080,692 | )
Charge in results |  |  | 809,621 |  |  |  | 127,141 |  |  |  | (14,904,167 | ) |  |  | (8,763,694 | ) |  |  | (1,842,371 | ) |  |  | (18,094,097 | ) |  |  | - |  |  |  | (42,667,567 | )
As of December 31, 2023 |  |  | - |  |  |  | (822,162 | ) |  |  | (169,671,438 | ) |  |  | (11,655,245 | ) |  |  | (2,655,174 | ) |  |  | (35,944,240 | ) |  |  | - |  |  |  | (220,748,259 | )
Charge in results |  |  | - |  |  |  | (2,725,348 | ) |  |  | (17,267,757 | ) |  |  | (2,801,418 | ) |  |  | 2,076,365 |  |  |  | 28,391,571 |  |  |  | - |  |  |  | 7,673,413 |
As of December 31, 2024 |  |  | - |  |  |  | (3,547,510 | ) |  |  | (186,939,195 | ) |  |  | (14,456,663 | ) |  |  | (578,809 | ) |  |  | (7,552,669 | ) |  |  | - |  |  |  | (213,074,846 | )
Effective Income Tax Rate Reconciliation | Below is a reconciliation between the income tax charged to results for the years ended December 31, 2024, 2023 and 2022 and that which would result from applying the current tax rate on net income before income tax for the exercise:
|  | 2024 |  |  | 2023 |  |  | 2022 |
Pre tax income |  |  | 582,102,974 |  |  |  | 95,001,446 |  |  |  | 334,854,783 |
Statutory income tax rate |  |  | 35 | % |  |  | 35 | % |  |  | 35 | %
Pre tax loss at statutory income tax rate |  |  | (203,736,041 | ) |  |  | (33,250,506 | ) |  |  | (117,199,174 | )
Tax effects due to: |  |  |  |  |  |  |  |  |  |  |  |
- Adjustment affidavit previous year |  |  | (241,439 | ) |  |  | (312,939 | ) |  |  | (556,626 | )
- Tax inflation adjustment and restatement by inflation |  |  | (11,221,662 | ) |  |  | (10,064,077 | ) |  |  | 1,697,211 |
- Others |  |  | 3,259,663 |  |  |  | (160,205 | ) |  |  | 361,351 |
Total income tax |  |  | (211,939,479 | ) |  |  | (43,787,727 | ) |  |  | (115,697,238 | )

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