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Taxes to Recover | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Taxes to Recover |
7. | Taxes to Recover
a. Recoverable Taxes Recoverable taxes are substantially represented by credits of Tax on Goods and Services (“ICMS”, the Brazilian VAT), Contribution for Social Security Financing (“COFINS”) and Social Integration Program (“PIS”).
|  | 12/31/2018 |  |  | 12/31/2017 |
ICMS (a.1) |  |  | 710,669 |  |  |  | 580,630 |
Provision for ICMS losses |  |  | (99,187 | ) |  |  | (72,076 | )
PIS and COFINS (a.2) |  |  | 720,731 |  |  |  | 348,333 |
Value-Added Tax (IVA) of foreign subsidiaries |  |  | 31,678 |  |  |  | 27,180 |
Others |  |  | 22,988 |  |  |  | 15,587 |
Total |  |  | 1,386,879 |  |  |  | 899,654 |
Current |  |  | 639,699 |  |  |  | 664,954 |
Non-current |  |  | 747,180 |  |  |  | 234,700 |
The provision for ICMS losses relates to tax credits that the subsidiaries estimate will not utilize or offset in the future, and its movements are as follows:
Balance as of December 31, 2015 |  |  | 64,891 |
Additions, write-offs and reversals, net |  |  | 3,792 |
Balance as of December 31, 2016 |  |  | 68,683 |
Additions, write-offs and reversals, net |  |  | 3,393 |
Balance as of December 31, 2017 |  |  | 72,076 |
Additions, write-offs and reversals, net |  |  | 27,111 |
Balance as of December 31, 2018 |  |  | 99,187 |
a.1 The ICMS is substantially related to the following subsidiaries and operations:
| (i) | The subsidiary Oxiteno Nordeste S.A. Indústria e Comércio (“Oxiteno Nordeste”) predominantly carries out export operations, interstate outflow or deferred ICMS of products purchased within the State of Bahia;
| (ii) | The subsidiary IPP has credits arising from interstate outflows of oil-related products, whose ICMS was prepaid by the supplier (Petrobras), and credits arising from the difference between transactions of inflows and outflows of products subject to ICMS taxation (mainly ethanol);
| (iii) | The subsidiary Extrafarma has credits of ICMS and ICMS-ST (tax substitution) advances on the inflow and outflow of operations carried out by its distribution centers, mostly in the North and Northeast.
Management estimates the realization of these credits within up to 10 years. a.2 Refers, mainly, to the PIS and COFINS credits recorded under Laws 10,637/2002 and 10,833/2003 by the subsidiaries IPP and Cia. Ultragaz, whose consumption will occur through the offset of debts administered by the Brazilian Federal Revenue Service (“RFB”) in an estimated term of 2 years by management. As of December 31, 2018 the subsidiary Oxiteno S.A. recognized credits resulted from a final favorable decision to the exclusion of ICMS from the calculation basis of PIS and COFINS (see Note 21.a.1.2), as well as from reimbursement the amounts unduly paid as PIS half-yearly . As of December 31, 2018, the subsidiaries Oxiteno S.A., Oxiteno Nordeste, Oleoquímica Indústria e Comércio de Produtos Químicos Ltda. (“Oleoquímica”) and Empresa Carioca de Produtos Químicos S.A. (“EMCA”) recognized credits resulted from a final favorable decision to the exclusion of ICMS from the calculation basis of PIS and COFINS-import. The credits of Oxiteno S.A. will be realized through a corporate restructuring with Oxiteno Nordeste. For these cases, management estimates the realization of these credits within up to 5 years. b. Recoverable Income Tax and Social Contribution Taxes Represented by recoverable IRPJ and CSLL.
|  | 12/31/2018 |  |  | 12/31/2017 |
IRPJ and CSLL |  |  | 362,784 |  |  |  | 295,172 |
Total |  |  | 362,784 |  |  |  | 295,172 |
Current |  |  | 257,182 |  |  |  | 216,630 |
Non-current |  |  | 105,602 |  |  |  | 78,542 |
Relates to IRPJ and CSLL to be recovered by the Company and its subsidiaries arising from the tax advances of previous years, with management estimating the realization of these credits within up to 5 years for the subsidiaries Oxiteno S.A. and Oxiteno Nordeste and up to 2 years for the others.

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