Taxes to Recover (Tables)

12 Months Ended

Dec. 31, 2018

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

Provision for ICMS losses

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

Summary of 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