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Taxes to Recover | 12 Months Ended
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Dec. 31, 2020
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Taxes to Recover | # 7. Taxes to r ecover a. Recoverable t axes 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”).
| 12/31/2020 |  | 12/31/2019
ICMS (a.1) | 1,129,325 |  | 872,670
PIS and COFINS (a.2) (a.3) | 1,297,029 |  | 930,570
Value-added tax (IVA) of foreign subsidiaries | 35,600 |  | 29,707
Others | 57,704 |  | 56,748
Total | 2,519,658 |  | 1,889,695
Current | 1,044,850 |  | 1,122,335
Non-current | 1,474,808 |  | 767,360
a.1 The recoverable ICMS net of provision for losses is substantially related to the following subsidiaries and operations: (i) The subsidiar ies Oxiteno S.A., Empresa Carioca de Produtos Químicos S.A. (“EMCA”) and Oleoquímica Indústria e Comércio de Produtos Químicos Ltda. (“Oleoquímica”) accumulate credits in the amount of R$ 195,037 (R$ 151,393 as of December 31, 2019) due to sales and transfer transactions within and outside the State of Bahia at reduced rates; (ii) The subsidiar ies Ipiranga Produtos de Petróleo S.A. (“IPP”), Bahiana Distribuidora de Gás Ltda. (“Bahiana”), Ultragaz, AMPM, Iconic Lubrificantes S.A. (“Iconic”) have credits in the amount of R$ 754,882 (R$ 563,565 as of December 31, 2019) recognized, mainly, of the following nature: a) transactions of inputs and outputs of products subject to taxation of the own ICMS; b) interstate outflows of oil-related products whose ICMS was prepaid by the supplier (Petróleo Brasileiro S.A. (“Petrobras”)), in the case of the subsidiaries Ipiranga, Bahiana and Ultragaz and c) credits for refunds of the ICMS-ST (tax substitution) overpaid when the estimated calculation base is used higher than the actual operation practiced by the subsidiary Ipiranga; (iii) The subsidiary Extrafarma has ICMS credits and ICMS-ST (tax substitution) advances in the amount of R$ 179,405 (R$ 157,713 as of December 31, 2019) on the inflow and outflow of operations carried out by its distribution centers, mostly in the North and Northeast, as well as refunds of the ICMS-ST portion overpaid when the estimated calculation bas e is used higher than th e actual operation. The amounts of recoverable ICMS credits are classified as current assets and consumed by the operations itself, being a revolving credit, which means that the credits are monthly offset with the tax payable on sales and new credits are generated by the acquisition of inputs, as well as by the State's refund on tax substitution operations. Management estimates the realization of the credits classified in non-current assets within an average term of up to 10 years. The estimated recovery of ICMS assets is stated as follows:
Up to 1 year | 422,548
From 1 to 2 years | 362,062
From 2 to 3 years | 200,586
From 3 to 5 years | 88,483
From 5 to 7 years | 26,420
From 7 to 10 years | 29,226
Total of recoverable ICMS, net of provision | 1,129,325
The provision for ICMS losses relates to tax credits of the subsidiaries whose amounts are not included within the term determined by its policy. a.2 The balance r efers, mainly, to the PIS and COFINS credits recorded under Laws 10,637/2002 and 10,833/2003 in the amount of R$ 651,051 (R$ 539,026 as of December 31, 2019), 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. The subsidiaries Extrafarma, Tropical Transportes Ipiranga Ltda (“Tropical”), EMCA, Oleoquímica and Oxiteno S.A. have credits in the amount of R$ 645,978 (R$ 391,544 as of December 31, 2019) resulting from a definitive favorab le decision on the exclusion of ICMS from the calculation basis of PIS and COFINS (see Note 22.d.1). For these cases, management estimates the realization of these credits within up to 5 years. a.3 On March 15, 2017, due to general repercussions, the STF decided that ICMS does not compose the basis for calculating PIS and COFINS. The subsidiaries Extrafarma, Tequimar, Tropical and Oxiteno SA have credits originated from final definitive decisions on the exclusion of ICMS from the PIS and COFINS calculation base (see note 22.d), having been recorded in results, up to the present year of 2020, the amount of R$ 746,962 (R$ 338,110 up to 2019). For these cases, management estimates that these credits will be realized within up to 5 years. The estimated recovery of PIS and COFINS credits is stated as follows:
Up to 1 year | 528,999
From 1 to 2 years | 405,998
From 2 to 3 years | 178,049
From 3 to 5 years | 183,983
Total of recoverable PIS and COFINS | 1,297,029
b. Recoverable income tax and social contribution taxes Represented by recoverable IRPJ and CSLL.
| 12/31/2020 |  | 12/31/2019
IRPJ and CSLL | 627,285 |  | 430,290
Current | 366,080 |  | 325,343
Non-current | 261,205 |  | 104,947
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.

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