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v3.22.1

Income and Social Contribution Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Disclosure of income and social contribution taxes [abstract] |
Deferred taxes |
| 12/31/2021 |  |  | 12/31/2020 |
Assets - deferred income and social contribution taxes on: |  |  |  |  |
Provision for impairment of assets | 57,924 |  |  | 75,231 |
Provisions for tax, civil, and labor risks | 188,236 |  |  | 138,516 |
Provision for post-employment benefits | 73,335 |  |  | 96,108 |
Provision for differences between cash and accrual basis (i) | 24,754 |  |  | 606,054 |
Goodwill | 4,825 |  |  | 5,161 |
Business combination – tax basis vs. accounting basis of goodwill | 18,699 |  |  | 75,515 |
Provision for asset retirement obligation | 16,991 |  |  | 15,728 |
Provision for suppliers | 39,364 |  |  | 49,501 |
Provision for profit sharing and bonus | 44,876 |  |  | 56,873 |
Leases payable | 41,463 |  |  | 41,932 |
Change in fair value of subscription warrants | 10,957 |  |  | 22,833 |
Provision for deferred revenue | 15,643 |  |  | 25,770 |
Other provisions | 2,769 |  |  | 14,917 |
Tax losses and negative basis for social contribution carryforwards (10.d) | 148,345 |  |  | 363,862 |
Total | 688,181 |  |  | 1,588,001 |
Offset liability balance of deferred IRPJ and CSLL | (116,426 | ) |  | (613,290 | )
Net balance of deferred taxes assets | 571,755 |  |  | 974,711 |
Liabilities - deferred income and social contribution taxes on: |  |  |  |  |
Revaluation of PP&E | 408 |  |  | 1,776 |
Leases payable | 138 |  |  | 1,895 |
Provision for differences between cash and accrual basis (i) | 19,664 |  |  | 402,780 |
Provision for goodwill | 28,676 |  |  | 92,242 |
Business combination – fair value of assets | 66,079 |  |  | 111,832 |
Other provisions | 1,743 |  |  | 15,497 |
Total | 116,708 |  |  | 626,022 |
Offset asset balance of deferred IRPJ and CSLL | (116,426 | ) |  | (613,290 | )
Net balance of deferred taxes liabilities | 282 |  |  | 12,732 |
(i) | Refers, mainly, to the income tax on the exchange variation of the derivate hedging instruments.
Summary of Changes in Balances of Deferred Taxes | Changes in the net balance of deferred IRPJ and CSLL are as follows:
| 2021 |  |  | 2020 |  |  | 2019 |  |
Initial balance | 961,979 |  |  | 646,163 |  |  | 504,890 |  |
Deferred IRPJ and CSLL recognized in income of the year | 242,246 |  |  | 234,244 |  |  | (2,633 | ) |
Deferred IRPJ and CSLL of subsidiaries classified as discontinued operations | 110,821 |  |  | (146,305 | ) |  | 100,098 |  |
Deferred IRPJ and CSLL recognized in other comprehensive income | (11,366 | ) |  | 210,034 |  |  | 40,497 |  |
Reclassification to assets held for sale | (728,986 | ) |  | - |  |  | - |  |
Others | (3,221 | ) |  | 17,843 |  |  | 3,311 |  |
Final balance | 571,473 |  |  | 961,979 |  |  | 646,163 |  |
Summary of Reconciliation of Taxes | IRPJ and CSLL are reconciled to the statutory tax rates as follows:
| 2021 |  |  | 2020 |  |  | 2019 |  |
|  |  |  | Re-Restated (i) |  |  | Re-Restated (i) |  |
Income before taxes | 1,006,648 |  |  | 951,581 |  |  | 1,365,177 |  |
Statutory tax rates – % | 34 |  |  | 34 |  |  | 34 |  |
Income and social contribution taxes at the statutory tax rates | (342,260 | ) |  | (323,538 | ) |  | (464,161 | ) |
Adjustments to the statutory income and social contribution taxes: |  |  |  |  |  |  |  |  |
Nondeductible expenses (ii) | (45,569 | ) |  | (33,420 | ) |  | (41,690 | ) |
Nontaxable revenues (iii) | 2,571 |  |  | 2,757 |  |  | 4,525 |  |
Monetary variation (SELIC) on repetition of tax undue payments (iv) | 136,060 |  |  | - |  |  | - |  |
Adjustment to estimated income (v) | 3,901 |  |  | 8,850 |  |  | 10,511 |  |
Unrecorded deferred income and social contribution taxes carryforwards deferred (vi) | (5,285 | ) |  | (3,166 | ) |  | (3,271 | ) |
Share of profit (loss) of subsidiaries, joint ventures and associates | (5,995 | ) |  | (14,972 | ) |  | (4,322 | ) |
Other adjustments | 21,414 |  |  | 12,911 |  |  | 3,178 |  |
Income and social contribution taxes before tax incentives | (235,163 | ) |  | (350,578 | ) |  | (495,230 | ) |
Tax incentives - SUDENE | 47,129 |  |  | 46,061 |  |  | 25,254 |  |
Income and social contribution taxes in the income statement | (188,034 | ) |  | (304,517 | ) |  | (469,976 | ) |
Current | (430,280 | ) |  | (538,761 | ) |  | (467,343 | ) |
Deferred | 242,246 |  |  | 234,244 |  |  | (2,633 | ) |
Effective IRPJ and CSLL rates – % | 18.7 |  |  | 32.0 |  |  | 34.4 |  |
(i) | For more information on the restatement, see note 3.c.1.
(ii) | C onsist of certain expenses that cannot be deducted for tax purposes under applicable tax legislation, such as expenses with fines, donations, gifts, losses of assets, negative effects of foreign subsidiaries and certain provisions.
(iii) | C onsist of certain gains and income that are not taxable under applicable tax legislation, such as the reimbursement of taxes and the reversal of certain provisions.
(iv) | Refers to amounts related to non-taxation of IRPJ/CSLL on monetary variation (SELIC) in the repetition of undue tax lawsuits (see note 10.e).
(v) | Brazilian tax law allows for an alternative method of taxation for companies that generated gross revenues of up to R$ 78 million in their previous fiscal year. Certain subsidiaries of the Company adopted this alternative form of taxation, whereby income and social contribution taxes are calculated on a basis equal to 32% of operating revenues, as opposed to being calculated based on the effective taxable income of these subsidiaries. The adjustment to estimated income represents the difference between the taxation under this alternative method and the income and social contribution taxes that would have been pa id based on the effective statutory rate applied to the taxable income of these subsidiaries.
(vi) | See Note 10.d.
Summary of Tax Incentives | the following subsidiaries, in compliance with the current law have entitled to federal tax benefits providing for IRPJ reduction under:
Subsidiary | Units |  |  | Incentive - % |  |  | Expiration
Bahiana Distribuidora de Gás Ltda. | Mataripe base |  |  | 75 |  |  | 2024
| Caucaia base |  |  | 75 |  |  | 2025
| Juazeiro base |  |  | 75 |  |  | 2026
| Aracaju base |  |  | 75 |  |  | 2027
| Suape base |  |  | 75 |  |  | 2027
Ultracargo Logística S.A. | Suape terminal |  |  | 75 |  |  | 2030
| Aratu terminal |  |  | 75 |  |  | 2022
| Itaqui terminal |  |  | 75 |  |  | 2030
Summary of deferred income and social contribution tax assets | The balances which are constituted of deferred taxes related to income tax loss carryforwards and negative basis of social contribution base are as follows:
| 12/31/2021 |  |  | 12/31/2020 |
Oil Trading | 53,839 |  |  | - |
Ultrapar (i) | 43,441 |  |  | 27,736 |
Abastece aí | 41,065 |  |  | 7,362 |
Tequimar Vila do conde | 9,861 |  |  | 489 |
Ultracargo | 139 |  |  | 107 |
Oxiteno S.A. (ii) | - |  |  | 205,604 |
Ipiranga | - |  |  | 44,537 |
Iconic | - |  |  | 5,691 |
Extrafarna (ii) | - |  |  | 72,318 |
UVC Investimentos | - |  |  | 18 |
| 148,345 |  |  | 363,862 |
(i) | Considers the amount of R$ 8,510 of deferred taxes recognized on the tax loss of subsidiary Ultrapar International as of December 31, 2021 (R$ 7,659 as of December 31, 2020).
(ii) | As of December 31, 2021, the amounts of R$ 247,912 and R$ 72,318, referring to the balances constituted on deferred charges related to IRPJ tax losses and negative CSLL bases for the subsidiaries Oxiteno S.A. and Extrafarma, respectively, were reclassified to assets held for sale.
The balances which are not constituted of deferred taxes related to income tax loss carryforwards and negative basis of social contribution base are as follows:
| 12/31/2021 |  |  | 12/31/2020 |
Extrafarma | 312,521 |  |  | 294,400 |
Integra Frotas | 11,769 |  |  | 7,802 |
Millennium | 3,174 |  |  | 640 |
| 327,464 |  |  | 302,842 |

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