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DEFERRED INCOME TAX ASSETS/LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2018
DEFERRED INCOME TAX ASSETS/LIABILITIES |
Schedule of deferred income tax assets and liabilities, net and the actions for recourse tax receivable |
|  | As of December 31,
|  | 2018 |  | 2017
Tax carryforward |  | (2,866) |  | (4)
Allowance for doubtful accounts |  | (925) |  | (269)
Provisions |  | (1,062) |  | (396)
Inventory |  | (153) |  | —
Pension and termination benefits |  | (235) |  | —
PP&E and Intangible assets |  | 29,788 |  | 4,690
Cash dividends from foreign companies |  | 418 |  | —
Mobile handsets financed sales |  | 169 |  | —
Other deferred tax liabilities (assets), net |  | 148 |  | (105)
Total deferred tax liabilities, net |  | 25,282 |  | 3,916
Actions for recourse tax receivable |  | (818) |  | —
Total deferred tax liability, net |  | 24,464 |  | 3,916
Net deferred tax assets |  | (78) |  | (66)
Net deferred tax liabilities |  | 24,542 |  | 3,982
Schedule of maturities of estimated tax carryforward |
|  | Tax carryforward |  | Tax carryforward amount |  | Tax carryforward
Company |  | generation year |  | as of 12.31.2018 |  | expiration year
Inter Radios |  | 2015 |  | 8 |  | 2020
Pem |  | 2016 |  | 1 |  | 2021
Inter Radios |  | 2017 |  | 1 |  | 2022
Telecom Argentina |  | 2018 |  | 9,540 |  | 2023
Inter Radios |  | 2018 |  | 4 |  | 2023
|  |  |  | 9,554 |  |
Schedule of income tax benefit (expense) | Income tax benefit (expense) consists of the following:
|  | Years ended December 31,
|  | 2018 |  | 2017 |  | 2016
|  | Profit (loss)
Current tax expense |  | — |  | (4,819) |  | (4,405)
Deferred tax benefit |  | 2,838 |  | (697) |  | (1,610)
Income tax benefit (expense) |  | 2,838 |  | (5,516) |  | (6,015)
Schedule of income tax reconciliation between amounts computed based on statutory income tax rate and pre-tax income |
|  | Years ended December 31, |
|  | 2018 |  | 2017 |  | 2016 |
|  | Profit (loss) |
Pre-tax income |  | 2,698 |  | 15,375 |  | 16,561 |
Non-taxable items - Earnings from associates |  | (236) |  | (353) |  | (221) |
Non-taxable items - Other |  | 29 |  | (114) |  | (57) |
Subtotal |  | 2,491 |  | 14,908 |  | 16,283 |
Weighted statutory income tax rate (*) |  |  |  |  |  |  |
Income tax expense at weighted statutory tax rate |  | (747) |  | (5,218) |  | (5,699) |
Tax carryforward prescription |  | — |  | 33 |  | 31 |
Changes in tax rates |  | — |  | (272) |  | (45) |
Actions for recourse |  | 44 |  | — |  | — |
Income tax on cash dividends of foreign companies |  | (64) |  | — |  | — |
Inflation effect |  | 3,605 |  | (59) |  | (302) |
Income tax benefit (expense) |  | 2,838 |  | (5,516) |  | (6,015) |
(*) Effective income tax rate based on weighted statutory income tax rate in the different countries where the Company has operations. The statutory tax rate in Argentina was 35% for 2017, is 30% for the years 2018-2019 and will be 25% for the year 2020 and onwards (see Note 3.o). In Paraguay is 10% plus an additional rate of 5% in case of payment of dividends for all the years presented and in the USA the effective tax rate was 39.5% for 2017 and 2016 and 26.5% for 2018 onwards.

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- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References No definition available. + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References No definition available. + Details
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