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DEFERRED INCOME TAX ASSETS/LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2019
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,
|  | 2019 |  | 2018
Tax carryforward |  | (8,590) |  | (4,408)
Allowance for doubtful accounts |  | (1,513) |  | (1,422)
Provisions |  | (1,529) |  | (1,634)
PP&E and Intangible assets |  | 51,922 |  | 45,825
Cash dividends from foreign companies |  | 515 |  | 642
Income tax inflation adjustment effect |  | 12,346 |  | —
Other deferred tax liabilities (assets), net |  | (22) |  | (109)
Total deferred tax liabilities, net |  | 53,129 |  | 38,894
Actions for recourse tax receivable |  | (870) |  | (1,259)
Total deferred tax liability, net |  | 52,259 |  | 37,635
Net deferred tax assets |  | (293) |  | (120)
Net deferred tax liabilities |  | 52,552 |  | 37,755
Schedule of maturities of estimated tax carryforward |
|  | Tax carryforward |  | Tax carryforward amount |  | Tax carryforward
Company |  | generation year |  | as of 12.31.2019 |  | expiration year
Inter Radios |  | 2015 |  | 6 |  | 2020
Inter Radios |  | 2017 |  | 2 |  | 2022
Inter Radios |  | 2018 |  | 2 |  | 2023
Telecom Argentina |  | 2018 |  | 15,765 |  | 2023
Telecom Argentina |  | 2019 |  | 12,525 |  | 2024
Adesol |  | 2019 |  | 400 |  | 2024
|  |  |  | 28,700 |  |
Schedule of income tax (expense) benefit | Income tax (expense) benefit consists of the following:
|  | Years ended December 31,
|  | 2019 |  | 2018 |  | 2017
|  | Profit (loss)
Current tax expense |  | (161) |  | — |  | (7,414)
Deferred tax benefit |  | (14,009) |  | 4,366 |  | (1,072)
Income tax (expense) benefit |  | (14,170) |  | 4,366 |  | (8,486)
Schedule of income tax reconciliation between amounts computed based on statutory income tax rate and pre-tax income |
|  | Years ended December 31, |
|  | 2019 |  | 2018 |  | 2017 |
|  | Profit (loss) |
Pre-tax income |  | 10,282 |  | 4,150 |  | 23,653 |
Non-taxable items - Earnings from associates |  | 187 |  | (363) |  | (543) |
Non-taxable items – valuation differences of foreign investments |  | (10,543) |  | — |  | — |
Non-taxable items - Other |  | (794) |  | (428) |  | 195 |
Equity, Goodwill and others restatement in current currency |  | 67,999 |  | 55,427 |  | 2,084 |
Subtotal |  | 67,131 |  | 58,786 |  | 25,389 |
Weighted statutory income tax rate |  | 26.14 | % | 25.37 | % | 35 | %
Income tax expense at weighted statutory tax rate |  | (17,546) |  | (14,913) |  | (8,886) |
Deferred tax liability restatement in current currency and other |  | 18,550 |  | 19,309 |  | 400 |
Income tax inflation adjustment |  | (15,194) |  | — |  | — |
Actions for recourse |  | 52 |  | 68 |  | — |
Income tax on cash dividends of foreign companies |  | (32) |  | (98) |  | — |
Income tax (expense) benefit |  | (14,170) |  | 4,366 |  | (8,486) |

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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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