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v3.22.1

Income tax and social contribution (Tables) | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Schedule of Reconciliation of Income and Social Contribution Tax Expenses | a) Reconciliation of income tax and social contribution expenses
| December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |
Profit before taxes | 6,250,876 |  |  | 1,990,961 |  |  | 3,661,948 |
Income tax and social contribution nominal rate (34%) | (2,125,298 | ) |  | (676,927 | ) |  | (1,245,062 | )
Adjustments to determine the effective rate |  |  |  |  |  |  |  |
Interest in earnings of investees (non-taxable income) (i) | 1,734,883 |  |  | 207,940 |  |  | 385,097 |
Differences in tax rates on earnings (losses) of overseas companies | 55,910 |  |  | 19,793 |  |  | (78,026 | )
Granted income tax incentive | 199,687 |  |  | 109,081 |  |  | 178,609 |
Share-based payment transactions | 450 |  |  | 9,941 |  |  | 19,986 |
Interest on shareholders’ equity | (72,804 | ) |  | (24,773 | ) |  | (26,766 | )
Non-deductible expenses (donations, gifts, etc.) | (28,061 | ) |  | (4,183) |  |  | (16,925 | )
Tax losses not recorded | (203,809 | ) |  | (170,017 | ) |  | (69,335 | )
ICMS benefit - extemporaneous tax credits (ii) | 290,745 |  |  | — |  |  | — |
ICMS benefit - current period (iii) | 118,107 |  |  | — |  |  | — |
Rate difference | 5,577 |  |  | — |  |  | — |
Amortization of the effects on formation of joint ventures (iv) | 402,571 |  |  | — |  |  | — |
Goodwill amortization effect | 1,271 |  |  | 1,271 |  |  | 1,271 |
Other (v) (vi) | 66,355 |  |  | 25,207 |  |  | 71,555 |
Income tax and social contribution - current and deferred | 445,584 |  |  | (502,667 | ) |  | (779,596 | )
Effective rate | 7.13% |  |  | 25.25% |  |  | 21.29% |
(i) |  | The amount of R$129,792, referring to the amortization of the surplus value of Raizen, is treated as a temporary difference.
(ii) |  | The subsidiary Comgás recognized an extemporaneous credit in the amount of R$ 358,898 (R$ 290,745 principal and R$ 68,152 interest), used through its offset against IRPJ, CSLL, PIS and COFINS payable due in the year , related to the overpayments of Income Taxes (Imposto de Renda Pessoa Jurídica), or “IRPJ,” and Social Contribution on Net Profits (Contribuição Social sobre o Lucro Líquido), or “CSLL”, in the years 2015, 2016 and 2019, when this benefit was not computed in the calculation of the IRPJ and CSLL due by the Company, due to the non-taxation of the benefit of the reduction in the tax base of ICMS in the State of São Paulo from (12% to15.6 % pursuant to art. 8 of Annex II of the ICMS Regulation, approved by State Decree No. 45,900 (“RICMS/SP”), as amended by State Decree No. 62,399/2016. These credits were recognized by the Company based on its best understanding of the subject, substantiated by the opinion of its external legal advisors, which took into account all the jurisprudence applicable to the subject. The Company also considered all the accounting rules in force, which, after being analyzed together, did not indicate any other accounting effect to be recognized.
(iii) |  | After January 1, 2021, the subsidiary Comgás changed its tax procedure, excluding the benefit of the reduction in the ICMS tax base, granted by the State of São Paulo, directly from the calculation of IR and CS for the current year.
(iv) |  | Reversal of deferred income tax and social contribution liabilities on the amortization of fair value related to the gain recorded in the formation of Raízen
(v) |  | The Company reversed the deferred IRPJ and CSLL in the amount of R$284,738, on the interest on the put option in the investment transaction, which involved CIP and the banks, as a result of the settlement of the put option see Note 2.
(vi) |  | Considering the effects of the judgment of STF RE No. 1,063,187, dated September 24, 2021, it concluded that certain financial effects related to the equity recomposition in the event of repetition of undue taxes should not form the basis of the company's taxable income. Company and its subsidiaries the amount of R$370,564.
Summary of Deferred Income Tax Assets and Liabilities | b) Deferred income tax assets and liabilities The tax effects of temporary differences that give rise to significant portions of the Company’s deferred tax assets and liabilities are presented below:
| December 31, 2021 |  |  | December 31, 2020 |
Assets credits of: |  |  |  |  |
Income tax losses | 2,987,069 |  |  | 2,574,260 |
Social contribution losses | 1,087,742 |  |  | 929,432 |
Temporary differences |  |  |  |  |
Share-based payment transactions | 50,114 |  |  | 19,129 |
Allowance for expected credit losses | 28,948 |  |  | 31,416 |
Profit sharing | 111,931 |  |  | 41,080 |
Tax credit losses | 81,918 |  |  | 83,833 |
Interest on preferred shareholders payable in subsidiaries | — |  |  | 167,412 |
Post-employment benefits | 160,082 |  |  | 200,461 |
Loss allowances for impairment | 193,207 |  |  | 226,092 |
Provision for legal proceedings | 374,369 |  |  | 288,967 |
Miscellaneous expense allowance | 401,423 |  |  | 366,224 |
Review of useful life of property, plant and equipment | — |  |  | 399,537 |
Leases | 431,629 |  |  | — |
Foreign exchange - Loans and borrowings | 1,667,500 |  |  | 1,962,892 |
Other (i) | 300,307 |  |  | 242,018 |
| 7,876,239 |  |  | 7,532,753 |
(-) Deferred taxes assets net not recognized (ii) | (2,483,035 | ) |  | (2,318,998 | )
Liabilities credits of: |  |  |  |  |
Temporary differences |  |  |  |  |
Fair value option to loans | (127,318 | ) |  | 526,001 |
Fair value amortization of the property, plant and equipment | (15,976 | ) |  | (2,640 | )
Leases | — |  |  | (25,460 | )
Tax deductible goodwill | (331,404 | ) |  | (839,939 | )
Investment properties | (100,197 | ) |  | — |
Marketable securities | (62,593 | ) |  | — |
Provision for realization - Goodwill recorded in equity (iii) | (449,153 | ) |  | — |
Income on formation of joint ventures | (668,508 | ) |  | (1,135,036 | )
Unrealized gains on derivatives instruments | (1,034,373 | ) |  | (2,206,216 | )
Review of useful life of property, plant and equipment | (53,347 | ) |  | — |
Fair value amortization of the intangible asset | (3,551,836 | ) |  | (3,603,568 | )
Other | 235,073 |  |  | 282,212 |
| (6,159,632 | ) |  | (7,004,646 | )
Total deferred taxes recorded, net | (766,428 | ) |  | (1,790,891 | )
Deferred tax assets | 3,051,628 |  |  | 1,900,241 |
Deferred tax liabilities | (3,818,056 | ) |  | (3,691,132 | )
(i) | Refers mainly to tax losses and temporary differences of the Company, Rumo Malha Sul and Rumo Malha Oeste, which, under current conditions, do not meet the requirements for accounting for said income tax and social contribution assets deferred due to the lack of predictability of future generation of tax profits.
(ii) | Provision for accounting realization of tax loss recognized in the capital contribution in a subsidiary.
Summary of Changes in Deferred Tax | c) Changes in deferred income tax
Assets | Tax loss and negative basis |  |  | Employee benefits |  |  | Provisions |  |  | Post-employment benefits |  |  | Property, plant and equipment |  |  | Unregistered credits |  |  | Other |  |  | Total |
At January 1, 2020 | 2,915,329 |  |  | 73,866 |  |  | 963,637 |  |  | 214,496 |  |  | 408,581 |  |  | (2,198,164 | ) |  | 1,177,857 |  |  | 3,555,602 |
Credited / (charged) to the profit for the year | 587,315 |  |  | (13,657 | ) |  | (1,612 | ) |  | 14,958 |  |  | (9,044 | ) |  | (120,834 | ) |  | 113,454 |  |  | 570,580 |
Other comprehensive income (loss) | 1,048 |  |  | — |  |  | 34,505 |  |  | (28,993 | ) |  | — |  |  | — |  |  | 39,930 |  |  | 46,490 |
Exchange differences | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,041,083 |  |  | 1,041,083 |
As at December 31, 2020 | 3,503,692 |  |  | 60,209 |  |  | 996,530 |  |  | 200,461 |  |  | 399,537 |  |  | (2,318,998 | ) |  | 2,372,324 |  |  | 5,213,755 |
Credited / (charged) to the profit for the year | 565,197 |  |  | 101,836 |  |  | 93,396 |  |  | (12,737 | ) |  | (433,371 | ) |  | (163,890 | ) |  | (1,642,143 | ) |  | (1,491,712 | )
Other comprehensive income (loss) | — |  |  | — |  |  | — |  |  | (27,642 | ) |  | — |  |  | (147 | ) |  | 20,035 |  |  | (7,754 | )
Recognized in equity | 5,878 |  |  | — |  |  | 68 |  |  | — |  |  | — |  |  | — |  |  | 4,267 |  |  | 10,213 |
Business combination (Note 9.3) | 44 |  |  | — |  |  | (10,129 | ) |  | — |  |  | (19,513 | ) |  | — |  |  | — |  |  | (29,598 | )
Exchange differences | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,213,324 |  |  | 1,213,324 |
As at December 31, 2021 | 4,074,811 |  |  | 162,045 |  |  | 1,079,865 |  |  | 160,082 |  |  | 53,347 |  |  | (2,483,035 | ) |  | 1,967,807 |  |  | 4,908,228 |
Liabilities | Effects on the formation of joint ventures |  |  | Intangible assets |  |  | Unrealized gains on derivatives |  |  | Leases |  |  | Fair value adjustment |  |  | Other |  |  | Total |
At January 1, 2020 | (1,135,036 | ) |  | (3,663,085 | ) |  | (923,672 | ) |  | (36,346 | ) |  | 174,597 |  |  | (248,060 | ) |  | (5,831,602 | )
Credited / (charged) to the profit for the year | — |  |  | 59,517 |  |  | (1,282,808 | ) |  | 10,667 |  |  | 351,405 |  |  | (311,745 | ) |  | (1,172,964 | )
Other comprehensive income (loss) | — |  |  | — |  |  | 264 |  |  | 220 |  |  | — |  |  | (34 | ) |  | 450 |
Business combination | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (530 | ) |  | (530 | )
As at December 31, 2020 | (1,135,036 | ) |  | (3,603,568 | ) |  | (2,206,216 | ) |  | (25,459 | ) |  | 526,002 |  |  | (560,369 | ) |  | (7,004,646 | )
Credited / (charged) to the profit for the year | 466,528 |  |  | 51,732 |  |  | 1,063,297 |  |  | 456,858 |  |  | (653,320 | ) |  | 126,479 |  |  | 450 |
Other comprehensive income (loss) | — |  |  | — |  |  | 108,546 |  |  | 230 |  |  | — |  |  | (127,076 | ) |  | (18,300 | )
Business combination (Note 9.3) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (163,284 | ) |  | (163,284 | )
As at December 31, 2021 | (668,508 | ) |  | (3,551,836 | ) |  | (1,034,373 | ) |  | (431,629 | ) |  | 127,318 |  |  | (724,250 | ) |  | (5,674,656 | )
Total deferred taxes recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (766,428 | )
Schedule of estimate of tax credit realization |
| December 31, 2021 |
Within 1 year | 266,609 |
From 1 to 2 years | 277,527 |
From 2 to 3 years | 322,779 |
From 3 to 4 years | 329,506 |
From 4 to 5 years | 350,582 |
From 5 to 8 years | 976,496 |
From 8 to 10 years | 528,129 |
| 3,051,628 |

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