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v3.22.1

Provision for legal proceedings and judicial deposits - Additional Information (Detail) - BRL (R$) R$ in Thousands | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Disclosure of other provisions [line items] |  |  |  |
Provision for legal proceedings |  | R$ 1,644,061 | R$ 1,360,898 | R$ 1,354,171
Isolated fine percentage due to insufficient payment of advances of IRPJ and CSLL |  | 50.00% |  |
Additional isolated fine percentage due to insufficient payment of advances of IRPJ and CSLL |  | 75.00% |  |
State VAT - ICMS credits [member] |  |  |  |
Disclosure of other provisions [line items] |  |  |  |
Provision for legal proceedings | [1] | R$ 85,965 | 93,743 |
Percentage of fines on ICMS tax amount |  | 50.00% |  |
Percentage of credit considered undue included on ICMS |  | 100.00% |  |
Non homologation of compensations [member] |  |  |  |
Disclosure of other provisions [line items] |  |  |  |
Federal income taxes isolated fine rate |  | 50.00% |  |
PIS and COFINS [member] |  |  |  |
Disclosure of other provisions [line items] |  |  |  |
Isolated fine rate of acquired assets |  | 50.00% |  |
Rumo S.A. [member] |  |  |  |
Disclosure of other provisions [line items] |  |  |  |
Social security contributions |  | 20.00% |  |
Collective moral damages |  | R$ 15,000 |  |
Legal proceedings provision, tax [member] |  |  |  |
Disclosure of other provisions [line items] |  |  |  |
Provision for legal proceedings |  | 647,610 | 635,406 | 589,180
Legal proceedings provision, tax [member] | State VAT - ICMS credits [member] |  |  |  |
Disclosure of other provisions [line items] |  |  |  |
Provision for legal proceedings |  |  | 93,700 | 97,534
Legal proceedings provision, labor [member] |  |  |  |
Disclosure of other provisions [line items] |  |  |  |
Provision for legal proceedings |  | R$ 411,417 | R$ 374,723 | R$ 432,464
[1] | The provisioned amounts relating to tax assessments issued against us by the tax authorities related to several types of ICMS credits, including: (a) an assessment notice related to ICMS payments for raw material purchases which are considered for “use and consumption” and therefore, according to the tax authorities, are not eligible for compensation; (b) an assessment, as sole obligor, for allegedly disregarding withholding obligations of ICMS taxes in relation to a tolling agreement, arising from an agricultural partnership between the Company’s sugarcane plants and Central Paulista Ltda. Açúcar e Álcool; (c) an assessment notice related to ICMS payments related to the exportation of crystallized sugar not considered under tributary immunity; (d) assessment notice related to the ICMS under tributary substitution regime; and (e) ICMS assessment notice related to interstate operations taxed as internal transactions and, therefore, subject to a higher rate. No judicial deposits have been made in connection with these proceedings. These provisions amounted to R$93,700 as of December 31, 2020, and R$97,534 as of December 31, 2019.

X
- Definition Represents additional percentage of isolated fine due to insufficient payment of advances of IRPJ and CSLL. + References No definition available. + Details
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- Definition Compensation for moral damages. + References No definition available. + Details
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- Definition Federal and provincial income tax rate. + References No definition available. + Details
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- Definition The percentage of fine for cacultion of tax on circulation of goods and services fines and penalties. + References No definition available. + Details
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- Definition Represents percentage of isolated fine due to insufficient payment of advances of IRPJ and CSLL. + References No definition available. + Details
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- Definition Isolated fine rate of acquired assets. + References No definition available. + Details
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- Definition The percentage of credit considered undue included tax on circulation of goods and services. + References No definition available. + Details
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- Definition Social security percentage. + References No definition available. + Details
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- Definition The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 37 -IssueDate 2021-01-01 -Section Example 10 A court case -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=37&code=ifrs-tx-2021-en-r&doctype=Illustrative%20Examples&dita_xref=IAS37_IE_C_ex10__IAS37_IE_C_ex10_TI -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 37 -IssueDate 2021-01-01 -Paragraph 87 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=37&code=ifrs-tx-2021-en-r&anchor=para_87&doctype=Standard -URIDate 2021-03-24 + Details
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Period Type: | instant

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- Details
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- Details
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