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17. PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Tables) | 12 Months Ended
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Dec. 31, 2018
Provision For Tax Social Security Labor Civil And Environmental Risks And Judicial Deposits Tables Abstract |
Accrued amounts and judicial deposits |
|  |  |  |  |  | Consolidated
|  | Accrued liabilities |  | Judicial deposits
|  | 12/31/2018 |  | 12/31/2017 |  | 12/31/2018 |  | 12/31/2017
Tax |  | 118,490 |  | 113,451 |  | 46,321 |  | 52,542
Social security |  | 70,084 |  | 74,522 |  | 50,898 |  | 50,098
Labor |  | 362,228 |  | 451,173 |  | 214,625 |  | 202,104
Civil |  | 210,264 |  | 148,212 |  | 22,024 |  | 22,752
Environmental |  | 31,390 |  | 37,733 |  | 1,900 |  | 1,826
Deposit of a guarantee |  |  |  |  |  | 12,182 |  | 10,029
|  | 792,456 |  | 825,091 |  | 347,950 |  | 339,351
Classification |  |  |  |  |  |  |  |  |
Current |  | 106,503 |  | 105,958 |  |  |  |
Non-current |  | 685,953 |  | 719,133 |  | 347,950 |  | 339,351
|  | 792,456 |  | 825,091 |  | 347,950 |  | 339,351
Changes in the provision for tax, social security, labor, civil and environmental risks |
|  |  |  |  |  |  |  |  |  | Consolidated
|  |  |  |  |  |  |  |  |  | Current + Non-current
Nature |  | 12/31/2017 |  | Additions |  | Net update on amount |  | Net utilization of reversal |  | 12/31/2018
Tax |  | 113,451 |  | 17,941 |  | 12,081 |  | (24,983) |  | 118,490
Social security |  | 74,522 |  | 2,348 |  | 1,996 |  | (8,782) |  | 70,084
Labor |  | 451,173 |  | 29,250 |  | 55,344 |  | (173,539) |  | 362,228
Civil |  | 148,212 |  | 14,921 |  | 56,092 |  | (8,961) |  | 210,264
Environmental |  | 37,733 |  | 31 |  | 6,021 |  | (12,395) |  | 31,390
|  | 825,091 |  | 64,491 |  | 131,534 |  | (228,660) |  | 792,456
Legal matters with possible risk of loss |
|  | 12/31/2018 |  | 12/31/2017
Income tax / Social contribution - Assessment Notice and imposition of fine (AIIM) - Capital gain for an alleged sale of the shares of its subsidiary NAMISA. |  | 11,812,071 |  | 11,073,961
Assessment Notice and Imposition of fine (AIIM) - Income tax/ Social contribution - gloss of goodwill deductions generated by the reverse merger of Big Jump by NAMISA |  | 3,722,888 |  | 2,623,179
Assessment Notice and Imposition of fine (AIIM) - Income tax/ Social contribution - gloss of interest on prepayment arising from supply contracts of iron ore and port services |  | 2,165,088 |  | 2,500,606
Notices of violation and imposition of fine - Income taxes and social contribution due to profits from foreign subsidiaries (years 2008,2010 and 2011) (1) |  | 1,891,149 |  | 1,858,640
Tax foreclosures - ICMS - Electricity credits |  | 974,479 |  | 920,306
Installment MP 470 - Insufficient impairment of tax loss and negative basis (1) |  |  |  | 704,739
Offset of taxes that were not approved by the Federal Revenue Service - IRPJ/CSLL, PIS/COFINS e IPI |  | 1,481,382 |  | 1,685,648
Disallowance of the ICMS credits - Transfer of iron ore |  | 529,607 |  | 499,006
ICMS - Refers to the transfer of imported raw material at an amount lower than the price disclosed in the import documentation |  | 294,527 |  | 275,233
Disallowance of the tax losses arising on adjustments to the SAPLI |  | 516,583 |  | 491,862
Taxes - ICMS - shipment and return of goods for industrialization (2) |  |  |  | 816,199
Assessment Notice- Income tax- Capital Gain of CFM vendors located outside |  | 243,007 |  | 203,185
CFEM - Divergence on the understanding between CSN and DNPM on the calculation basis |  | 311,582 |  | 290,249
Infraction Notice - ICMS - Question on sales to Incentivized Zone |  | 976,438 |  | 170,330
Other tax (federal, state, and municipal) lawsuits |  | 3,625,167 |  | 3,065,131
Social security lawsuits |  | 287,823 |  | 278,600
Law suit applied by Brazilian antitrust authorities (CADE) |  | 101,683 |  | 98,189
Other civil lawsuits |  | 922,171 |  | 1,111,944
Labor and social security lawsuits |  | 1,537,078 |  | 1,569,712
Environmental process - ACP TAC / PAC - Compliance with environmental obligations (3) |  |  |  | 216,878
Tax Enforcement Fine Volta Grande IV (4) |  | 75,530 |  | 67,620
Others Enviromental lawsuits |  | 144,235 |  | 117,858
|  | 31,612,488 |  | 30,639,075

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