XML 65 R54.htm IDEA: XBRL DOCUMENT v3.19.1
17. PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Tables)
 12 Months Ended
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