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16 PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Tables) | 12 Months Ended
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Dec. 31, 2019
Provision For Tax Social Security Labor Civil And Environmental Risks And Judicial Deposits [Abstract] |
Schedule of accrued amounts and judicial deposits | Details of the accrued amounts and related judicial deposits are as follows:
|  |  |  |  | Consolidated
| Accrued liabilities |  | Judicial deposits
| 12/31/2019 |  | 12/31/2018 |  | 12/31/2019 |  | 12/31/2018
Tax | 128,411 |  | 118,490 |  | 31,060 |  | 46,321
Social security | 7,039 |  | 70,084 |  |  |  | 50,898
Labor | 305,309 |  | 362,228 |  | 227,213 |  | 214,625
Civil | 138,990 |  | 210,264 |  | 53,771 |  | 22,024
Environmental | 43,498 |  | 31,390 |  | 3,731 |  | 1,900
Deposit of a guarantee |  |  |  |  | 12,596 |  | 12,182
| 623,247 |  | 792,456 |  | 328,371 |  | 347,950
Classification |  |  |  |  |
Current |  | 96,479 |  | 106,503 |  |  |  |
Non-current |  | 526,768 |  | 685,953 |  | 328,371 |  | 347,950
|  | 623,247 |  | 792,456 |  | 328,371 |  | 347,950
Schedule of changes in the provision for tax, social security, labor, civil and environmental risks | The changes in the provision for tax, social security, labor, civil and environmental risks in the year ended December 31, 2019 were as follows:
|  |  |  |  |  |  |  |  |  | Consolidated
|  |  |  |  |  |  |  |  |  | Current + Non-current
Nature |  | 12/31/2018 |  | Additions |  | Accrued charges |  | Net utilization of reversal |  | 12/31/2019
Tax |  | 118,490 |  | 25,019 |  | 4,188 |  | (19,286) |  | 128,411
Social security |  | 70,084 |  | 4,386 |  | 91 |  | (67,522) |  | 7,039
Labor |  | 362,228 |  | 36,133 |  | 59,502 |  | (152,554) |  | 305,309
Civil |  | 210,264 |  | 65,817 |  | 12,465 |  | (149,556) |  | 138,990
Environmental |  | 31,390 |  | 9,629 |  | 4,091 |  | (1,612) |  | 43,498
|  | 792,456 |  | 140,984 |  | 80,337 |  | (390,530) |  | 623,247
Schedule of legal matters with possible risk of loss | The table below shows a summary of the carrying amounts of the main legal matters with possible risk of loss and the amounts on December 31, 2019 and 2018.
|  | Consolidated
|  | 12/31/2019 |  | 12/31/2018
Assessment Notice and imposition of fine (AIIM) - Income tax and social contribution - Capital gain on sale of Namisa's shares |  | 12,412,964 |  | 11,812,071
Assessment Notice and Imposition of fine (AIIM) - Income tax and Social contribution - Disallowance of deductions of goodwill generated in the reverse incorporation of Big Jump by Namisa. |  | 3,867,663 |  | 3,722,888
Assessment Notice and Imposition of fine (AIIM) - Income tax and Social contribution - Disallowance of interest on prepayment arising from supply contracts of iron ore and port services |  | 2,249,708 |  | 2,165,088
Assessment Notice and imposition of fine (AIIM) - Income tax and social contribution due to profits from foreign subsidiaries for years 2008, 2010, 2011 and 2014(1) |  | 2,946,288 |  | 1,891,149
Tax foreclosures - ICMS - Electricity credits |  | 1,022,371 |  | 974,479
Offset of taxes that were not approved by the Federal Revenue Service - IRPJ/CSLL, PIS/COFINS and IPI |  | 1,100,564 |  | 1,481,382
Disallowance of the ICMS credits - Transfer of iron ore |  | 567,534 |  | 529,607
ICMS - Refers to the transfer of imported raw material at an amount lower than the price disclosed in the import documentation |  | 310,349 |  | 294,527
Disallowance of the tax loss and negative basis of social contribution arising from the adjustments in the SAPLI |  | 538,268 |  | 516,583
Assessment Notice- IRRF- Capital Gain of CFM vendors located abroad |  | 254,850 |  | 243,007
CFEM – difference of understanding between CSN and DNPM on the calculation basis (2) |  | 1,020,266 |  | 311,582
Assessment Notice- ICMS- questions about sales for incentive area |  | 1,015,812 |  | 976,438
Other tax lawsuits (federal, state, and municipal) |  | 4,478,014 |  | 3,625,167
Social security lawsuits |  | 325,492 |  | 287,823
Enforcement action applied by Brazilian antitrust authorities (CADE) |  | 93,212 |  | 101,683
Other civil lawsuits |  | 1,721,753 |  | 922,171
Labor and social security lawsuits |  | 1,565,237 |  | 1,537,078
Tax foreclosures – Fine – Volta Redonda IV (3) |  | 84,599 |  | 75,530
Other environmental lawsuits |  | 215,691 |  | 144,235
|  | 35,790,635 |  | 31,612,488
(1) On October 15, 2019, CSN received a new tax assessment requesting the payment of IRPJ / CSLL referring to profits earned by a foreign contractor, in the total amount of R$1 Billion; (2) On December 23, 2019, CSN Mineração received 03 (three) new Notifications of Launches demanding payment of differences in the payment of CFEM, in the total amount of R$689 million; (3) On April 8, 2013, INEA imposed on CSN a fine of R$ 35 million in respect of the aspects involving the Volta Grande IV condominium, determining that the actions already considered and discussed in the civil suit filed in July 2012. In connection with the application of this fine, an annulment action was distributed, in January 2014, to the 10th Civil Court of the State of Rio de Janeiro, seeking the annulment of the fine and its effects. In parallel, INEA filed a tax enforcement action in order to enforce the amount of the fine imposed. The aforementioned Tax Enforcement action was distributed in May 2014 to the 4th Volta Redonda Active Debt Registry in the State of Rio de Janeiro. Currently, said enforcement action is suspended until the judgment of the annulment action, in order to avoid conflicting decisions.

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