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14 INCOME TAX AND SOCIAL CONTRIBUTION (Details 1) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |
Profit/(Loss) before income tax and social contribution | R$ 1,410,733 | R$ 5,450,917 | R$ 520,338
Tax rate (in percent) | 34.00% | 34.00% | 34.00%
Income tax and social contribution at combined statutory rate | R$ (479,649) | R$ (1,853,312) | R$ (176,915)
Income tax and social contribution | R$ (833,778) | R$ 250,334 | R$ 409,109
Effective tax rate (in percent) | (59.00%) | 5.00% | 79.00%
Equity in results of affiliated companies [Member] |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | R$ 46,737 | R$ 50,134 | R$ 42,431
Profit with differentiated rates or untaxed [Member] |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | (236,404) | (46,006) | 37,605
Transfer pricing adjustment [Member] |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | (18,494) | (74,836) | (34,746)
Tax loss carryforwards without recognizing deferred taxes [Member] |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | (21,095) | (27,683) | (368,612)
Indebtdness limit [Member] |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | (20,393) | (38,486) | (39,378)
Unrecorded deferred taxes on temporary differences [Member] |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | (2,835) | (11,964) | 541,655
(Losses)/Reversal for deferred income and social contribution tax credits [Member] |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | 1,530,185 | 1,807,909 | (403,080)
Income taxes and social contribution on foreign profit [Member] |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | (14,424) | (30,219) | (29,964)
Tax incentives [Member] |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | 39,042 | 36,710 | 14,358
Deferred taxes on exchange variation in equity [Member] |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate |  | (43,667) |
Interest on equity [Member] |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | 22,107 |  |
Other permanent deductions (additions) [Member] |  |  |
IncomeTaxAndSocialContributionTillLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | R$ (10,999) | R$ (18,914) | R$ 7,537

X
- Definition The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2019-03-27 + Details
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