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18. INCOME TAX AND SOCIAL CONTRIBUTION (Details 1) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |
Profit/(Loss) before income tax and social contribution | R$ 4,918,126 | R$ 1,410,733 | R$ 5,450,917
Tax rate (in percent) | 34.00% | 34.00% | 34.00%
Income tax and social contribution at combined statutory rate | R$ (1,672,163) | R$ (479,649) | R$ (1,853,312)
Income tax and social contribution | R$ (625,508) | R$ 833,778 | R$ (250,334)
Effective tax rate (in percent) | 13.00% | (59.00%) | 5.00%
Equity in results of affiliated companies [member] |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | R$ 28,391 | R$ 46,737 | R$ 50,134
Profit with differentiated rates or untaxed [member] |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | (519,840) | (236,404) | (46,006)
Transfer pricing adjustment [member] |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | (15,645) | (18,494) | (74,836)
Tax loss carryforwards without recognizing deferred taxes [member] |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | (27,758) | (21,095) | (27,683)
Indebtdness limit [member] |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | (25,087) | (20,393) | (38,486)
Unrecorded deferred taxes on temporary differences [member] |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | 5,142 | (2,835) | (11,964)
(Losses)/Reversal for deferred income and social contribution tax credits [member] |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | 1,540,087 | 1,530,185 | 1,807,909
Income taxes and social contribution on foreign profit [member] |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | (13,011) | (14,424) | (30,219)
Tax incentives [member] |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | 64,818 | 39,042 | 36,710
Deferred taxes on exchange variation in equity [member] |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate |  |  | (43,667)
Interest on equity [member] |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | 17,177 | 22,107 |
Other permanent deductions (additions) [member] |  |  |
IncomeTaxAndSocialContributionLineItems [Line Items] |  |  |
Adjustment to reflect the effective rate | R$ (7,619) | R$ (10,999) | R$ (18,914)

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 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2020-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2020-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 23 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_23_h&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 79 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_79&doctype=Standard -URIDate 2020-01-01 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2020-01-01 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 82 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_82_d&doctype=Standard -URIDate 2020-01-01 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph B13 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2020-01-01 + Details
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