XML 159 R140.htm IDEA: XBRL DOCUMENT v3.21.1

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

Name:	ifrs-full_AccountingProfit
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- 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

Name:	ifrs-full_ApplicableTaxRate
Namespace Prefix:	ifrs-full_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	ifrs-full_IncomeTaxExpenseContinuingOperations
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- 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

Name:	ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The product of the accounting profit multiplied by the applicable tax rate(s). [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

Name:	ifrs-full_TaxExpenseIncomeAtApplicableTaxRate
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; 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 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

Name:	ifrs-full_TaxRateEffectOfTaxLosses
Namespace Prefix:	ifrs-full_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	sid_IncomeTaxAndSocialContributionLineItems
Namespace Prefix:	sid_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	sid_IncomeTaxAndSocialContributionAxis=sid_EquityInResultsOfAffiliatedCompaniesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	sid_IncomeTaxAndSocialContributionAxis=sid_ProfitWithDifferentiatedRatesOrUntaxedMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	sid_IncomeTaxAndSocialContributionAxis=sid_TransferPricingAdjustmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	sid_IncomeTaxAndSocialContributionAxis=sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	sid_IncomeTaxAndSocialContributionAxis=sid_LimitOfIndebtednessMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	sid_IncomeTaxAndSocialContributionAxis=sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	sid_IncomeTaxAndSocialContributionAxis=sid_LossesReversalForDeferredIncomeAndSocialContributionTaxCreditsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	sid_IncomeTaxAndSocialContributionAxis=sid_IncomeTaxAndSocialContributionOnForeignProfitMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	sid_IncomeTaxAndSocialContributionAxis=sid_TaxIncentivesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	sid_IncomeTaxAndSocialContributionAxis=sid_ReversalOfDeferredTaxInNamisaMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	sid_IncomeTaxAndSocialContributionAxis=sid_InterestOnEquityMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	sid_IncomeTaxAndSocialContributionAxis=sid_OtherPermanentDeductionsAdditionsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: