XML 268 R60.htm IDEA: XBRL DOCUMENT
v3.22.1

PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL, ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Schedule of accrued amounts and judicial deposits | Schedule of accrued amounts and judicial deposits Claims of different nature are being challenged at the appropriate courts. Details of the accrued amounts and related judicial deposits are as follows:
|  |  |  |  |  |  |  | Consolidated
|  | Accrued liabilities |  | Judicial deposits
|  | 12/31/2021 |  | 12/31/2020 |  | 12/31/2021 |  | 12/31/2020
Tax |  | 111,572 |  | 134,645 |  | 78,260 |  | 67,819
Social security |  | 1,270 |  | 8,170 |  |  |  |
Labor |  | 304,744 |  | 328,334 |  | 218,200 |  | 212,737
Civil |  | 139,824 |  | 151,776 |  | 17,869 |  | 17,683
Environmental |  | 16,942 |  | 12,463 |  | 2,739 |  | 2,444
Deposit of a guarantee |  |  |  |  |  | 22,737 |  | 24,434
|  | 574,352 |  | 635,388 |  | 339,805 |  | 325,117
Classified: |  |  |  |  |  |  |  |
Current |  | 66,047 |  | 81,073 |  |  |  |
Non-current |  | 508,305 |  | 554,315 |  | 339,805 |  | 325,117
|  | 574,352 |  | 635,388 |  | 339,805 |  | 325,117
Schedule of changes in the provision for tax, social security, labor, civil and environmental risks | Schedule of changes in the provision for tax, social security, labor, civil and environmental risks The changes in tax, social security, labor, civil and environmental provisions in the year ended December 31, 2021, can be summarized as follows:
|  |  |  |  |  |  |  |  |  |  |  | Consolidated
|  | Current + Non-current
Nature |  | 12/31/2020 |  | Additions |  | Accrued charges |  | Net utilization of reversal |  | Acquisition of Elizabeth |  | 12/31/2021
Tax |  | 134,645 |  | 2,296 |  | 5,942 |  | (36,214) |  | 4,903 |  | 111,572
Social security |  | 8,170 |  | 17 |  | 25 |  | (6,942) |  |  |  | 1,270
Labor |  | 328,334 |  | 38,171 |  | 30,929 |  | (92,690) |  |  |  | 304,744
Civil |  | 151,776 |  | 3,264 |  | 21,261 |  | (36,477) |  |  |  | 139,824
Environmental |  | 12,463 |  | 7,554 |  | 1,223 |  | (4,298) |  |  |  | 16,942
|  | 635,388 |  | 51,302 |  | 59,380 |  | (176,621) |  | 4,903 |  | 574,352
Schedule of legal matters with possible risk of loss | Schedule of legal matters with possible risk of loss The Company does not make provisions for lawsuits, which Management’s expectation, based on the opinion of legal counsel, is a possible loss. The following table shows a summary of the balance of the main matters classified as possible risk compared to the balance on December 31, 2021 and 2020.
|  |  |  | Consolidated
|  | 12/31/2021 |  | 12/31/2020
Assessment Notice and imposition of fine (AIIM) / Tax Enforcement - Income tax and social contribution - Capital gain on sale of NAMISA's shares |  | 13,015,938 |  | 12,694,021
Assessment Notice and Imposition of fine (AIIM) / Tax Enforcement - Income tax and Social contribution - Disallowance of deductions of goodwill generated in the reverse incorporation of Big Jump by NAMISA. |  | 4,242,051 |  | 3,930,093
Assessment Notice and Imposition of fine (AIIM) / Tax Enforcement - Income tax and Social contribution - Disallowance of interest on prepayment arising from supply contracts of iron ore and port services |  | 2,017,602 |  | 1,956,898
Assessment Notice and imposition of fine (AIIM) - Income tax and social contribution due to profits from foreign subsidiaries for years 2008, 2010, 2011, 2012, 2014, 2015 and 2016. |  | 4,137,519 |  | 3,461,574
ICMS - SEFAZ/RJ - Electricity Credits |  | 867,521 |  | 841,401
Offset of taxes that were not approved by the Federal Revenue Service - IRPJ/CSLL, PIS/COFINS and IPI |  | 1,660,888 |  | 1,845,379
ICMS - SEFAZ/RJ - Disallowance of the ICMS credits - Transfer of iron ore |  | 614,528 |  | 624,645
ICMS - Refers to the transfer of imported raw material at an amount lower than the price disclosed in the import documentation |  | 326,361 |  | 317,848
Disallowance of the tax loss and negative basis of social contribution arising from the adjustments in the SAPLI |  | 600,895 |  | 583,478
Assessment Notice and imposition of fine (AIIM)/ Action for annulment - IRRF- Capital Gain of CFM vendors located abroad |  | 266,649 |  | 260,326
CFEM – difference of understanding between CSN and ANM on the calculation basis |  | 1,079,951 |  | 1,051,661
ICMS - SEFAZ/RJ - Assessment Notice - questions about sales for incentive area |  | 1,142,386 |  | 1,111,034
Other tax lawsuits (federal, state, and municipal) |  | 3,877,976 |  | 3,886,976
Assessment Notice and imposition of fine (AIIM) - Charge of IRRF- RFB - Business Combinations of CSN Mineração held in 2015. |  | 889,179 |  | 862,324
ICMS - SEFAZ/RJ - Disallowance of credits on acquisitions of Intermediate Products |  | 562,307 |  | 498,002
Assessment Notice and imposition of fine (AIIM) - RFB - Disallowance of credits PIS/COFINS of inputs and freight |  | 1,116,228 |  | 1,082,517
Social security lawsuits |  | 214,323 |  | 233,116
Action to discuss the balance of the construction contract – Tebas |  | 507,719 |  | 487,124
Action related to power supply payment’s charge - Light |  | 324,371 |  | 288,390
Indemnity action due to the supply contract termination - Indumill (1) |  |  |  | 237,795
Enforcement action applied by Brazilian antitrust authorities (CADE) |  | 98,740 |  | 95,833
Civil Public Action - Districts / School / Nursery relocation-CdP Dam |  | 14,876 |  | 12,207
Other civil lawsuits |  | 845,043 |  | 777,850
Labor and social security lawsuits |  | 1,536,967 |  | 1,506,626
Tax foreclosures – Fine – Volta Redonda IV |  | 104,400 |  | 94,304
ACP landfill Márcia |  | 306,389 |  | 306,389
Other environmental lawsuits |  | 424,143 |  | 257,965
|  | 40,794,949 |  | 39,305,776
| (1) | The indemnity lawsuit filed by Indumill in the amount of R$267 million was definitively dismissed, with a favorable decision for CSN, resulting in the closing of the case and the write-off of the risk amounts.

X
- References No definition available. + Details
Name: | sid_SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock
Namespace Prefix: | sid_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sid_SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock
Namespace Prefix: | sid_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sid_SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock
Namespace Prefix: | sid_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration