XML 349 R141.htm IDEA: XBRL DOCUMENT v3.22.1

Schedule of reconciliation of income tax and social contribution income (expense) (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
IfrsStatementLineItems [Line Items]
Profit/(Loss) before income tax and social contribution		R$ 18,595,778	R$ 4,918,126	R$ 1,410,733
Applicable tax rate		34.00%	34.00%	34.00%
Income tax and social contribution at combined statutory rate		R$ (6,322,565)	R$ (1,672,163)	R$ (479,649)
Income tax and social contribution		R$ (5,000,157)	R$ (625,508)	R$ 833,778
Tax rate effect of tax losses		27.00%	13.00%	(59.00%)
Equity In Results Of Affiliated Companies [Member]
IfrsStatementLineItems [Line Items]
Adjustment to reflect the effective rate		R$ 71,833	R$ 28,391	R$ 46,737
Profit With Differentiated Rates Or Untaxed [Member]
IfrsStatementLineItems [Line Items]
Adjustment to reflect the effective rate		(437,567)	(519,840)	(236,404)
Transfer Pricing Adjustment [Member]
IfrsStatementLineItems [Line Items]
Adjustment to reflect the effective rate		(20,925)	(15,645)	(18,494)
Tax Loss Carryforwards Without Recognizing Deferred Taxes [Member]
IfrsStatementLineItems [Line Items]
Adjustment to reflect the effective rate		(9,495)	(27,758)	(21,095)
Limit Of Indebtedness [Member]
IfrsStatementLineItems [Line Items]
Adjustment to reflect the effective rate		(6,260)	(25,087)	(20,393)
Unrecorded Deferred Taxes On Temporary Differences [Member]
IfrsStatementLineItems [Line Items]
Adjustment to reflect the effective rate		3,181	5,142	(2,835)
Losses Reversal For Deferred Income And Social Contribution Tax Credits [Member]
IfrsStatementLineItems [Line Items]
Adjustment to reflect the effective rate		1,033,566	1,540,087	1,530,185
Income Tax And Social Contribution On Foreign Profit [Member]
IfrsStatementLineItems [Line Items]
Adjustment to reflect the effective rate		(34,896)	(13,011)	(14,424)
Tax Incentives [Member]
IfrsStatementLineItems [Line Items]
Adjustment to reflect the effective rate		273,040	64,818	39,042
Interest On Equity [Member]
IfrsStatementLineItems [Line Items]
Adjustment to reflect the effective rate		185,325	17,177	22,107
Other Permanent Deductions Additions [Member]
IfrsStatementLineItems [Line Items]
Adjustment to reflect the effective rate	[1]	R$ 264,606	R$ (7,619)	R$ (10,999)
[1] In September 2021 the Company recognized a credit for the unconstitutionality of the incidence of IRPJ and CSLL on amounts referring to the SELIC rate received due to the repetition of undue tax payment (see note 9).

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 2021-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-Subparagraph c
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_i&doctype=Standard
-URIDate 2021-03-24

+ 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 2021-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_ApplicableTaxRate
Namespace Prefix:	ifrs-full_
Data Type:	num:percentItemType
Balance Type:	na
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 2021-01-01
-Paragraph 81
-Subparagraph c
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_i&doctype=Standard
-URIDate 2021-03-24

+ 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 2021-01-01
-Paragraph 81
-Subparagraph c
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_i&doctype=Standard
-URIDate 2021-03-24

+ 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 2021-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2021-03-24

+ 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_IfrsStatementLineItems
Namespace Prefix:	sid_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	sid_IncomeTaxExpenseContinuingOperations1
Namespace Prefix:	sid_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
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_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: