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v3.23.1

PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Tables) | 12 Months Ended
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Dec. 31, 2022
Provisions For Tax Social Security Labor Civil And Environmental Risks And Judicial Deposits |
Schedule of accrued amounts and judicial deposits |
Schedule of accrued amounts and judicial deposits |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Consolidated
|  | Accrued liabilities |  | Judicial deposits
|  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021
Tax |  | 219,196 |  | 111,572 |  | 184,687 |  | 78,260
Social security |  | 1,567 |  | 1,270 |  |  |  |
Labor |  | 375,416 |  | 304,744 |  | 297,507 |  | 218,200
Civil |  | 851,305 |  | 139,824 |  | 25,502 |  | 17,869
Environmental |  | 37,341 |  | 16,942 |  | 2,859 |  | 2,739
Deposit of a guarantee |  |  |  |  |  | 23,109 |  | 22,737
|  | 1,484,825 |  | 574,352 |  | 533,664 |  | 339,805
Classified: |  |  |  |  |  |  |  |
Current |  | 73,089 |  | 66,047 |  |  |  |
Non-current |  | 1,411,736 |  | 508,305 |  | 533,664 |  | 339,805
|  | 1,484,825 |  | 574,352 |  | 533,664 |  | 339,805
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 |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Consolidated
|  |  |  |  |  |  |  |  |  | Current + Non-current
Nature |  | 12/31/2021 |  | Additions |  | Accrued charges |  | Consolidation of companies |  | Net utilization of reversal |  | 12/31/2022
Tax |  | 111,572 |  | 74,097 |  | 10,595 |  | 30,035 |  | (7,103) |  | 219,196
Social security |  | 1,270 |  | 1,093 |  | 19 |  |  |  | (815) |  | 1,567
Labor |  | 304,744 |  | 36,203 |  | 36,852 |  | 89,101 |  | (91,484) |  | 375,416
Civil |  | 139,824 |  | 27,668 |  | 21,406 |  | 702,720 |  | (40,313) |  | 851,305
Environmental |  | 16,942 |  | 22,319 |  | 1,120 |  |  |  | (3,040) |  | 37,341
|  | 574,352 |  | 161,380 |  | 69,992 |  | 821,856 |  | (142,755) |  | 1,484,825
Schedule of legal matters with possible risk of loss |
Schedule of legal matters with possible risk of loss |  |  |  |
|  |  |  | Consolidated
|  | 12/31/2022 |  | 12/31/2021
Assessment Notice and imposition of fine (AIIM) / Tax Enforcement - Income tax and social contribution - Capital gain on sale of NAMISA's shares |  | 14,174,838 |  | 13,015,938
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. |  | 4,920,177 |  | 4,242,051
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 |  | 2,388,423 |  | 2,017,602
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. |  | 4,104,626 |  | 4,137,519
Assessment Notice and Imposition of fine (AIIM) - IRPJ/CSLL - Disallowance of deductions of goodwill generated in the acquisition of Cimentos Mauá (1) |  | 715,152 |  |
ICMS - SEFAZ/RJ - Electricity Credits |  | 950,469 |  | 867,521
Offset of taxes that were not approved by the Federal Revenue Service - IRPJ/CSLL, PIS/COFINS and IPI |  | 2,138,608 |  | 1,660,888
ICMS - SEFAZ/RJ - Disallowance of the ICMS credits - Transfer of iron ore |  | 666,816 |  | 614,528
ICMS - Refers to the transfer of imported raw material at an amount lower than the price disclosed in the import documentation |  | 357,006 |  | 326,361
Disallowance of the tax loss and negative basis of social contribution arising from the adjustments in the SAPLI |  | 663,594 |  | 600,895
Assessment Notice and imposition of fine (AIIM)/ Action for annulment - IRRF- Capital Gain of CFM vendors located abroad |  | 289,406 |  | 266,649
CFEM – difference of understanding between CSN and ANM on the calculation basis |  | 1,143,275 |  | 1,079,951
ICMS - SEFAZ/RJ - Assessment Notice - questions about sales for incentive area |  | 1,255,251 |  | 1,142,386
Other tax lawsuits (federal, state, and municipal) (1) |  | 5,579,232 |  | 3,877,976
Assessment Notice and imposition of fine (AIIM) - Charge of IRRF- RFB - Business Combinations of CSN Mineração held in 2015. |  | 986,196 |  | 889,179
ICMS - SEFAZ/RJ - Disallowance of credits on acquisitions of Intermediate Products |  | 623,748 |  | 562,307
Assessment Notice and imposition of fine (AIIM) - RFB - Disallowance of credits PIS/COFINS of inputs and freight |  | 1,238,018 |  | 1,116,228
Social security lawsuits |  | 187,338 |  | 214,323
Action to discuss the balance of the construction contract – Tebas |  | 560,638 |  | 507,719
Action related to power supply payment’s charge - Light |  | 386,834 |  | 324,371
Action that discusses Negotiation of energy sales - COPEN - CEEE-G (1) |  | 193,469 |  |
Collection of defaulted amounts of contracts for the execution of the Presidente Médici Thermoelectric Power Plant - SACE - CEEE-G (1) |  | 192,212 |  |
Enforcement action applied by Brazilian antitrust authorities (CADE) |  | 109,206 |  | 98,740
Civil Public Action - Districts / School / Nursery relocation-CdP Dam |  |  |  | 14,876
Other civil lawsuits (1) |  | 1,168,591 |  | 845,043
Labor and social security lawsuits (1) |  | 1,726,517 |  | 1,536,967
Tax foreclosures – Fine – Volta Redonda IV |  | 122,639 |  | 104,400
ACP landfill Márcia |  | 306,389 |  | 306,389
Other environmental lawsuits (1) |  | 539,410 |  | 424,143
|  | 47,688,078 |  | 40,794,950
(1) |  | After the acquisitions of CSN Cimentos Brasil (formerly LafargeHolcim (Brasil) S.A.), Companhia Estadual de Geração de Energia Elétrica (CEEE-G), Companhia Energética Chapecó and Metalgráfica Iguaçu S.A. these line items were impacted by the existing legal cases of each entity.

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