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INCOME TAX AND SOCIAL CONTRIBUTION (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax And Social Contribution |
Schedule of income tax and social contribution income (expense) |
Schedule of income tax and social contribution income (expense) |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Income tax and social contribution income (expense) |  |  |  |  |
Current | (1,537,966) |  | (4,240,802) |  | (2,052,204)
Deferred | (420,773) |  | (759,355) |  | 1,426,696
Total | (1,958,739) |  | (5,000,157) |  | (625,508)
Schedule of reconciliation of income tax and social contribution income (expense) |
Schedule of reconciliation of income tax and social contribution income (expense) |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Profit before income tax and social contribution | 4,126,437 |  | 18,595,778 |  | 4,918,126
Tax rate | 34% |  | 34% |  | 34%
Income tax and social contribution at combined statutory rate | (1,402,989) |  | (6,322,565) |  | (1,672,163)
Adjustment to reflect the effective rate: |  |  |  |  |
Equity in results of affiliated companies | 155,125 |  | 71,833 |  | 28,391
Difference Tax Rate in companies abroad | (338,278) |  | (437,567) |  | (519,840)
Transfer Price Adjustment and Profits Abroad | (195,112) |  | (55,821) |  | (15,645)
Tax loss carryforwards without recognizing deferred taxes |  |  |  |  | (27,758)
Indebtdness limit |  |  |  |  | (25,087)
Unrecorded deferred taxes on temporary differences |  |  |  |  | 5,142
Income taxes and social contribution on foreign profit |  |  |  |  | (13,011)
Tax incentives | 50,333 |  | 273,040 |  | 64,818
Interest on equity | 290,968 |  | 185,325 |  | 17,177
Recognition/(reversal) of tax credits | (562,014) |  | 1,027,252 |  | 1,540,087
Other permanent exclusions (additions) (i) | 43,228 |  | 258,346 |  | (7,619)
Income tax and social contribution in net income for the year | (1,958,739) |  | (5,000,157) |  | (625,508)
Effective tax rate | 47% |  | 27% |  | 13%
(i) |  | In 2021 the Company recognized a credit for the unconstitutionality of the levy of IRPJ and CSLL on amounts referring to the SELIC rate received due to the repetition of undue tax payment.
Schedule of deferred income tax and social contribution |
Schedule of deferred income tax and social contribution |  |  |  |  |  |
|  |  |  |  |  | Consolidated
|  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Deferred |  |  |  |  |  |
Income tax losses |  | 2,679,028 |  | 1,537,623 |  | 1,848,999
Social contribution tax losses |  | 894,183 |  | 583,845 |  | 688,208
Temporary differences |  | 1,305,557 |  | 2,447,543 |  | 718,903
Tax, social security, labor, civil and environmental provisions |  | 584,834 |  | 265,328 |  | 279,149
Estimated losses on assets |  | 369,826 |  | 283,266 |  | 161,016
Gains/(Losses) on financial assets |  | 468,813 |  | 6,484 |  | 5,027
Actuarial Liabilities (Pension and Health Plan) |  | 226,875 |  | 210,009 |  | 262,457
Provision for consumption and services |  | 205,880 |  | 163,620 |  | 154,452
Cash Flow Hedge Accounting and Unrealized Exchange Variations |  | 1,459,012 |  | 2,985,859 |  | 4,487,710
(Gain) on loss of control of Transnordestina |  | (224,096) |  | (92,180) |  | (92,180)
Fair Value SWT/CBL Acquisition |  | (149,489) |  | (178,160) |  | (212,015)
Business combination |  | (1,632,370) |  | (1,338,674) |  | (1,015,049)
Others |  | (3,728) |  | 141,991 |  | (53,685)
Total |  | 4,878,768 |  | 4,569,011 |  | 3,256,110
Total Deferred Assets |  | 5,095,718 |  | 5,072,092 |  | 3,874,946
Total Deferred Liabilities |  | (216,950) |  | (503,081) |  | (618,836)
Total Deferred |  | 4,878,768 |  | 4,569,011 |  | 3,256,110
Schedule of estimated recovery of deferred tax assets |
Schedule of estimated recovery of deferred tax assets |  |
|  | Consolidated
2023 |  | 825,267
2024 |  | 704,944
2025 |  | 601,980
2026 |  | 722,660
2027 e demais |  | 3,203,872
Deferred asset |  | 6,058,723
Deferred liabilities - Parent Company |  | (963,005)
Net deferred asset |  | 5,095,718
Deferred liabilities - subsidiaries |  | (216,950)
Net deferred asset |  | 4,878,768
Schedule of changes in deferred income tax and social contribution |
Schedule of changes in deferred income tax and social contribution |  |
|  | Consolidated
Balance at December 31, 2019 |  | 1,883,765
Recognized in the result |  | 1,426,696
Recognized in other comprehensive income |  | (59,380)
Acquisition of companies |  | 5,029
Balance at December 31, 2020 |  | 3,256,110
Recognized in the result |  | (759,355)
Recognized in other comprehensive income |  | 2,073,437
Acquisition of companies |  | (1,181)
Balance at December 31, 2021 |  | 4,569,011
Recognized in the result |  | (420,773)
Recognized in other comprehensive income |  | (322,876)
Acquisition of companies |  | 1,053,406
Balance at December 31, 2022 |  | 4,878,768
Schedule of income tax and social contribution recognized in shareholders' equity |
Schedule of income tax and social contribution recognized in shareholders' equity |  |  |
|  |  | Consolidated
| 12/31/2022 |  | 12/31/2021
Income tax and social contribution |  |  |
Actuarial gains on defined benefit pension plan | 100,139 |  | 104,533
Exchange differences on translating foreign operations | (325,350) |  | (325,350)
Cash flow hedge accounting | 1,571,953 |  | 1,959,556
| 2,693,484 |  | 1,738,739

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