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INCOME TAX AND SOCIAL CONTRIBUTION (Tables)
 12 Months Ended
Dec. 31, 2022
Income Tax And Social Contribution  
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)
         
          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
           
            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
   
    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
   
    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
     
      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