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PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
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
|  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2023 |  | 12/31/2022
Tax |  | 154,626 |  | 219,196 |  | 153,715 |  | 184,687
Social security |  | 1,609 |  | 1,567 |  | 4 |  |
Labor |  | 366,645 |  | 375,416 |  | 288,389 |  | 297,507
Civil |  | 778,796 |  | 851,305 |  | 24,880 |  | 25,502
Environmental |  | 41,194 |  | 37,341 |  | 3,340 |  | 2,859
Deposit of a guarantee |  |  |  |  |  | 21,554 |  | 23,109
|  | 1,342,870 |  | 1,484,825 |  | 491,882 |  | 533,664
Classified: |  |  |  |  |  |  |  |
Current |  | 36,000 |  | 73,089 |  |  |  |
Non-current |  | 1,306,870 |  | 1,411,736 |  | 491,882 |  | 533,664
|  | 1,342,870 |  | 1,484,825 |  | 491,882 |  | 533,664
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 |  | 12/31/2022 |  | Additions |  | Accrued charges |  | Net utilization of reversal |  | 12/31/2023
Tax |  | 219,196 |  | 7,880 |  | 15,113 |  | (87,563) |  | 154,626
Social security |  | 1,567 |  |  |  | 81 |  | (39) |  | 1,609
Labor |  | 375,416 |  | 38,241 |  | 47,732 |  | (94,744) |  | 366,645
Civil |  | 851,305 |  | 21,747 |  | 54,150 |  | (148,406) |  | 778,796
Environmental |  | 37,341 |  | 2,382 |  | 2,457 |  | (986) |  | 41,194
|  | 1,484,825 |  | 70,250 |  | 119,533 |  | (331,738) |  | 1,342,870
Schedule of legal matters with possible risk of loss |
Schedule of legal matters with possible risk of loss |  |  |  |
|  |  |  | Consolidated
|  | 12/31/2023 |  | 12/31/2022
Notice of Violation and Imposition of Fine (AIIM) / Tax Foreclosure - RFB - IRPJ/CSLL - Capital Gain for alleged sale of equity interest in subsidiary NAMISA |  | 15,606,600 |  | 14,174,838
Notice of Violation and Imposition of Fine (AIIM) / Tax Foreclosure - RFB - IRPJ/CSLL - Disallowance of goodwill deductions generated in the reverse incorporation of Big Jump by Namisa |  | 5,443,666 |  | 4,920,177
Notice of Violation and Imposition of Fine (AIIM) / Tax Enforcement - RFB - IRPJ/CSLL - Disallowance of prepayment interest arising from iron ore supply and port services contracts |  | 2,124,479 |  | 2,388,423
Notice of Violation and Imposition of Fine (AIIM) / Writ of Mandamus - RFB - IRPJ/CSLL - Profits earned abroad in 2008, 2010, 2011, 2012, 2014, 2015, 2016, 2017 and 2018 |  | 5,828,921 |  | 4,104,626
Unapproved compensation - RFB - IRPJ/CSLL, PIS/COFINS and IPI |  | 2,052,564 |  | 2,138,608
ICMS - SEFAZ/RJ - Assessment Notice - questions about sales for incentive area |  | 1,016,381 |  | 1,255,251
Notice of Violation and Imposition of Fine (AIIM) - RFB - Disallowance of PIS/COFINS Credits for inputs and freight |  | 1,388,918 |  | 1,238,018
CFEM – difference of understanding between CSN and ANM on the calculation basis |  | 1,452,933 |  | 1,143,275
Notice of Infraction and Imposition of Fine (AIIM) - RFB - Collection IRRF - Business Combinations CMIN 2015 |  | 1,106,401 |  | 986,196
ICMS - SEFAZ/RJ - ICMS Credits for acquisition of Electric Energy Industrialization |  | 1,065,918 |  | 950,469
Notice of Violation and Imposition of Fine (AIIM) - IRPJ/CSLL - Disallowance of deductions of goodwill generated in the acquisition of Cimentos Mauá |  | 810,907 |  | 715,152
ICMS - SEFAZ/RJ - Disallowance of the ICMS credits - Transfer of iron ore |  | 731,416 |  | 666,816
ICMS - SEFAZ/RJ - Disallowance of credits on purchases of intermediate products |  | 445,682 |  | 623,748
Disallowance of tax loss and negative calculation base resulting from adjustments in SAPLI - RFB |  | 741,056 |  | 663,594
Infraction and Fine Imposition Notices (AIIM) - RFB - IRPJ/CSLL - Transfer Pricing |  | 363,043 |  |
ICMS - SEFAZ/RJ - Transfer of imported raw material for a value lower than the TECAR import document |  | 394,865 |  | 357,006
Notice of Violation and Imposition of Fine (AIIM) / Annulment Action - RFB - IRRF - Capital gain of CFM company sellers located abroad |  | 317,522 |  | 289,406
Other tax lawsuits (federal, state, and municipal) |  | 6,282,247 |  | 5,579,232
Social security lawsuits |  | 288,973 |  | 187,338
Action to discuss the balance of the construction contract – Tebas |  | 593,716 |  | 560,638
Action related to power supply payment’s charge - Light |  | 440,002 |  | 386,834
Action that discusses Negotiation of energy sales - COPEN - CEEE-G |  | 201,123 |  | 193,469
Collection of defaulted amounts of contracts for the execution of the Presidente Médici Thermoelectric Power Plant - SACE - CEEE-G |  | 205,262 |  | 192,212
Enforcement action applied by Brazilian antitrust authorities (CADE) |  | 122,136 |  | 109,206
Other civil lawsuits |  | 1,423,591 |  | 1,168,591
Labor and social security lawsuits |  | 2,091,666 |  | 1,726,517
Tax Execution Traffic Ticket Volta Grande IV |  | 137,668 |  | 122,639
ACP Landfill Márcia I |  | 306,389 |  | 306,389
Other environmental lawsuits |  | 667,901 |  | 539,410
|  | 53,651,946 |  | 47,688,078

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