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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
               
                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
                   
                    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
       
        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