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RECOVERABLE TAXES
 12 Months Ended
Dec. 31, 2024
Recoverable Taxes  
RECOVERABLE TAXES

 

7.RECOVERABLE TAXES

 

     
      Consolidated
  12/31/2024   12/31/2023
ICMS (Brazilian State Value-Added Tax) 1,717,547   1,492,575
Brazilian federal contributions 2,336,854   2,729,606
Other taxes 112,866   59,316
  4,167,267   4,281,497
       
Classified:      
Current 1,367,316   1,744,074
Non-current 2,799,951   2,537,423
  4,167,267   4,281,497

 

 

Accounting Policy

 

Tax credits accumulated essentially derive from ICMS, PIS, and COFINS credits on input purchases and property, plant and equipment used in production, plus IRPJ and CSLL related to Selic rate updates on tax credits awaiting final legal resolution for compensation, classified in non-current assets. The realization of these credits generally occurs through natural offsetting with debits of these taxes, generated by sales operations and other taxed outputs.

 

The balance of recoverable taxes maintained in the short term is expected to be offset in the next 12 months. Based on budget analyses and projections approved by Management, there is no forecast of risks regarding the non-realization of these tax credits, provided that such budget projections materialize.