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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2021
Income tax [Abstract] |
Table of deferred income tax assets and liabilities |
Account |  |  |  |  | Changes recognized in |  |  | As of December 31, 2021 |
| As of December 31, 2020 |  |  | Consolidated statement of profit or loss (1) |  |  | Other comprehensive income |  |  | Deferred tax asset |  |  | Deferred tax liabilities |
Allowance for loan losses |  |  | 6,915,790 |  |  |  | (496,798 | ) |  |  | — |  |  |  | 6,418,992 |  |  |  | — |
Provisions |  |  | 3,789,777 |  |  |  | 330,943 |  |  |  | — |  |  |  | 4,120,720 |  |  |  | — |
Loan Commissions |  |  | 415,331 |  |  |  | 92,518 |  |  |  | — |  |  |  | 507,849 |  |  |  | — |
Expenses capitalized for tax purpose |  |  | (1,274,635 | ) |  |  | (912,340 | ) |  |  | — |  |  |  | — |  |  |  | (2,186,975 | )
Property and equipment |  |  | (10,107,925 | ) |  |  | (3,996,067 | ) |  |  | — |  |  |  | — |  |  |  | (14,103,992 | )
Investments in debt securities and equity instruments |  |  | (4,020,756 | ) |  |  | 916,070 |  |  |  | (2,625,558 | ) |  |  | — |  |  |  | (5,730,244 | )
Derivatives |  |  | 16,907 |  |  |  | (3,839 | ) |  |  | — |  |  |  | 13,068 |  |  |  | — |
Inflation adjustment (see Note 15.5) |  |  | 13,140,814 |  |  |  | (9,447,713 | ) |  |  | — |  |  |  | 3,693,101 |  |  |  | — |
Tax loss |  |  | — |  |  |  | 152,534 |  |  |  | — |  |  |  | 152,534 |  |  |  | — |
Others |  |  | 925 |  |  |  | (112 | ) |  |  | — |  |  |  | 813 |  |  |  | — |
Balance |  |  | 8,876,228 |  |  |  | (13,364,804 | ) |  |  | (2,625,558 | ) |  |  | 14,907,077 |  |  |  | (22,021,211 | )
Offsetting |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (13,427,744 | ) |  |  | 13,427,744 |
Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,479,333 |  |  |  | (8,593,467 | )
(1) | It includes a decrease of deferred tax asset of 7,596,948 due to the tax inflation adjustment mechanism described in note 15.5 – “Income tax – inflation adjustment for fiscal year 2020” and 325,896 of over deferred tax from prior year.
Account |  |  |  |  | Changes recognized in |  |  | As of December 31, 2020 |
| As of December 31, 2019 |  |  | Consolidated statement of profit or loss |  |  | Other comprehensive income |  |  | Consolidation with subsidiaries |  |  | Deferred tax asset |  |  | Deferred tax liabilities |
Allowance for loan losses |  |  | 9,173,949 |  |  |  | (2,261,342 | ) |  |  | — |  |  |  | 3,183 |  |  |  | 6,915,790 |  |  |  | — |
Provisions |  |  | 4,170,029 |  |  |  | (380,252 | ) |  |  | — |  |  |  | — |  |  |  | 3,789,777 |  |  |  | — |
Loan Commissions |  |  | 263,066 |  |  |  | 152,265 |  |  |  | — |  |  |  | — |  |  |  | 415,331 |  |  |  | — |
Expenses capitalized for tax purpose |  |  | (422,470 | ) |  |  | (852,165 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1,274,635 | )
Property and equipment |  |  | (11,813,167 | ) |  |  | 1,705,242 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (10,107,925 | )
Investments in debt securities and equity instruments |  |  | (4,207,214 | ) |  |  | 3,273,154 |  |  |  | (3,122,236 | ) |  |  | 35,540 |  |  |  | — |  |  |  | (4,020,756 | )
Derivatives |  |  | 23,017 |  |  |  | (6,110 | ) |  |  | — |  |  |  | — |  |  |  | 16,907 |  |  |  | — |
Inflation adjustment (see Note 15.5) |  |  | 9,026,924 |  |  |  | 4,113,890 |  |  |  | — |  |  |  | — |  |  |  | 13,140,814 |  |  |  | — |
Others |  |  | (738 | ) |  |  | (2,821 | ) |  |  | — |  |  |  | 4,484 |  |  |  | 925 |  |  |  | — |
Balance |  |  | 6,213,396 |  |  |  | 5,741,861 |  |  |  | (3,122,236 | ) |  |  | 43,207 |  |  |  | 24,279,544 |  |  |  | (15,403,316 | )
Offsetting |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (15,343,937 | ) |  |  | 15,343,937 |
Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 8,935,607 |  |  |  | (59,379 | )
Table of income tax expense |
|  | December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |
Current Tax |  |  | 181,238 |  |  |  | 18,363,448 |  |  |  | 22,161,119 |
Deferred Tax |  |  | 5,441,960 |  |  |  | (5,741,861 | ) |  |  | (9,308,766 | )
Inflation adjustment for prior period (see Note 15.5) |  |  | — |  |  |  | — |  |  |  | (8,594,199 | )
Over/under income tax from prior year (see Note 15.5) (1) |  |  | (1,001,615 | ) |  |  | (494,797 | ) |  |  | — |
Income tax expense |  |  | 4,621,583 |  |  |  | 12,126,790 |  |  |  | 4,258,154 |
Table of reconciliation effective tax rate |
|  | December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |
Profit before income tax |  |  | 13,977,273 |  |  |  | 27,324,790 |  |  |  | 37,186,765 |
Income tax rate |  |  | 35 | % |  |  | 30 | % |  |  | 30 | %
Income tax using the Bank’s income tax rate |  |  | 4,892,046 |  |  |  | 8,197,437 |  |  |  | 11,156,030 |
Tax -exempt income |  |  | (284,301 | ) |  |  | (495,677 | ) |  |  | (989,166 | )
Non-deductible expenses |  |  | 145,946 |  |  |  | 182,111 |  |  |  | 131,823 |
Change in tax rate (see Note 15.4) |  |  | 1,476,570 |  |  |  | (671,278 | ) |  |  | (1,934,389 | )
Other |  |  | 64,298 |  |  |  | 294,314 |  |  |  | (32,143 | )
Net monetary inflation adjustment |  |  | 19,796,244 |  |  |  | 12,691,263 |  |  |  | 15,834,002 |
Subtotal |  |  | 26,090,803 |  |  |  | 20,198,170 |  |  |  | 24,166,157 |
Inflation adjustment for tax purposes (see Note 15.5) |  |  | (20,467,605 | ) |  |  | (7,576,583 | ) |  |  | (19,908,003 | )
Over/under income tax from prior year (see Note 15.5) (1) |  |  | (1,001,615 | ) |  |  | (494,797 | ) |  |  | — |
Income tax expense |  |  | 4,621,583 |  |  |  | 12,126,790 |  |  |  | 4,258,154 |
Effective tax rate |  |  | 33 | % |  |  | 44 | % |  |  | 11 | %
(1) | It includes an income tax charge of 974,000 corresponding to the tax inflation mechanism applied for fiscal year 2020 – see note 15.5 “Income tax – inflation adjustment for fiscal year 2020”.
Table of Change in tax rate |
Annual taxable income |  | Tax due on lower limit |  |  | Marginal rate on the excess of the lower limit |
0 to 5,000 |  |  | 0 |  |  |  | 25 | %
Over 5,000 to 59,000 |  |  | 1,250 |  |  |  | 30 | %
Over 50,000 |  |  | 14,750 |  |  |  | 35 | %

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