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VAT Tax Issue in Brazil (Tables) | 3 Months Ended
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Apr. 30, 2013
Vat Tax Issues Disclosure [Abstract] |
Schedule Of Value Added Tax [Table Text Block] | The foregoing forms the basis for the US$1.6 million charge to expense recorded by Lakeland in the first quarter of fiscal 2011.
|  | BRL (millions) |  |  | USD (millions) |
Foreign exchange rate |  |  |  |  |  |  |  |  |  |  | 1.82 |  |  | 1.82 |  |  | 1.82 |
|  | Total Paid Or To Be Paid Into Government Under Amnesty Program |  |  | Total Not Available For Credit1 |  |  | Available For Credit2 |  |  | Total Paid Or To Be Paid Into Government Under Amnesty Program |  |  | Total Not Available For Credit¹ |  |  | Available For Credit2 |
Original claim 2004-2006 |  |  | 3.5 |  |  |  | 1.4 |  |  |  | 2.1 |  |  |  | 1.9 |  |  |  | 0.8 |  |  |  | 1.1 |
Second claim |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preacquisition 2007-April 2008 |  |  | 2.4 |  |  |  | 1.0 |  |  |  | 1.4 |  |  |  | 1.3 |  |  |  | 0.5 |  |  |  | 0.8 |
Postacquisition May 2008-April 2009 |  |  | 3.3 |  |  |  | 1.4 |  |  |  | 1.9 |  |  |  | 1.8 |  |  |  | 0.8 |  |  |  | 1.0 |
Totals |  |  | 9.2 |  |  |  | 3.8 |  |  |  | 5.4 |  |  |  | 5.0 |  |  |  | 2.1 |  |  |  | 2.9 |
Escrow released from one seller |  |  | 1.0 |  |  |  | 1.0 |  |  |  | - |  |  |  | 0.5 |  |  |  | 0.5 |  |  |  | - |
Charged to expense at April 30, 2010 |  |  | - |  |  |  | 2.8 |  |  |  | - |  |  |  | - |  |  |  | 1.6 |  |  |  | - |
| ¹ | Essentially represents the discount originally offered as incentive by the neighboring state.
| 2 | The amount allowed as credit against future payments represents the VAT taxes actually previously paid to the neighboring state.
Schedule Of Components Of Value Added Tax [Table Text Block] | Summary of Cash Flow Requirements: (R$ millions and US$ millions)
Claim period/description |  | Taxes |  |  | Fines and penalties |  |  | Maximum judicial deposit |
2004-2006 not paid into amnesty and being defended. Management does not plan to pay this into amnesty. |  | R$ | 1.3 |  |  | R$ | 1.9 |  |  | R$ | 3.2 |  |  | US$ | 1.6 |
2007-2009 claim by State of Bahia (1) |  | R$ | 6.2 |  |  | R$ | 6.1 |  |  | R$ | 12.3 |  |  | US$ | 6.2 |
TOTAL |  | R$ | 7.5 |  |  | R$ | 8.0 |  |  | R$ | 15.5 |  |  | US$ | 7.8 |
(1) Our attorney informs us that based on the slow progress so far in the administrative proceedings for the 2007-2009 claim, they believe it is now more likely than not that the next amnesty will arrive prior to the need to pay the R$12.3 judicial deposit. Therefore, the most likely cash flow outlook in management’s opinion is as follows:
Schedule Of Unused Value Added Tax Credit [Table Text Block] | Balance Sheet Treatment The Company has reflected the above items on its January 31, 2013, balance sheet as follows:
|  |  |  | R$ millions |  |  | US$ millions(1) |
Noncurrent assets |  | VAT taxes eligible for future credit |  |  | 3.4 |  |  |  | 1.9 |
Long-term liabilities |  | Taxes payable |  |  | 6.2 |  |  |  | 3.1 |
(1) At exchange rate prevailing in 2010 when recorded.

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- Definition The tabular disclosure of the various components of Value Added Tax. + References No definition available. + Details
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- Definition The tabular disclosure of amount of future tax effects arising from the unused tax credit carryforward that cannot be utilized on the tax return during a year that may be carried forward to reduce the payable for statutory sales and use taxes, including value added tax. + References No definition available. + Details
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- Definition Tabular disclosure of value added tax. + References No definition available. + Details
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- Details
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