XML 115 R95.htm IDEA: XBRL DOCUMENT
v3.22.2.2

TAXATION - Schedule of Principal statutory taxes rates and current tax (Details) - USD ($) |  |  |  | 1 Months Ended | 12 Months Ended
--- | --- | --- | --- | --- | ---
Jan. 01, 2020 | Dec. 31, 2019 | Jan. 01, 2018 | Jun. 30, 2021 | Dec. 31, 2019 | Jun. 30, 2022 | Jun. 30, 2021 | Jun. 30, 2020
INCOME TAX AND MINIMUM PRESUMED INCOME TAX |  |  |  |  |  |  |  |
Applicable tax rate | 25.00% | 30.00% | 35.00% | 30.00% | 30.00% |  |  |
Current tax expense |  |  |  |  |  | $ (19,004,370) | $ (10,093,258) | $ (4,094,716)
Deferred tax |  |  |  |  |  | 1,031,836 | (4,257,912) | 1,888,006
Income tax expenses |  |  |  |  |  | $ (17,972,534) | $ (14,351,170) | $ (2,206,710)
Argentina |  |  |  |  |  |  |  |
INCOME TAX AND MINIMUM PRESUMED INCOME TAX |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  |  | 30.00% | 30.00%
Cayman Island |  |  |  |  |  |  |  |
INCOME TAX AND MINIMUM PRESUMED INCOME TAX |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  | 0.00% | 0.00% | 0.00%
Paraguay |  |  |  |  |  |  |  |
INCOME TAX AND MINIMUM PRESUMED INCOME TAX |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  | 10.00% | 10.00% | 10.00%
Uruguay |  |  |  |  |  |  |  |
INCOME TAX AND MINIMUM PRESUMED INCOME TAX |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  | 25.00% | 25.00% | 25.00%
France |  |  |  |  |  |  |  |
INCOME TAX AND MINIMUM PRESUMED INCOME TAX |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  | 25.00% | 26.50% | 28.00%
Brazil |  |  |  |  |  |  |  |
INCOME TAX AND MINIMUM PRESUMED INCOME TAX |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  | 34.00% | 34.00% | 34.00%
United States of America |  |  |  |  |  |  |  |
INCOME TAX AND MINIMUM PRESUMED INCOME TAX |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  | 21.00% | 21.00% | 21.00%
Maximum [Member] | Argentina |  |  |  |  |  |  |  |
INCOME TAX AND MINIMUM PRESUMED INCOME TAX |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  | 35.00% |  |
Minimum | Argentina |  |  |  |  |  |  |  |
INCOME TAX AND MINIMUM PRESUMED INCOME TAX |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  | 25.00% |  |

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | biox_IncomeTaxesLineItems
Namespace Prefix: | biox_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 80 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_80_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CurrentTaxExpenseIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DeferredTaxExpenseIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23_h&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2022-03-24 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2022-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_79&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncomeTaxExpenseContinuingOperations
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | srt_StatementGeographicalAxis=country_AR
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_KY
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_PY
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_UY
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_FR
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_BR
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_US
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |