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9. RECOVERABLE TAXES (Tables) | 12 Months Ended
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Dec. 31, 2020
Recoverable Taxes |
Schedule of recoverable taxes | The rollforward of recoverable taxes are set forth below:
|  | Note |  | 12.31.19 |  | Additions |  | Compensations |  | Transfers (1) |  | Restatement |  | Exchange variation |  | 12.31.20
ICMS and VAT |  | 9.1 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recoverable ICMS and VAT |  |  |  | 1,635,663 |  | 570,056 |  | (549,446) |  | (127,370) |  | 240 |  | 39,832 |  | 1,568,975
(-) Impairment |  |  |  | (141,193) |  | (38,033) |  | 3,022 |  | 21,483 |  | - |  | - |  | (154,721)
PIS and COFINS |  | 9.2 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recoverable PIS and COFINS |  |  |  | 2,990,313 |  | 729,213 |  | (594,483) |  | - |  | 43,056 |  | - |  | 3,168,099
(-) Impairment |  |  |  | (16,922) |  | - |  | 2,694 |  | - |  | - |  | - |  | (14,228)
IPI |  | 9.3 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recoverable IPI |  |  |  | 848,865 |  | 2,319 |  | (7,201) |  | (92,812) |  | 57,357 |  | - |  | 808,528
(-) Impairment |  |  |  | (3,818) |  | (263) |  | 2,097 |  | - |  | - |  | - |  | (1,984)
INSS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recoverable INSS |  |  |  | 255,967 |  | 88,621 |  | (7,663) |  | - |  | 4,893 |  | 7 |  | 341,825
(-) Impairment |  |  |  | (102) |  | - |  | - |  | - |  | - |  | - |  | (102)
Other taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other recoverable taxes |  |  |  | 80,145 |  | 11,952 |  | (901) |  | (38,277) |  | - |  | (30) |  | 52,889
(-) Impairment |  |  |  | (5,639) |  | - |  | 3,676 |  | - |  | - |  | - |  | (1,963)
|  |  |  | 5,643,279 |  | 1,363,865 |  | (1,148,205) |  | (236,976) |  | 105,546 |  | 39,809 |  | 5,767,318
Current |  |  |  | 473,732 |  |  |  |  |  |  |  |  |  |  |  | 899,120
Non-current |  |  |  | 5,169,547 |  |  |  |  |  |  |  |  |  |  |  | 4,868,198
|  | Note |  | 12.31.19 |  | Additions |  | Compensations |  | Transfers (1) |  | Restatement |  | Exchange variation |  | 12.31.20
Income taxes |  | 9.4 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recoverable income taxes |  |  |  | 430,778 |  | 58,007 |  | (422,496) |  | - |  | 4,341 |  | 37,098 |  | 107,728
(-) Impairment |  |  |  | (9,029) |  | - |  | - |  | - |  | - |  | - |  | (9,029)
|  |  |  | 421,749 |  | 58,007 |  | (422,496) |  | - |  | 4,341 |  | 37,098 |  | 98,699
Current |  |  |  | 152,486 |  |  |  |  |  |  |  |  |  |  |  | 43,840
Non-current |  |  |  | 269,263 |  |  |  |  |  |  |  |  |  |  |  | 54,859
| (1) | The transfers occur from Recoverable Taxes to Other Current Assets and Other Non-Current Assets. In the case of ICMS and VAT, transfers occur when the credits are sold to third parties and in the case of IPI, when the government acknowledges its obligation to pay the credit in cash to the Company.
|  | Note |  | 12.31.18 |  | Additions |  | Compensations |  | Transfers (1) |  | Restatement |  | Exchange variation |  | 12.31.19
ICMS and VAT |  | 9.1 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recoverable ICMS and VAT |  |  |  | 1,632,110 |  | 480,007 |  | (282,246) |  | (192,076) |  | 240 |  | (2,372) |  | 1,635,663
(-) Impairment |  |  |  | (140,970) |  | (79,896) |  | 29,755 |  | 49,918 |  | - |  | - |  | (141,193)
PIS and COFINS |  | 9.2 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recoverable PIS and COFINS |  |  |  | 946,399 |  | 2,276,859 |  | (266,773) |  | - |  | 33,828 |  | - |  | 2,990,313
(-) Impairment |  |  |  | (17,418) |  | (496) |  | 992 |  | - |  | - |  | - |  | (16,922)
IPI |  | 9.3 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recoverable IPI |  |  |  | 836,676 |  | 3,123 |  | (3,310) |  | (31,199) |  | 43,575 |  | - |  | 848,865
(-) Impairment |  |  |  | (13,562) |  | - |  | - |  | 9,744 |  | - |  | - |  | (3,818)
INSS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recoverable INSS |  |  |  | 307,897 |  | 11,905 |  | (74,841) |  | - |  | 11,004 |  | 2 |  | 255,967
(-) Impairment |  |  |  | (102) |  | - |  | - |  | - |  | - |  | - |  | (102)
Other taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other recoverable taxes |  |  |  | 155,779 |  | 29,321 |  | (107,484) |  | - |  | - |  | 2,529 |  | 80,145
(-) Impairment |  |  |  | (3,873) |  | (1,780) |  | 2 |  | - |  | - |  | 12 |  | (5,639)
|  |  |  | 3,702,936 |  | 2,719,043 |  | (703,905) |  | (163,613) |  | 88,647 |  | 171 |  | 5,643,279
Current |  |  |  | 560,389 |  |  |  |  |  |  |  |  |  |  |  | 473,732
Non-current |  |  |  | 3,142,547 |  |  |  |  |  |  |  |  |  |  |  | 5,169,547
|  | Note |  | 12.31.18 |  | Additions |  | Compensations |  | Transfers (1) |  | Restatement |  | Exchange variation |  | 12.31.19
Income taxes |  | 9.4 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recoverable income taxes |  |  |  | 522,758 |  | 92,270 |  | (202,091) |  | 1,027 |  | 17,326 |  | (512) |  | 430,778
(-) Impairment |  |  |  | (9,029) |  | - |  | - |  | - |  | - |  | - |  | (9,029)
|  |  |  | 513,729 |  | 92,270 |  | (202,091) |  | 1,027 |  | 17,326 |  | (512) |  | 421,749
Current |  |  |  | 506,483 |  |  |  |  |  |  |  |  |  |  |  | 152,486
Non-current |  |  |  | 7,246 |  |  |  |  |  |  |  |  |  |  |  | 269,263
| (1) | The transfers occur from Recoverable Taxes to Other Current Assets and Other Non-Current Assets. In the case of ICMS and VAT, transfers occur when the credits are sold to third parties and in the case of IPI, when the government acknowledges its obligation to pay the credit in cash to the Company.
Schedule of federal taxes or through reimbursement | In the study prepared by the Management, its realization is estimated through offsetting with federal taxes or through reimbursement of the amounts as expected below:
| PIS and COFINS
2021 | 479,225
2022 | 328,000
2023 | 537,000
2024 | 672,000
2025 | 377,847
2026 | 424,319
| 2,818,391
Schedule of realization is estimated through the refund of the amounts | In the study prepared by the Management, its realization is estimated through the refund of the amounts as expected below:
| IPI
2021 | 40,370
2022 | 15,449
2025 | 590,760
2026 | 214,241
| 860,820

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