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9. RECOVERABLE TAXES (Tables)
 12 Months Ended
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