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RECOVERABLE TAXES (Tables)
 12 Months Ended
Dec. 31, 2021
Recoverable Taxes  
Schedule of recoverable taxes

The rollforward of recoverable taxes are set forth below:

    Note   12.31.20   Business combination (note 1.2)   Additions   Offset / Reversals   Transfers (1)   Interest   Exchange variation   12.31.21
ICMS and VAT   9.1                                
Recoverable ICMS and VAT         1,568,975     6,479     668,918     (185,750)   (160,278)     239    (12,556)     1,886,027
(-) Impairment       (154,721)    -     (30,661)   29,133   18,395    -    -   (137,854)
PIS and COFINS   9.2                                
Recoverable PIS and COFINS         3,168,099   34,259     471,560   (1,065,504)    -   76,862    -     2,685,276
(-) Impairment         (14,228)    -    -   -    -    -    -     (14,228)
IPI   9.3                                
Recoverable IPI         808,528     1,109     7,392   (2,363)    -    114,979    -     929,645
(-) Impairment        (1,984)    -    -   -    -    -    -    (1,984)
INSS                                    
Recoverable INSS         341,825   12   36,829    (66,810)    -     6,282    -     318,138
(-) Impairment        (102)    -     102   -    -    -    -   -
Other                                    
Other recoverable taxes       52,889     3,995   39,427   (4,057)    -    -     (38)   92,216
(-) Impairment        (1,963)    -    99    857    -    -    -    (1,007)
          5,767,318   45,854     1,193,666   (1,294,494)   (141,883)    198,362    (12,594)     5,756,229
                                     
Current         899,120                             976,133
Non-current         4,868,198                             4,780,096
                                     
    Note   12.31.20   Business combination   Additions   Offset / Reversals   Transfers (1)   Interest   Exchange variation   12.31.21
Income taxes   9.4                                
Recoverable income taxes         107,728    922     246,162    (60,058)    -    18   (722)     294,050
(-) Impairment        (9,029)    -    (6,904)   -    -    -    -     (15,933)
        98,699    922     239,258    (60,058)    -    18   (722)     278,117
                                     
Current       43,840                           71,762
Non-current       54,859                             206,355
(1)The transfers occur from Recoverable Taxes to Other Current Assets and Other Non-Current Assets when sales of credits are made to third parties.
                                 
    Note   12.31.19   Additions   Offset / Reversals   Transfers   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)
Total         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   Offset / Reversals   Transfers   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)
Total         421,749   58,007   (422,496)    -     4,341   37,098   98,699
                                 
Current         152,486                       43,840
Non-current         269,263                       54,859
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 expectation below:

  PIS and COFINS
Current                604,626
Non-current             1,737,111
2023                718,149
2024                687,602
2025                331,360
Total             2,341,737
Schedule of realization is estimated through the refund of the amounts

Schedule of realization is estimated through the refund of the amounts

According to projections prepared by the Management, its realization is estimated through the refund of the amounts as expected below:

  IPI
Current                   8,936
Non-current                936,909
2023                  16,927
2025                678,852
2026                241,130
Total                945,845