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RECOVERABLE TAXES (Tables)
 9 Months Ended
Sep. 30, 2021
Recoverable Taxes  
The rollforward of recoverable taxes are set forth below

The rollforward of recoverable taxes are set forth below:

                                     
    Note   12.31.20   Business combination (note 1.2)   Additions   Compensations / Reversals   Transfers (1)   Interest   Exchange variation   09.30.21
ICMS and VAT                                    
Recoverable ICMS and VAT        1,568,975   7,523   425,762   (108,947)    (134,393)   180   (2,621)    1,756,479
(-) Impairment       (154,721)    -    (23,020)   28,557   17,104   -     -    (132,080)
PIS and COFINS   9.1                                
Recoverable PIS and COFINS        3,168,099   35,268   371,314   (888,864)    -     56,881    -     2,742,698
(-) Impairment       (14,228)    -     -    -     -    -     -    (14,228)
IPI   9.2                                
Recoverable IPI       808,528   1,149   5,368    (460)    -     76,526    -    891,111
(-) Impairment       (1,984)    -     -    -     -    -     -    (1,984)
INSS                                    
Recoverable INSS       341,825   12   13,955   (56,356)    -     3,800    -    303,236
(-) Impairment        (102)    -     -    -     -    -     -     (102)
Other                                    
Other recoverable taxes        52,889   3,995   28,768   (1,408)    -    -     (34)    84,210
(-) Impairment       (1,963)    -     -    20    -    -     -    (1,943)
Total        5,767,318   47,947   822,147   (1,027,458)    (117,289)    137,387   (2,655)    5,627,397
                                     
Current       899,120                           883,740
Non-current        4,868,198                            4,743,657
                                     
        12.31.20   Business combination   Additions   Compensations / Reversals   Transfers (1)   Interest   Exchange variation   09.30.21
Income taxes                                    
Recoverable income taxes       107,728   922   69,015   (13,634)    -    135    (337)   163,829
(-) Impairment       (9,029)    -     -    -     -    -     -    (9,029)
Total        98,699   922   69,015   (13,634)    -    135    (337)   154,800
                                     
Current        43,840                            94,936
Non-current        54,859                            59,864

 

(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   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)
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   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)
Total         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 when sales of credits are made to third parties.
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

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
Current  499,000
Non-current 1,897,028
October to december 2022  327,516
2023  537,000
2024  672,000
2025  360,512
Total 2,396,028
According to projections prepared by the Management, its realization is estimated through the refund of the amounts as expected below

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

  IPI
Current  40,370
Non-current  898,454
October to december 2022  16,927
2025  647,252
2026  234,275
Total  938,824