<SEC-DOCUMENT>0001292814-23-000590.txt : 20230228
<SEC-HEADER>0001292814-23-000590.hdr.sgml : 20230228
<ACCEPTANCE-DATETIME>20230227210722
ACCESSION NUMBER:		0001292814-23-000590
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20230331
FILED AS OF DATE:		20230228
DATE AS OF CHANGE:		20230227

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TIM S.A.
		CENTRAL INDEX KEY:			0001826168
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D5
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-39570
		FILM NUMBER:		23677959

	BUSINESS ADDRESS:	
		STREET 1:		JOAO CABRAL DE MELO NETO AVENUE
		STREET 2:		850 - NORTH TOWER - 12TH FLOOR
		CITY:			RIO DE JANEIRO, RJ
		STATE:			D5
		ZIP:			22775-057
		BUSINESS PHONE:		(55) 21-4109-4167

	MAIL ADDRESS:	
		STREET 1:		JOAO CABRAL DE MELO NETO AVENUE
		STREET 2:		850 - NORTH TOWER - 12TH FLOOR
		CITY:			RIO DE JANEIRO, RJ
		STATE:			D5
		ZIP:			22775-057
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>timb20230227_6k4.htm
<DESCRIPTION>6-K
<TEXT>
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><FONT STYLE="font-size: 14pt"><B>UNITED
STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
</B></FONT><B><FONT STYLE="font-size: 10.5pt">WASHINGTON, D.C. 20549</FONT></B></P>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 376px; width: 225.5pt; color: black">

<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>FORM 6-K</B></P>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 376px; width: 225.5pt; color: black">

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>REPORT OF FOREIGN PRIVATE ISSUER<BR>
PURSUANT TO RULE 13a-16 OR 15d-16<BR>
UNDER THE SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>Date of Report: February 27, 2023</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>Commission File Number: 001-39570</B></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><FONT STYLE="font-size: 18pt"><B>TIM S.A.<BR>
</B></FONT><B><FONT STYLE="font-size: 10pt">(Exact name of Registrant as specified in its Charter)</FONT></B></P>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 376px; width: 225.5pt; color: black">

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Jo&atilde;o
Cabral de Melo Neto Avenue, 850 &ndash; North Tower &ndash; 12<SUP>th</SUP>&nbsp;floor<BR>
22775-057 Rio de Janeiro, RJ, Brazil<BR>
</B></FONT><B><FONT STYLE="font-size: 8pt">(Address of principal executive office)</FONT></B></P>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 376px; width: 225.5pt; color: black">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt">Indicate by check mark whether the registrant files or will
file annual reports under cover of Form 20-F or Form 40-F.</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Form
20-F&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;Form
40-F&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt">Indicate by check mark if the registrant is submitting the
Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1).</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Yes&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;No&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt">Indicate by check mark if the registrant is submitting the
Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7).</P>

<P STYLE="font: 10pt/11.5pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Yes&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;No&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></P>

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<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: left"><IMG SRC="timb202302276k4_002.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>



<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>TIM S.A.</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center">Publicly-Held Company</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center">Corporate Taxpayer's ID (CNPJ/ME): 02.421.421/0001-11</P>

<P STYLE="text-align: center; margin-top: 0; font: 11pt/150% TIM Sans; margin-bottom: 0">Corporate Registry (NIRE): 33.300.324.631</P>
<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>MATERIAL FACT</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">TIM S.A., (&ldquo;TIM&rdquo; or &ldquo;Company&rdquo;) (B3: TIMS3;
NYSE: TIMB), pursuant to Article 157, &sect;4&ordm;, of Law No. 6404, of December 15, 1976, as amended (&ldquo;Corporate Law&rdquo;),
and the provisions of CVM Resolution No. 44/2021, as well as CVM Resolution No. 78/2022, communicates to its shareholders and the market
in general the following:</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">On today's date, the Board of Directors approved (i) the terms and
conditions of the merger, by the Company, of Cozani RJ Infraestrutura e Redes de Telecomunica&ccedil;&otilde;es S.A., a special purpose
company acquired from Oi S.A. &ndash; Under Judicial Reorganization on April 20, 2022 (&ldquo;Cozani&rdquo;), as per the Material Fact
disclosed on the same date, being currently wholly owned by the Company (&ldquo;Merger&rdquo;); and (ii) the proposal to call the Company&rsquo;s
Ordinary and Extraordinary General Meeting to March 30, 2023 (&ldquo;Meeting&rdquo;) to deliberate on said Merger.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify"><B>1. Companies involved in the operation and brief description of
the activities carried out by them.</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">This is a Merger involving the Company and Cozani, a company wholly
owned by TIM, as described below.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">The current simplified corporate structure of the companies involved
in the Merger is as follows:</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B><IMG SRC="timb202302276k4_001.jpg" ALT="" STYLE="height: 156.6pt; width: 154.2pt"></B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">The Company is a publicly traded company whose main purpose is to
provide telecommunications services and carry out activities necessary or useful for the performance of these services.</P>


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<P STYLE="font: 11pt/115% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><IMG SRC="timb202302276k4_002.jpg" ALT=""></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">Cozani, in turn, is a privately held company whose main purpose is
the provision of telecommunications services, especially the provision of personal mobile service &ndash; SMP and multimedia communication
service &ndash; SCM.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify"><B>2. Operation description and purpose</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">The operation to be submitted to the Meeting consists of the Merger
of Cozani by the Company, which will be carried out on the Effective Date (as defined below) through the transfer, to the Company, of
the totality of Cozani's shareholders' equity, evaluated based on its book value on December 31, 2022 (&ldquo;Base Date&rdquo;) for the
amount of R$ 1,041,136,009.47 (one billion, forty-one million, one hundred and thirty-six thousand, nine Reais and forty-seven cents),
pursuant to the appraisal report valuation of Cozani's shareholders' equity prepared by APSIS CONSULTORIA E AVALIA&Ccedil;&Otilde;ES LTDA.,
a company registered with CNPJ/ME under No. 08.681.365.0001/30 and and registered with the Regional Accounting Council of the State of
Rio De Janeiro (&ldquo;CRC&rdquo;) under No. 005112/O-9 (&ldquo;Appraisal Report&rdquo;).</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">Considering that Cozani is fully owned by the Company and, therefore,
the interest in Cozani with all that it represents is included in the Company's assets, the Merger will not result in an increase in the
capital stock or in the issuance of new shares of the Company. As a result of the Merger, Cozani will be extinguished and succeeded by
the Company in all its rights and obligations on the Effective Date (as defined below), pursuant to article 227 of the Corporate Law,
and the shares issued by Cozani will be canceled and extinguished, as provided for in article 226, paragraph 1 of the Corporate Law, with
no replacement of shares issued by Cozani for shares issued by the Company. The Merger will not entail any change in the shareholding
structure, in the capital stock and in the Company's Bylaws.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">The purpose of the Merger is to simplify the Company's corporate structure,
eliminate overlapping authorizations for exploring the SMP service, as well as standardize the provision of services provided by the companies
involved, and will also provide for the concentration of activities related to the provision of personal mobile telecommunications services
in a single company, TIM.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify"><B>3. Main benefits, costs, and risks of the operation</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">Considering that TIM and Cozani provide the same personal mobile telephony
services, the concentration of the provision of these telecommunication services in TIM, on the Effective Date, as defined in item 10
below, will simplify TIM's corporate structure, in addition to result in the optimization of operating costs and the efficient allocation of investments due to the integration
of incorporated assets.</P>


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<P STYLE="font: 11pt/115% Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;<IMG SRC="timb202302276k4_002.jpg" ALT=""></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">As intended with the Company's acquisition of a controlling interest
in Cozani, the Merger will make it possible for the Company to reinforce its position in a key market and improve the coverage and quality
of services provided to customers.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">Considering that Cozani is wholly owned by the Company, the Merger
does not involve relevant costs, as well as there are no relevant risk factors related to the Merger.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify"><B>4. Share exchange ratio.</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">Considering that, besides the Company, there are no other shareholders
of Cozani, since it is currently wholly owned by the Company, there is no need to consider the replacement of shares issued by Cozani
for shares issued by the Company.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify"><B>5. Criteria for setting the replacement ratio.</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">Not applicable.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify"><B>6. Main assets and liabilities that will form each portion of equity,
in case of spin-off.</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">Not applicable.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify"><B>7. Calculation of the share exchange ratio, pursuant to article
264 of Law No. 6,404, from 1976.</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">Considering that the Merger does not change the participation of TIM's
shareholders, since Cozani is wholly owned by the Company, there is no need to consider the replacement of minority shares of Cozani with
shares issued by the Company, nor, consequently, the interests of minority shareholders to be protected, with the provisions of article
264 of the Brazilian Corporate Law inapplicable. according to the understanding of the Superintendence of Relations with Companies &ndash;
SEP.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify"><B>8. Applicability of the right of withdrawal and reimbursement amount.</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">Considering that there are no minority shareholders of Cozani, as
it is currently wholly owned by the Company, there is no need consider the dissent and exercise of withdrawal rights by minority shareholders
of Cozani, as provided for in articles 136, IV, and 137 of the Law of the S.A.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify"><IMG SRC="timb202302276k4_002.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify"></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify"><B>9. Authorities Approval.</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify"><B>&nbsp;</B></P>
<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">The effectiveness of the Merger depends on obtaining prior consent
from the Ag&ecirc;ncia Nacional de Telecomunica&ccedil;&otilde;es (&ldquo;ANATEL&rdquo;) and other suspensive conditions indicated in
item 10 below.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify"><B>10. Other Relevant Information.</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">The Merger depends on obtaining prior consent from ANATEL and the
conclusion of operational procedures related to systemic parameterization. In view of this, the effectiveness of the General Shareholder&rsquo;s
Meeting resolution will be conditioned to a new resolution of the Company's Board of Directors, in a meeting to be held especially for
this purpose, to verify the occurrence of said conditions (&quot;Prevailing Conditions&quot;), when then, the Merger will become effective
(&ldquo;Effective Date&rdquo;).</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">The documents necessary for the resolution at the General Shareholder&rsquo;s
Meeting regarding the Merger in question are available to shareholders at the Company's headquarters and may also be consulted on the
websites of the Brazilian Securities Commission &ndash; CVM (www.cvm.gov.br), B3 S.A. &ndash; Brasil, Bolsa, Balc&atilde;o (www.b3.com.br)
and the Company (https://ri.tim.com.br/).</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin-top: 0; margin-bottom: 0; text-align: center">&#9;Rio de Janeiro, February 27<SUP>th</SUP>, 2023.&#9;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: right">&nbsp;</P>



<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt; font: 11pt/115% Verdana, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: TIM Sans"><B>TIM S.A.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center">Alberto Griselli</P>
    <P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center">Chief Executive Officer, Chief Financial Officer and</P>
    <P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center">Investor Relations Officer</P>
    <P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>&nbsp;</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 12pt/112% TIM Sans; margin: 0; text-align: justify"><B>&nbsp;</B></P>



<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in">Pursuant to the requirements of the
Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TIM S.A.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 53%; padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    February 27, 2023</FONT></TD>
    <TD STYLE="width: 5%; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 39%; border-bottom: black 1pt solid; padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Alberto
Mario Griselli</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alberto
Mario Griselli</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
Executive Officer, Chief Financial Officer and Investor Relations Officer</FONT></TD></TR>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
