XML 120 R61.htm IDEA: XBRL DOCUMENT v3.23.1
PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Tables)
12 Months Ended
Dec. 31, 2022
Provisions For Tax Social Security Labor Civil And Environmental Risks And Judicial Deposits  
Schedule of accrued amounts and judicial deposits
               
                Consolidated
    Accrued liabilities   Judicial deposits
    12/31/2022   12/31/2021   12/31/2022   12/31/2021
Tax   219,196   111,572   184,687   78,260
Social security   1,567   1,270        
Labor   375,416   304,744   297,507   218,200
Civil   851,305   139,824   25,502   17,869
Environmental   37,341   16,942   2,859   2,739
Deposit of a guarantee           23,109   22,737
    1,484,825   574,352   533,664   339,805
                 
Classified:                
Current   73,089   66,047        
Non-current   1,411,736   508,305   533,664   339,805
    1,484,825   574,352   533,664   339,805
Schedule of changes in the provision for tax, social security, labor, civil and environmental risks
                       
                        Consolidated
                    Current + Non-current
Nature   12/31/2021   Additions   Accrued charges   Consolidation of companies   Net utilization of reversal   12/31/2022
Tax   111,572   74,097     10,595     30,035   (7,103)    219,196
Social security   1,270     1,093   19       (815)     1,567
Labor   304,744   36,203     36,852     89,101    (91,484)    375,416
Civil   139,824   27,668     21,406    702,720    (40,313)    851,305
Environmental    16,942   22,319    1,120       (3,040)   37,341
    574,352     161,380     69,992    821,856     (142,755)     1,484,825
Schedule of legal matters with possible risk of loss
       
        Consolidated
    12/31/2022   12/31/2021
Assessment Notice and imposition of fine (AIIM) / Tax Enforcement - Income tax and social contribution - Capital gain on sale of NAMISA's shares   14,174,838   13,015,938
         
Assessment Notice and Imposition of fine (AIIM) / Tax Enforcement - Income tax and Social contribution - Disallowance of deductions of goodwill generated in the reverse incorporation of Big Jump by NAMISA.     4,920,177     4,242,051
         
Assessment Notice and Imposition of fine (AIIM) / Tax Enforcement  - Income tax and Social contribution - Disallowance of interest on prepayment arising from supply contracts of iron ore and port services     2,388,423     2,017,602
         
Assessment Notice and imposition of fine (AIIM) - Income tax and social contribution due to profits from foreign subsidiaries for years 2008, 2010, 2011, 2012, 2014, 2015 and 2016.     4,104,626     4,137,519
         
Assessment Notice and Imposition of fine (AIIM)  - IRPJ/CSLL - Disallowance of deductions of goodwill generated in the acquisition of Cimentos Mauá (1)     715,152     
         
ICMS - SEFAZ/RJ - Electricity Credits     950,469     867,521
         
Offset of taxes that were not approved by the Federal Revenue Service - IRPJ/CSLL, PIS/COFINS and IPI     2,138,608     1,660,888
         
ICMS - SEFAZ/RJ  - Disallowance of the ICMS credits - Transfer of iron ore     666,816     614,528
         
ICMS - Refers to the transfer of imported raw material at an amount lower than the price disclosed in the import documentation     357,006     326,361
         
Disallowance of the tax loss and negative basis of social contribution arising from the adjustments in the SAPLI     663,594     600,895
         
Assessment Notice and imposition of fine (AIIM)/ Action for annulment - IRRF- Capital Gain of CFM vendors located abroad     289,406     266,649
         
CFEM – difference of understanding between CSN and ANM on the calculation basis      1,143,275     1,079,951
         
ICMS - SEFAZ/RJ - Assessment Notice -  questions about sales for incentive area     1,255,251     1,142,386
         
Other tax lawsuits (federal, state, and municipal) (1)     5,579,232     3,877,976
         
Assessment Notice and imposition of fine (AIIM) -  Charge of IRRF- RFB  - Business Combinations of CSN Mineração held in 2015.     986,196     889,179
         
ICMS - SEFAZ/RJ - Disallowance of credits on acquisitions of Intermediate Products     623,748     562,307
         
Assessment Notice and imposition of fine (AIIM) - RFB -  Disallowance of credits PIS/COFINS of inputs and freight     1,238,018     1,116,228
         
Social security lawsuits     187,338     214,323
         
Action to discuss the balance of the construction contract – Tebas     560,638     507,719
         
Action related to power supply payment’s charge - Light     386,834     324,371
         
         
Action that discusses Negotiation of energy sales - COPEN - CEEE-G (1)     193,469     
         
Collection of defaulted amounts of contracts for the execution of the Presidente Médici Thermoelectric Power Plant - SACE - CEEE-G (1)     192,212     
         
Enforcement action applied by Brazilian antitrust authorities (CADE)     109,206   98,740
         
Civil Public Action - Districts / School / Nursery relocation-CdP Dam        14,876
         
Other civil lawsuits (1)     1,168,591     845,043
         
Labor and social security lawsuits (1)     1,726,517     1,536,967
         
Tax foreclosures – Fine – Volta Redonda IV     122,639     104,400
         
ACP landfill Márcia     306,389     306,389
         
Other environmental lawsuits (1)     539,410     424,143
    47,688,078   40,794,950
(1)After the acquisitions of CSN Cimentos Brasil (formerly LafargeHolcim (Brasil) S.A.), Companhia Estadual de Geração de Energia Elétrica (CEEE-G), Companhia Energética Chapecó and Metalgráfica Iguaçu S.A. these line items were impacted by the existing legal cases of each entity.