v3.25.4
JUDICIAL DEPOSITS AND GARNISHMENTS
12 Months Ended
Dec. 31, 2025
JUDICIAL DEPOSITS AND GARNISHMENTS  
JUDICIAL DEPOSITS AND GARNISHMENTS
10. JUDICIAL DEPOSITS AND GARNISHMENTS
Judicial deposits are made, and restrictions placed on bank accounts to ensure the continuity of legal processes through the courts or to suspend the enforceability of a tax notice.
Judicial deposits are recorded at historical cost-plus legal indexation/interest accruals.
12.31.202512.31.2024
Judicial deposits
Tax1,703,327 1,697,070 
Civil929,909 891,872 
Regulatory267,596 325,810 
Labor43,683 67,859 
Total2,944,515 2,982,611 
Garnishments19,803 21,112 
Total2,964,318 3,003,723 
Current107,565 150,993 
Non-current 2,856,753 2,852,730 
The table below presents the classified balances on December 31, 2025 and 2024 of the tax judicial deposits (classified by tax).
Tax12.31.202512.31.2024
Universal Telecommunication Services Fund (FUST)(1)
656,567 622,820 
State Value-Added Tax (ICMS)(2)
411,581 432,253 
Social Contribution Tax for Intervention in the Economic Order (CIDE)(3)
355,555 338,694 
Corporate Income Tax (IRPJ) and Social Contribution Tax (CSLL)65,358 61,935 
Telecommunications Inspection Fund (FISTEL)58,912 55,801 
Contribution tax on gross revenue for Social Integration Program (PIS) and for Social Security Financing (COFINS)30,225 29,425 
Withholding Income Tax (IRRF)6,720 45,360 
Social Security, work accident insurance (SAT) and funds to third parties (INSS)29,537 27,503 
Other taxes, charges and contributions88,872 83,279 
Total1,703,327 1,697,070 
.
(1)The Company and/or its subsidiaries filed an injunction in order to represent its right not to include expenses with interconnection and industrial use of dedicated line in the FUST tax base, according to Abridgment No. 7, of December 15, 2005, as it does not comply with the provisions contained in the sole paragraph of article 6 of Law No. 9998/00. The amounts related to these expenses are deposited.
(2)The Company is party to legal proceedings related to: (i) ICMS on operations with payment based on estimates; (ii) ICMS FECP; (iii) right to ICMS credit on the acquisition of property and equipment and electricity; (iv) ICMS on amounts given as discounts and (v) consignment in payment of ICMS amounts referring to part of pay TV operations.
(3)The Company is party to legal proceedings for the exemption of CIDE levied on offshore remittances of funds arising from agreements for the transfer of technology, brand and software licensing etc.