| Schedule of taxes, fees and contributions to be recovered |
| Schedule of taxes, fees and contributions to be recovered |
|
|
|
| |
2025 |
|
2024 |
| |
|
|
|
| Recoverable taxes, fees and contributions |
2,050,592 |
|
1,853,456 |
| |
|
|
|
| ICMS(i) |
1,255,059 |
|
1,235,119 |
| PIS/COFINS(ii) |
556,036 |
|
330,019 |
| IRRF (Withholding income tax) on interest earning bank deposits |
30,019 |
|
93,008 |
| Recoverable ISS (iii) |
109,314 |
|
109,314 |
| Other |
100,164 |
|
85,996 |
| |
|
|
|
| Current portion |
(1,138,888) |
|
(946,103) |
| Non-current portion |
911,704 |
|
907,353 |
| (i) | The amounts of recoverable ICMS (state VAT) are mainly comprised by: |
| |
(a) |
credits on the acquisition of property, plant and equipment directly related to the provision of telecommunication services (credits
divided over 48 months). |
| |
(b) |
ICMS amounts paid under the tax substitution regime from goods acquired for resale, mainly mobile handsets, chips, tablets and modems
sold by TIM. |
| (ii) | The current balance is mostly composed of credits arising from the non-cumulative
taxation regime. |
| (iii) | The recoverable ISS comes from overpayment. The Company has submitted an
administrative refund, in accordance with current legislation. |
|