| Schedule of Income and Other Taxes Payable |
Income
and other taxes payable are comprised of the following:
| | |
December
31,
2025 | | |
December
31,
2024 | |
| Taxes payable in installments | |
| 25,548 | | |
| 44,426 | |
| PIS / COFINS tax payable | |
| 17,956 | | |
| 15,378 | |
| ICMS / VAT / GST tax payable | |
| 45,662 | | |
| 37,868 | |
| Withholding income taxes (1) | |
| 348,917 | | |
| 346,785 | |
| Others | |
| 122,603 | | |
| 75,932 | |
| Subtotal | |
| 560,686 | | |
| 520,389 | |
| Income taxes payable | |
| 288,030 | | |
| 233,027 | |
| Total | |
| 848,716 | | |
| 753,416 | |
| | |
| | | |
| | |
| Breakdown: | |
| | | |
| | |
| Current liabilities | |
| 440,989 | | |
| 346,761 | |
| Non-current liabilities | |
| 407,727 | | |
| 406,655 | |
| | |
| 848,716 | | |
| 753,416 | |
| (1) | During corporate restructuring of the indirect subsidiary JBS USA, the
Company analyzed and concluded there is withholding tax (WHT) uncertainty in the jurisdiction of Luxembourg. The Company periodically
reviews its tax positions where there are uncertainties regarding the applied tax treatment and, whenever necessary, adjusts the provision
in accordance with changes in the current regulatory and jurisprudential environment. For the years ended December 31, 2025 and 2024,
a tax provision in the amount of US$338,320 was recognized. |
|