Company: SUZ
Filing Date: 2025-05-08
Form Type: 6-K
Source: 0001628280-25-023906
Chunk: 20

Company: Suzano S.A.
Filing Date: 2025-05-08
Form: 6-K
Chunk 20
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23,431 |
| Deferred                                                                              |     |   -947,237 |     |    216,209 |
|                                                                                       |     |   -956,795 |     |    192,778 |
| Income and social contribution benefits (expenses) on the period                      |     | -3,607,070 |     |    707,854 |

(1) The difference in the taxation of subsidiaries is substantially due to the differences between the nominal tax rates in Brazil and those of subsidiaries located abroad.

| 33 |

12.3 Tax incentives

The Company benefits from a tax incentive for partial reduction of the income tax obtained from operations carried out in areas under the jurisdiction of the Northeast Development Superintendence (“SUDENE”) and the Superintendence of Amazon Development (“SUDAM”). The IRPJ reduction incentive is calculated based on the activity profits (exploitation profits) and considers the allocation of the operating profit based on the incentive production levels for each product.

| Area/Regions                                     |     | Company  |     | Maturity |
| Northeast Development Superintendence (“SUDENE”) |     |          |     |          |
| Aracruz (ES)                                     |     | Portocel |     |     2030 |
| Aracruz (ES)                                     |     | Suzano   |     |     2031 |
| Imperatriz (MA)                                  |     | Suzano   |     |     2032 |
| Mucuri (BA)                                      |     | Suzano   |     |     2032 |
| São Luís (MA)                                    |     | Itacel   |     |     2033 |
| Eunápolis (BA)                                   |     | Veracel  |     |     2033 |
| Superintendence of Amazon Development (“SUDAM”)  |     |          |     |          |
| Belém (PA)                                       |     | Suzano   |     |     2025 |

12.4 OECD PILLAR TWO MODEL RULES

In December 2021, the Organisation for Economic Co-operation and Development (“OECD”) announced the guidelines for the Pillar Two model, aiming for a reform in international corporate taxation to ensure that multinational economic groups, covered by such regulations, contribute an effective minimum tax at a rate of 15% on profits. Each country's effective profit tax rate, as calculated by this model, is called the GloBE