Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000670
Chunk: 50

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 50
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3,284 |                   1,446 |
| Taxes abroad (1)                       |         35 |             92 |      4,044 |               1,224 |          − |                       − |
| Total                                  |      2,545 |          1,055 |      8,671 |               6,295 |      3,284 |                   1,446 |

(1) The liability includes uncertain tax treatments, see note
17.1.1 – Uncertainty of treatment of taxes on income.

Income taxes are calculated based on the rate of 15%, plus
an additional Corporate Income Tax of 10% on taxable income for income tax and 9% on taxable income for social contribution on net income,
considering the offset of tax losses and social contribution negative basis, limited to 30% of taxable income for the year. As from the
calendar year of 2015, pursuant to the publication of Law No. 12,973/2014, income earned abroad by a direct or indirect subsidiary or
affiliate, adjusted by dividends and results of equity-accounted investments, multiplied by the tax rate on net income in Brazil, comprise
expenses with income tax and social contribution on net income.

Taxes on income in current assets are tax credits resulting
from the Corporate Income Tax and Social Contribution calculation process, in addition to the respective negative balances calculated,
mainly for the calendar years 2017 to 2019 and 2021. Current liabilities are the portion payable for the calculation of the current Corporate
Income Tax and Social Contribution.

The balance of the federal tax settlement programs basically
consists of the Corporate Income Tax and Social Contribution tax assessment notice inserted in the Special Tax Regularization Program
(PERT) in 2017, on the full deductibility of the obligations assumed by the company in 2008 in the Terms of Financial Commitments, entered
into with Petros and entities representing employees. The payment term is 145 monthly and successive installments, updated by the Selic
interest rate, as of January 2018.

The balance of current assets increased mainly due to the
creation of Corporate Income Tax and Social Contribution tax credits for the years 2019, 2021, 2022 and 2023, the entry of Withholding
Income Tax credits on financial investments, in addition to the Selic update of Corporate Income Tax and Social Contribution tax credits.
These effects were partially offset by the use of Withholding Income Tax credits