Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000670
Chunk: 55

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 55
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 income taxes |

As of December 31, 2024, the company has uncertain
tax treatments provisioned in the statement of financial position, totaling R$4,748 (R$1,598 in 2023), mainly related to the deduction
of amounts paid in the calculation basis of Corporate Income Tax and Social Contribution in the country, as well as the incidence of Corporate
Income Tax on transactions abroad, related to legal and administrative proceedings. Additionally, the company has uncertain tax treatments
not provisioned in the statement of financial position, in Brazil and abroad, of taxes on income, in the amount of R$33,408 (R$33,802
in 2023), related to legal and administrative proceedings, as detailed in note 19.3.

The company also has other positions that may be
considered uncertain tax treatments for taxes on income, in the amount of R$26,468 (R$19,668 in 2023), given the possibility of divergent
interpretation by the tax authority. These uncertain tax treatments are supported by technical assessments and a tax risk assessment methodology,
therefore, the company understands that such positions will be accepted by the tax authorities, as understood by the authorities that
decide whether tax treatments are acceptable according to tax legislation, including judicial courts.

Therefore, on December 31, 2024, uncertain tax positions,
in Brazil and abroad, amount to R$64,624 (R$55,068 in 2023), for which Petrobras will continue to defend its position.

Accounting policy for income taxes

The Company calculates income taxes in accordance with current
legislation and applying the rates in effect at the end of reporting period. Income taxes expense for the period are recognized in the
statement of income of the period, except when the tax arises from a transaction or event which is recognized directly in equity.

| a) | Current income taxes |

Current income taxes are offset when they relate to income
taxes levied on the same taxable entity and by the same tax authority, when there is a legal right and the entity has the intention to
set off current tax assets and current tax liabilities, simultaneously.

| 42 |

| NOTES TO THE FINANCIAL STATEMENTSPETROBRAS(In millions of reais, unless otherwise indicated) |

Uncertain tax treatments are periodically assessed, considering
the probability of acceptance by the tax authority.

| b) | Deferred income taxes |

Deferred income taxes are generally recognized on temporary
differences between