Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000664
Chunk: 41

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 41
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 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.

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 the tax base of an asset or liability and its carrying amount. They are measured at the tax rates that
are provided for in the specific legislation to apply to the period when the asset is realized or the liability is settled.

Deferred tax assets and liabilities are recognized
for all deductible temporary differences and carryforward of unused tax losses or credits to the extent that it is probable that taxable
profit will be available against which those deductible temporary differences can be utilized. When there are insufficient taxable temporary
differences relating to the same taxation authority and the same taxable entity, a deferred tax is recognized to the extent that it is
probable that the entity will have sufficient taxable profit in future periods, based on projections approved by management and supported
by the Company’s Strategic Plan.

Deferred tax assets and liabilities are offset
when they relate to income taxes levied on the same taxable entity, when a legally enforceable right to set off current tax assets and
current tax liabilities exists and when the deferred tax assets and deferred tax liabilities relate to taxes levied by the same tax authority
on the same taxable entity.

| 39 |

| INDEX |

| 17.2. | Other taxes |

|                                                                                                                                                                                                                            |            | Current assets |            | Non-current assets |            | Current liabilities |            | Non-current liabilities (1) |
|                                                                                                                                                                                                                            | 12.31.2024 |     12.31.2023 | 12.31.2024 |         12.31.2023 | 12.31.2024 |          12.31.2023 | 12.31.2024 |                  12.31.2023 |
| Taxes in Brazil                                                                                                                                                                                                            |            |                |            |                    |            |                     |            |                             |
| Current / Non-current ICMS (VAT)                                                                                                                                                                                           |        461 |            592 |        599 |                607 |        916 |               1,