# EDGAR Filing Document

**Accession Number:** 0001826168
**File Stem:** 0001292814-23-000365
**Filing Date:** 2023-2
**Character Count:** 12678
**Document Hash:** 0d5f4fbad7bfd7a2721fedcfcb1410b6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001292814-23-000365.hdr.sgml**: 20230210

**ACCESSION NUMBER**: 0001292814-23-000365

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20230331

**FILED AS OF DATE**: 20230210

**DATE AS OF CHANGE**: 20230209

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TIM S.A.
- **CENTRAL INDEX KEY:** 0001826168
- **STANDARD INDUSTRIAL CLASSIFICATION:** TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** D5
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-39570
- **FILM NUMBER:** 23607807

**BUSINESS ADDRESS:**
- **STREET 1:** JOAO CABRAL DE MELO NETO AVENUE
- **STREET 2:** 850 - NORTH TOWER - 12TH FLOOR
- **CITY:** RIO DE JANEIRO, RJ
- **STATE:** D5
- **ZIP:** 22775-057
- **BUSINESS PHONE:** (55) 21-4109-4167

**MAIL ADDRESS:**
- **STREET 1:** JOAO CABRAL DE MELO NETO AVENUE
- **STREET 2:** 850 - NORTH TOWER - 12TH FLOOR
- **CITY:** RIO DE JANEIRO, RJ
- **STATE:** D5
- **ZIP:** 22775-057

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION**<br> **WASHINGTON, D.C. 20549**

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**FORM 6-K**

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**REPORT OF FOREIGN PRIVATE ISSUER<br> PURSUANT TO RULE 13a-16 OR 15d-16<br> UNDER THE SECURITIES EXCHANGE ACT OF 1934**

**Date of Report: February 9, 2023**

**Commission File Number: 001-39570**

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**TIM S.A.**<br> **(Exact name of Registrant as specified in its Charter)**

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**João Cabral de Melo Neto Avenue, 850 – North Tower – 12<sup>th</sup> floor<br> 22775-057 Rio de Janeiro, RJ, Brazil**<br> **(Address of principal executive office)**

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Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F ☒ Form 40-F ☐

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1).

Yes ☐ No ☒

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7).

Yes ☐ No ☒

![](timb202302096k1_001.jpg)

**TIM S.A.**

**Publicly Held Company**

**CNPJ/ME 02.421.421/0001-11**

**NIRE 333.0032463-1**

**MINUTES OF THE FISCAL COUNCIL'S MEETING**

**HELD ON FEBRUARY 9<sup>th</sup>, 2023**

**<u>DATE, TIME AND PLACE:</u>** February 9<sup>th</sup>, 2023, at 11.00 a.m., by videoconference.

**<u>PRESENCE</u>:** Messrs. Walmir Urbano Kesseli, Anna Maria Cerentini Gouvêa Guimarães e Elias de Matos Brito, regular members of the Company's Fiscal Council ("CF") attended the meeting. Mrs. Fabiane Reschke, Secretary, also attended the meeting. It is also registered the presence of Mr. Nicandro Durante, Chairman of the Company's Board of Directors.

**<u>AGENDA</u>**: **(1)** Presentation on the Tax, Regulatory, Civel and Labour contingencies; **(2)** Evaluation on the Management's Report and the Financial Statements of the Company, related to the fiscal year ended on December 31<sup>st</sup>, 2022; **(3)** Evaluation on the Management's Proposal for the allocation of the results related to the fiscal year of 2022 and distribution of dividends by the Company; and **(4)** Presentation of Ernst & Young Auditores Independentes S/S ("EY") on the Financial Statements related to the fiscal year ended on December 31<sup>st</sup>, 2022.

**<u>CLARIFICATIONS AND RESOLUTIONS</u>**: Initially, it is noted that the meeting was held jointly with the Statutory Audit Committee ("CAE") of the Company, during discussions on the items on the Agenda. Upon the review of the material presented and filed at the Company's head office, and based on the information provided and discussions of the subjects included on the Agenda, the CF members registered their considerations and discussions as follows:

**(1) Presentation on the Tax, Regulatory, Civel and Labour contingencies**.

Initially, it is registered the presence of Messrs. Alberto Mario Griselli, *Diretor Presidente, Diretor Financeiro e Diretor de Relações com Investidores* (Chief Executive Officer, Chief Financial Officer and Investor Relations Officer), and Manoela Suassuna, representative of the Accounting, Consolidation & Reporting area.

![](timb202302096k1_001.jpg)

**CONT. OF MINUTES OF THE FISCAL COUNCIL'S MEETING OF TIM S.A.**

**February 9<sup>th</sup>, 2023**

Messrs. Gustavo Baptista Alves, Ronaldo Estevão, Mario Girasole, Frederico De Melo Lima Isaac, Fabiane Reschke, Sylvia Figueiredo and Betina Calenda presented, respectively, the data referring to the Company's tax, regulatory, civil and labour contingencies.

After the clarifications, the CF members thanked the information provided.

**(2) Evaluation on the Management's Report and the Financial Statements of the Company, related to the fiscal year ended on December 31<sup>st</sup>, 2022.**

Messrs. Alberto Mario Griselli, *Diretor Presidente, Diretor Financeiro e Diretor de Relações com Investidores* (Chief Executive Officer, Chief Financial Officer and Investor Relations Officer), and Manoela Suassuna, representative of the Accounting, Consolidation & Reporting area, presented the information about the Company's Financial Statements for the fiscal year ended on December 31<sup>st</sup>, 2022, duly audited by Ernst & Young Auditores Independentes S/S ("EY").

After such presentation and the clarifications provided, the CF, unanimously, opined favorably on the approval of the Company's individual and consolidated Financial Statements for the fiscal year ended on December 31<sup>st</sup>, 2022, which will be submitted to the Company's Annual Shareholders' Meeting.

**(3) Evaluation on the Management's proposal for the allocation of the results related to the fiscal year of 2022 and distribution of dividends by the Company.** 

The Company's Fiscal Council, in the exercise of their legal and statutory attributions, having examined the management's proposal ("Proposal") for allocation of the results related to the fiscal year ended on December 31<sup>st</sup>, 2022, unanimously, is of the opinion that the Proposal is in conditions to be submitted for resolution by the Company's Annual Shareholders' Meeting.

![](timb202302096k1_001.jpg)<br>**CONT. OF MINUTES OF THE FISCAL COUNCIL'S MEETING OF TIM S.A.**<br>**February 9<sup>th</sup>, 2023**<br>

Regarding the Management Proposal for the distribution of dividends, it was informed that the net income for the fiscal year 2022 was the amount of **R$1,670,755,074.45 (one billion, six hundred and seventy million, seven hundred and fifty-five thousand, seventy-four reais and forty-five cents)** as provided for in the Bylaws, and as mandatory minimum dividends a percentage of 25% (twenty-five percent) of the adjusted net income for the fiscal year 2022 will be distributed, representing the gross amount of **R$357,353,314.09 (three hundred and fifty-seven million, three hundred and fifty-three thousand, three hundred and fourteen reais and nine cents)**. The total interest on shareholders' equity and dividends approved during the year of 2022 was the amount of **R$1,400,000,000.00 (one billion and four hundred million reais)**, as follows: (i) the amount of **R$357,353,314.09 (three hundred and fifty-seven million, three hundred and fifty-three thousand, three hundred and fourteen reais and nine cents)** approved and paid, as interest on shareholders' equity, is imputed to the amount of the mandatory minimum dividend; and (ii) the remaining amount of **R$1,042,646,687.91 (one billion, forty-two million, six hundred and forty-six thousand, six hundred and eighty-seven reais and ninety-one cents)** was distributed as interest on shareholders' equity in the form of dividends in addition to the mandatory minimum dividend provided for in the Company's Bylaws.

Additionally, supplementary dividends will be proposed for the year 2022, in the amount of **R$600,000,000.00 (six hundred million reais)**, to be approved at the Company's Annual Shareholders' Meeting.

After providing the requested clarifications, the CF unanimously opined favorably on the approval of the referred proposal, to be submitted to the Company's Annual Shareholders' Meeting.

**(4) Presentation of Ernst & Young Auditores Independentes S/S ("EY") on the Financial Statements related to the fiscal year ended on December 31<sup>st</sup>, 2022.**

Initially, it is registered the presence of Messrs. Alberto Mario Griselli, *Diretor Presidente, Diretor Financeiro e Diretor de Relações com Investidores* (Chief Executive Officer, Chief Financial Officer and Investor Relations Officer), and Manoela Suassuna, representative of the Accounting, Consolidation & Reporting area.

![](timb202302096k1_001.jpg)<br>**CONT. OF MINUTES OF THE FISCAL COUNCIL'S MEETING OF TIM S.A.**<br>**February 9<sup>th</sup>, 2023**<br>

Messrs. Fernando Magalhães and Giuseppe Grimaldi, representatives of EY, presented the summary of the audit work on the Financial Statements for the fiscal year ended on December 31<sup>st</sup>, 2022 and highlighted, as relevant points, that: (i) the scope of the financial statements audit work covered the Company's individual and consolidated statements, including the quarterly reviews; (ii) the verification of internal controls and communication on significant deficiencies was performed; (iii) no record of fraud or illegal acts was found; and (iv) the annual audit report was prepared already in the new format approved by the regulations.

As informed, the representation letter will be delivered to the Company.

After the clarifications, the CF members thanked the information provided.

**<u>CLOSING:</u>** With no further issues to discuss, the meeting was adjourned, and these minutes drafted as summary, read, approved, and signed by all attendees CF Members.

I herein certify that these minutes are the faithful copy of the original version duly recorded in the respective corporate book.

Rio de Janeiro (RJ), February 9<sup>th</sup>, 2023

**FABIANE RESCHKE**

**Secretary**

![](timb202302096k1_001.jpg)<br>**CONT. OF MINUTES OF THE FISCAL COUNCIL'S MEETING OF TIM S.A.**<br>**February 9<sup>th</sup>, 2023**<br>

**TIM S.A.**

**Publicly-Held Company**

**CNPJ/ME 02.421.421/0001-11**

**NIRE 333.0032463-1**

**FISCAL COUNCIL'S OPINION**

The Fiscal Council, in compliance with legal and statutory provisions, examined the Management's Report and the individual and consolidated Financial Statements of TIM S.A. ("Company"), dated as of December 31<sup>st</sup>, 2022.

Our examinations were conducted in accordance with the legal provisions and included the: (i) analysis of the financial statements prepared periodically by the Company; (ii) the Management's Proposal for the allocation of results related to the year of 2022 and the distribution of dividends by the Company; (iii) monitoring of the work done by independent and internal auditors; and (iv) questions about relevant actions and transactions made by the Management.

Based on our examinations, the information provided and the clarifications received and, also, considering the Company's Independent Auditors' Report, Ernst & Young Auditores Independentes S/S ("EY"), unqualified, issued on February 9<sup>th</sup>, 2023, the Fiscal Council, unanimously, is of the opinion that: (i) the Management's Report and the Financial Statements above mentioned, adequately reflect the information contained in them; and (ii) the Management's Proposal for the allocation of results related to the year of 2022 and the distribution of dividends by the Company, are all in conditions to be submitted to the Annual General Shareholders Meeting.

Rio de Janeiro, February 9<sup>th</sup>, 2023.

![](timb202302096k1_001.jpg)<br>**CONT. OF MINUTES OF THE FISCAL COUNCIL'S MEETING OF TIM S.A.**<br>**February 9<sup>th</sup>, 2023**<br>

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| | |
|:---|:---|
| &nbsp;&nbsp; <br> **WALMIR KESSELI**<br> Chairman of the Fiscal Council | &nbsp;&nbsp; <br> **Anna Maria Cerentini Gouvêa Guimarães**<br> Member of the Fiscal Council |
| &nbsp;&nbsp; <br>**ELIAS DE MATOS BRITO**<br> Member of the Fiscal Council | &nbsp;&nbsp; <br>**ELIAS DE MATOS BRITO**<br> Member of the Fiscal Council |

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**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

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| | | |
|:---|:---|:---|
|  | TIM S.A. | TIM S.A. |
| Date: February 9, 2023 | By: | /s/ Alberto Mario Griselli |
|  |  | Alberto Mario Griselli |
|  |  | Chief Executive Officer, Chief Financial Officer and Investor Relations Officer |

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