provisiontaxdeductible

2013年11月22日 — A provision made in accounts is the recognition of a liability, the timing or amount of which is uncertain. Provisions are distinguished ...

2022年10月28日 — Generally, a provision for accrued expenses is not tax deductible unless it can be substantiated that the expenses have been incurred as at year ...

2023年12月29日 — The HKIRD may consider a foreign tax that is not calculated by reference to profits as deductible under the general deduction provision.

2006年5月4日 — the expenditure in respect of which the provision or accrual is made would be an allowable deduction in computing profits for tax purposes and ...

Generally the provisions and reserves recorded in business financial statements are not tax deductible until the expenses are actually incurred. An expense ...

2024年2月2日 — Detailed description of deductions for corporate income tax purposes in Taiwan.

2023年4月17日 — Provisions are only allowable for tax purposes where certain conditions are met; otherwise, there would be a danger that a deduction could ...

2023年10月31日 — If your company has opted for pre-FRS 39 tax treatment, only specific provision for doubtful debts is deductible for tax purposes. General ...

2022年10月28日 — A provision is a future expense or loss that is not yet effective at the end of the fiscal year. It will nevertheless be deductible from the ...

2023年2月1日 — Tax provision is the estimated amount of income tax that a company is legally expected to pay the current year.