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Summary IAS 12 - Income Taxes

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Current & Deffered Tax Notes

Institution
University Of The Witwatersrand (wits)
Course
Financial Accounting 2

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IAS 12: TAX




T N
.

, NORMAL TAX {CURRENT TAX}
Depreciation


Gross profit before tax
Less Exempt Income
= Income as defined Donations
Dividend Income Less Deductions
= Taxable Income




27%
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Institution
University of the Witwatersrand (wits)
Course
Financial Accounting 2
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