01.10.2018
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Corporate tax return: mistakes in reporting general provisions (2/40/18)

Tax CIT
General provisions are among the items that are covered by new reporting procedures according to the new Corporate Income Tax (CIT) Act, with transition rules in place for writing off provisions appearing on the balance sheet as at 31 December 2017. This article explores a few mistakes in reporting general provisions on the CIT return, pointed out by the State Revenue Service (SRS) and detected by PwC.

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