@extends(!$download ? 'layouts.app' : 'layouts.app_with_out_nav',['dashBoardTitle'=>'ARTICLE 20']) @section('script') @endsection @section('buttons') @if(!$download)
@endif @endsection @section('content')| {{strtoUpper($trialBalanceDetails->companyRelationShip->taxpayer)}} | T.R.NO : {{($trialBalanceDetails->companyRelationShip->tax_registration_number)}} | Tax Period: {{date('d-M-Y',strtotime(@$trialBalanceDetails->from))}} to {{date('d-M-Y',strtotime(@$trialBalanceDetails->to))}} | |||
| Fair value accounting and capital asset adjustments comparison | |||
| Option 1 : (Realisation basis for assets & liabilities held on capital & revenue account) | Income | Tax | |
| Net accounting profit/(loss) before tax | |||
| Add / (Less) : Adjustments | |||
| Add : Unrealised losses on revenue items | {{$unrealiseLossesOp1}} | ||
| Less : Unrealised gains on capital items | {{$unrealiseLossesOp1}} | ||
| Taxable Income after adjustments | |||
| Less : Tax losses relief | |||
| Final Taxable Income | |||
| Less : Exemption threshold | |||
| Balance Taxable Income | |||
| Corporate Tax payable under Option 1 | |||
| Option 2 : (Realisation basis for assets & liabilities held on capital account only) | |||
| Add / (Less) : Adjustments | |||
| Add : Unrealised losses on revenue items | {{$unrealiseLossesOp1}} | ||
| Add : Unrealised losses | |||
| Less : Unrealised gains on capital items | {{$unrealiseLossesOp1}} | ||
| Less : Unrealised gains on capital items | |||
| Taxable Income after adjustments | |||
| Less : Tax losses relief | |||
| Final Taxable Income | |||
| Less : Exemption threshold | |||
| Balance Taxable Income | |||
| Corporate Tax payable under Option 2 | |||
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