Tax pay 入賬一問, auditor可以幫忙嗎, Tks!

雖然我唔知你既auditor點解做provision for tax既時候要dr. retained profit，因為正常係應該dr. 個一年度既tax expense的，不過我相信佢咁做一定有原因，所以你都係唔好搞佢條adj。

到你交稅既時候應該用你提及既method 2：
dr. provision for tax $910,000
cr. bank $910,000

provision for tax係debit balance都冇問題的，因為你俾ird俾多左既provisional tax係你既asset，所以應該係debit balance。

auditor幫你計tax expense既時候，佢只會同你provide個一個年度既tax expense，係唔會將provisional tax亦放埋係個個年度，that's why等到你收到稅表要交埋provisional tax之後，你盤數既provision for tax會變成debit balance。

如果你既auditor都係你公司既tax representative，你可以打電話問下佢地點解會出現呢個情況，如果係稅局出錯就可以做withhold；但亦唔一定係稅局出錯，因為既然你既auditor做adj係dr. retained profit，可能係之前發生左d事而以前計少左稅，今年要計返岩。

等到auditor做1/7/06 - 30/6/07既audit時，佢地自然識得入，唔需要同佢地擔心~

1)
Dr. Prov. for tax payable $160,000 (For Final 2005/06)
Dr. Prov. for tax payable $750,000 (For Prov. 2006/07)
Cr. Bank $910,000
Being the tax paid for 2005/06 & 2006/07 profit tax computation on 21/4/2007(tax paid data).

1. You should talk with your auditor why IRD charge you the provisional tax for 06/07 is $750,000. If it is not audited, you can ask the auditor to write a letter for your company to withheld the provisional tax 06/07.

Entry is :

DR Provision for tax payable $400,000
DR Profit tax paid $350,000
DR profit tax paid $160,000
CR Bank $910,000