Income Tax Payable

What is Income Tax Payable?

Income Tax Payable represents all the company’s taxes on income due to governments, accrued and payable, within the current period.

What does Income Tax Payable include?

  • Accrued income tax;
  • Income/corporation tax payable;
  • Current deferred taxes;
  • Withholding tax; and
  • Other taxes, if they cannot be separated.
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