CERTYNEX IFRS ACADEMY

Based on the analysis of the legislation provided by Ombrelys's tax specialists (case data), which levies fall under IAS 12?

An 'exceptional solidarity contribution' computed on the taxable profit for the year.

A 'flat minimum tax' set by revenue bands, payable even when a loss is made.

The withholding tax payable by an associate on the dividend paid to Ombrelys.

Customs duties paid on the import of raw materials.

A 'tax on profits' which, under the legislation, is actually computed on the floor area of the stores.