CERTYNEX IFRS ACADEMY

At the end of 20X5, Antrevel still owes 180,000 of current tax for 20X5. In addition, the final 20X4 return, filed in 20X5, shows additional tax of 10,000 not yet paid. What current tax liability does it present at the end of 20X5?

180,000: the 20X4 additional tax does not relate to the year.

170,000, the 20X4 additional tax being deducted.

190,000.

180,000, the 20X4 additional tax being presented as a provision for tax risk.