Penny-wenny

Man it's so easy If U understand the following concept:
We have 2 reports:
one for the tax authority.
another the financial report.
When U report the revenue in the tax report before your book(Financial), DTA created.
When U report the revenue in your book(Financial) before in the tax report, DTL created.
When U report the exp in the tax report before your book(Financial), DTL will be created.
When U report the exp in your book(Financial) before in the tax report, DTA created.

Just practice until U master it.

I think the pro in the change in the tax rate and it's related effect in the next year.


Good luck for all of us on June.