basically IC is any tax received or paid by the coy (e.g. terminal tax and provisional tax, tax refund, rwt received and IC on dividend received/paid.). it is juz a memorandum account, you don't need to pay anything unless you have a debit balance.
If your coy never pay tax (e.g. in a loss position), you juz need to file NIL IR4J.
the IR4J, together with IR10 should be filed with IR4.作者: dj223 时间: 2012-6-20 12:44:48
ccxx 发表于 2012-6-20 12:36
basically IC is any tax received or paid by the coy (e.g. terminal tax and provisional tax, tax refu ...