Page 156 - ACC One Report 2567-En

ADVANCED CONNECTION CORPORATION PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2024
Corporate income tax payable
Movements of corporate income tax payable during the year ended December 31, 2024 and 2023 are as follows:
Balance as at January 1,
Corporate Income Tax Expense (Income) for the Year Paying corporate income tax in the middle of
the year / paid during the year
Corporate income tax is withholding with exercising
rights
Balance as at December 31,
2024 2,834
2,298 (3,318)
(45) 1,769
2023 1,015
2,414 (587)
(8) 2,834
2024 682
- - -
682
2023 682
- - -
682
The reconciliation between accounting profit and income tax expenses is as follows:
Profit (loss) before tax
Tax rate
Accounting profit before income tax multiplied by tax rate Tax implications for:
Non – deductible expenses
Non – taxable income/additional deductible expenses
Impact of elimination entries in the preparation of consolidated financial statements
Deferred Income Tax Expense (Income) from Temporary Differences and
2024 (88,800) 20% (17,760)
10,729 (2,632)
6,083
2023 (79,350) 20% (15,870)
17,640 (1,751)
(10,939)
- 13,334 18,284 2,414
Reversals of Temporary Differences (1,705) Unrecognized tax losses as deferred tax assets 5,878 Total 18,353 Income tax expenses reported in the income statement 593
156
Annual Report 2024 (Form 56-1 One Report)
Advanced Connection Corporation Public Company Limited
Consolidated
(Unit : Thousand Baht) Seperate
(Unit : Thousand Baht) Consolidated
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