![]()
8. Taxation (cont’d.)
Reconciliations of income tax expense/rate applicable to profit before tax at the statutory income tax rate to income tax expense/
rate at the effective income tax rate of the Group and of the Company are as follows:
2013
2012
%
RM’000
% RM’000
Group
Profit before tax
2,140,161
1,590,949
Taxation at Malaysian statutory tax rate
25.0 535,040
25.0 397,737
Effect of expenses not deductible
1.1
23,227
1.3
20,552
Utilisation of tax incentives
(4.1) (87,500)
(2.8) (45,136)
Underaccrual of deferred tax in prior years
0.5
10,272
2.2
35,737
Overaccrual of income tax expense in prior years
(2.2) (46,756)
(1.5) (23,656)
Effective tax rate/income tax for the year
20.3 434,283
24.2 385,234
Company
Profit before tax
1,262,966
1,890,035
Taxation at Malaysian statutory tax rate
25.0 315,742
25.0 472,509
Effect of expenses not deductible
–
–
0.0
70
Income not subjected to tax
(25.0) (315,641)
(25.0) (472,500)
Overaccrual of income tax expense in prior years
(0.0)
(18)
–
–
Effective tax rate/income tax for the year
0.0
83
0.0
79
NOTES TO THE FINANCIAL STATEMENTS
31 December 2013
DiGi.COM BERHAD (425190-X)
ANNUAL REPORT 2013
<<
>>
105
