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Hello bloggers ... we discussed in the previous post dividend distribution, and now that July is already nearing its end, and with it the taxes quarterly, annual accounts and corporation tax, we will discuss how to account for income tax.
We will find several cases, we try when the tax is positive. 1 .-

positive tax rebate payments in installments:
In which case the seat would be:
6300. Current tax (for the amount of tax payable)
to
473. Tax withholdings and prepayments (for payments already made to the Treasury)
4752. Treasury, corporation tax creditor (the difference between the tax and payments made)

2 .- no positive tax payments on account:
6300. Current tax for 4752. Treasury, corporation tax creditor.
(both should like to have, the amount of tax payable)

will leave for the next entry cases of prior years' losses and losses in the current year as Circle Gazelle hope it's not your case .
hope have been helpful to those for July is one month time-consuming, and you are already enjoying the well deserved summer vacation ... keep it up, we will continue working so that when you reincorporéis to work, you can resolve your doubts smaller accounting through Gazelle Circle Blog.