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External Reporting

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Submitted By Arnout1
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Latente belastingen - basisbeginselen
IAS 12

Latente belastingen – uw eigen situatie

Wie van u heeft latente belastingen (een latente belastingvordering, dan wel een latente belastingverplichting) in de jaarrekening staan?
 zo ja, waarom?  zo nee, waarom niet? Is uw jaarrekening fiscaal gedreven?

Als u nu latenties heeft, dus onder Dutch GAAP, heeft u dat dan ook als u IFRS gaat toepassen?

IFRS

Page 2 28-6-2008

Basis concept – de formule is niet moeilijk! De berekening van latente belastingvorderingen / verplichtingen:
Boekwaarde van een actief / verplichting Fiscale waardering Tijdelijk verschil @ Toepasbaar fiscaal tarief Latentie A (B) A-B X% Y

IFRS

Page 3 28-6-2008

Een voorbeeld

Uw onderneming ontvangt op 1 januari 2008 een bedrag van 100 aan rente, die betrekking heeft op 2007. Fiscaal wordt rente belast op het moment van ontvangen (dus in 2008). Leidt dit tot een belastinglatentie? Wat gebeurt er met de rente in de jaarrekening 2007? Wat is de boekwaarde ervan op 31/12/2007? En wat gebeurt er fiscaal met de rente?
IFRS Page 4 28-6-2008

Een voorbeeld (vervolg)

In de jaarrekening 2007 wordt de volgende boeking gemaakt: Te vorderen rente 100 100 Aan rentebaten (in de winst-en-verliesrekening)

De rente wordt fiscaal pas in 2008 verantwoord, dus fiscaal bestaat de vordering per 31/12/07 niet. De fiscale boeking van de rente in 2008 is: Bank Aan rentebaten
IFRS

100 100
Page 5 28-6-2008

Een voorbeeld (vervolg)

De boekwaarde in de jaarrekening = 100 De fiscale boekwaarde = 0 In de formule Boekwaarde Tax base Tijdelijk verschil Vpb tarief 25% Latentie
IFRS

100 (A) 0 (B) 100 (A ./. B) 25 Is dit een actieve of passieve latentie?

Page 6 28-6-2008

Een voorbeeld (vervolg)

De winst in de jaarrekening is 100 hoger dan de fiscale winst. Over een deel van de winst wordt dan géén belastinglast berekend. Maar over 2008 is dat net andersom, er moet dan belasting worden betaald over een bate die in 2007 (althans in de jaarrekening) al is verantwoord. Dat betekent dat de post ‘belastingen’ in de winst-enverliesrekening in 2007 te laag is, en in 2008 te hoog. Hoe ziet dat er dan uit?
IFRS Page 7 28-6-2008

Een voorbeeld (vervolg)
Stel: de winst vóór belastingen van de onderneming is 1.000 (jaarrekening). Fiscaal is de winst 1.000 ./. 100 = 900 (want de rente wordt pas in 2008 in aanmerking genomen). De verschuldigde Vpb over 2007 (25%) bedraagt 225. De effectieve belastingdruk is daarmee 225 gedeeld door ‘commerciële’ winst van 1.000 is 22,5%. Maar dat is niet de bedoeling! We willen de belastingdruk egaliseren, omdat we de baten en de lasten willen toerekenen aan de juiste periode. Als we niets doen is de financiële situatie over 2007 te rooskleurig voorgesteld, de volledige bate van 100 is verantwoord, maar niet de verschuldigde belasting daarover.
IFRS Page 8 28-6-2008

Een voorbeeld (vervolg)

Oplossing: in 2007 een latente belastingverplichting vormen. Journaalpost Belastingen (in de wvr) 25 a/ belastinglatentie (balans)

(druk wordt dan 250/1000 = 25%)

25

De belastingdruk in de jaarrekening wordt daarmee 225 (verschuldigde Vpb) + 25 (latentie) = 250. Dat is een belastingdruk van 25% - en dat is gelijk aan het nominale Vpb tarief.

IFRS

Page 9 28-6-2008

Een voorbeeld (vervolg)

Want de fiscale winst is 100 hoger Boekjaar 2008 1.000 (stel) 275 - 25 250* 750

Winst voor belasting Te betalen Vpb Latentie Belastinglast Netto winst

Boekjaar 2007 1.000 225 25 250* 750

* in beide gevallen is de belastingdruk 25%
IFRS Page 10 28-6-2008

Welke verschillen zijn er dan die tot een latentie kunnen leiden?

Herwaardering materiële vaste activa Beleggingspanden waarderen op reële waarde Voorziening toegezegde pensioen, die fiscaal niet bestaat Fiscale waardering voorraden tegen een stelsel dat onder IFRS niet wordt erkend (bijvoorbeeld IJzeren Voorraad of LIFO) Fiscaal niet aftrekbare bedragen Toepassing fiscale faciliteiten zoals willekeurige afschrijving die onder IFRS niet toelaatbaar zijn Dit is allemaal afhankelijk van het fiscale regime waar uw onderneming aan is onderworpen.
IFRS Page 11 28-6-2008

Maar wat nu als het verschil niet tijdelijk is?
Situatie: een fiscaal niet aftrekbare boete van 5.000; deze boete wordt in de jaarrekening verwerkt als verplichting. We moeten nu naar de formule in de IFRS bundel kijken: tax base = (IAS 12p8): boekwaarde in jaarrekening – toekomstige aftrekbare bedragen.

5,000



NIL

= 5,000

Wordt er een latentie opgenomen?
IFRS Page 12 28-6-2008

Een voorbeeld (vervolg)
Wordt er een latentie opgenomen? Boekwaarde in de jaarrekening: 5.000 (voorziening) Tax base: 5.000 In de formule Boekwaarde Tax base Tijdelijk verschil Vpb tarief 25% Latentie

5.000 (A) 5.000 (B) 0 (A ./. B) n.v.t.!! (omdat er sprake is van een permanent verschil)

Wat betekent dat nu voor de effectieve belastingdruk?
IFRS Page 13 28-6-2008

Wat betekent dat voor de effectieve belastingdruk?
Winst voor belasting en vóór claim: 10.000 Fiscale winst: 10.000 (Vpb tarief stel 30%, dus Vpb in winst-enverliesrekening 30% van 10.000 = 3.000) Winst in jaarrekening: 10.000 ./. 5.000 = 5.000, de in de wvr verwerkte Vpb is 3.000, dus de effectieve belastingdruk = 3.000 / 5.000 = 60%! De voorziening heeft fiscaal geen gevolgen, volgend jaar zijn fiscale winst en winst in jaarrekening weer gelijk. Géén latentie.
IFRS Page 14 28-6-2008

In Nederland komen verschillen vaak voor bij onroerend goed

Vaak is de waardering in de jaarrekening hoger dan de fiscale waardering. Er ontstaat dan een latente belastingverplichting die weer verdwijnt als het actief geheel is afgeschreven. Zie het schema op de volgende sheet. In de toekomst zal het net andersom zijn, omdat de fiscus aftrekbeperkingen voor onroerend goed heeft ingevoerd. De bodemwaarde is nu de ondergrens, zowel bij beleggingsvastgoed als bij O.G. in eigen gebruik.

IFRS

Page 15 28-6-2008

Tijdelijke verschillen (voorbeeld onroerend goed)

Waarde NBV Kostprijs A C B Tax base C C

Boekwaarde Tax base Belastbaar tijdelijk verschil

A B C

Provide via profit and loss account at income tax rates

Tijd
Page 16

Tijdelijke verschillen - overzicht

Het verschil tussen de boekwaarde van een actief of verplichting en haar tax base kan belastbaar of aftrekbaar zijn.

Activa
Boekwaarde > Tax Base Boekwaarde < Tax Base Belastbaar tijdelijk verschil – Latente belastingverplichting Verrekenbaar tijdelijk verschil – Latente belastingvordering

Passiva
Verrekenbaar tijdelijk verschil – Latente belastingvordering

Belastbaar tijdelijk verschil – Latente belastingverplichting
Page 17

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