ENRA Group Berhad | Annual Report 2022 144 NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2022 27. TAX EXPENSE Group Company 2022 2021 2022 2021 RM’000 RM’000 RM’000 RM’000 Current tax expense based on profit/(loss) for the financial year - Current year 643 324 – – - Under/(Over) provision in prior years 10 (9) 12 – 653 315 12 – Deferred tax (Note 9) - Relating to origination and reversal of temporary differences – – – – - Over provision in prior year – – – – – – – – Total tax expense 653 315 12 – (a) Malaysian income tax is calculated at the statutory tax rate of 24% (2021: 24%) of the estimated taxable profits for the fiscal year. (b) Tax expense for other tax authorities are calculated at the rates prevailing in those respective jurisdictions. (c) Numerical reconciliation between the tax expense and the product of accounting profit/(loss) multiplied by applicable tax rate of the Group and of the Company are as follows: Group Company 2022 2021 2022 2021 RM’000 RM’000 RM’000 RM’000 Profit/(Loss) before tax 6,249 (7,738) 10,808 (15,342) Tax at Malaysian statutory tax rate of 24% (2021: 24%) 1,500 (1,857) 2,594 (3,682) Difference in tax rate – (50) – – Non-allowable expenses 11,997 2,448 2,714 3,276 Non-taxable income (13,421) (2,490) (5,862) (36) Deferred tax assets not recognised 567 2,273 554 442 643 324 – – Under/(Over) provision in prior years: - income tax 10 (9) 12 – - deferred tax – – – – 653 315 12 –
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