Notes to the Financial Statements Registration No. 200301030845 (633265-K) - 116 - 31. Taxation 2022 2021 2022 2021 RM RM RM RM Tax expenses recognised in profit or loss Current year provision: - Malaysian income tax 23,164 123,045 - - - (Over)/Underprovision in prior years (589,881) 2,677,079 (341,969) 928,577 (566,717) 2,800,124 (341,969) 928,577 Deferred tax (Note 31): Origination and reversal of temporary differences (214,009) - - - Underprovision in prior years 453,857 - - - 239,848 - - - (326,869) 2,800,124 (341,969) 928,577 Group Company Malaysian income tax is calculated at the statutory tax rate of 24% of the estimated assessable profit for the financial year. Taxation for other jurisdictions is calculated at the rates prevailing in the respective jurisdictions. 194 DESTINI BERHAD ANNUAL REPORT 2022
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