The IFRS Interpretations Committee has issued a tentative agenda decision on presenting taxes and other charges that are not income taxes within the scope of IAS 12, Income Taxes. The issue concerns how these amounts should be presented under IFRS 18, Presentation and Disclosure in Financial Statements.
The central point is that only income taxes within the scope of IAS 12 may be presented as income tax expense. Other taxes and charges must be presented elsewhere.
Why Does This Matter?
The way taxes and charges are presented can affect how profitable a company appears, cause confusion for investors and shareholders, and obscure the distinction between income tax and other government charges.
Clear presentation helps users understand how much tax a company pays on its profit and what other charges form part of the cost of doing business.
The Question Considered
Some companies asked whether non-income taxes—such as levies, duties or special charges—could be combined with income tax expense or presented in the income tax section.
As different views existed, clarification was sought.
The Committee’s Conclusion
The Committee’s answer was clear: non-income taxes and charges cannot be included in income tax expense or the income tax category.
Under IFRS 18, the line item “income tax expense or income” is reserved for income taxes. The income tax category likewise applies only to income taxes within the scope of IAS 12. A tax or charge that is not based on profit does not belong in that category.
For accounting purposes, an income tax is a tax calculated based on profit and covered by IAS 12. A payment to the government does not qualify as income tax simply because the government receives it.
Where Should Other Taxes and Charges Be Presented?
Other taxes and charges must be presented outside the income tax line and are usually treated as operating expenses or other costs.
Companies may add separate line items if doing so helps users understand the financial statements. The aim is to present the information transparently.
Does This Create New Rules?
No. The Committee concluded that existing accounting standards already provide a clear answer, so no new standard-setting project is needed. This is a clarification, not a change to the accounting requirements.
Invitation to Comment
The Malaysian Accounting Standards Board (MASB) invites comments until 16 January 2026.
Feedback is most helpful when it explains real-world issues, provides clear reasoning and suggests practical alternatives.
Key Takeaways
- Not all payments to the government are income tax.
- Income tax is limited to tax based on profit and covered by IAS 12.
- Combining different types of taxes and charges can mislead readers.
- Clear separation supports trust in financial reporting.
IFRS 18：IAS 12范围以外税费的列报
国际财务报告解释委员会发布了一项暂定议程决定，讨论不属于《国际会计准则第12号——所得税》（IAS 12）范围内的税费或其他收费应如何列报。该议题涉及《国际财务报告准则第18号——财务报表的列报与披露》（IFRS 18）下的相关处理方式。
核心要点是：只有属于IAS 12范围内的所得税，才可列示为所得税费用。其他税费或收费必须在其他位置列报。
这项议题为何重要？
税费的列报方式可能影响企业盈利状况的呈现，使投资者和股东产生困惑，也可能模糊所得税与其他政府收费之间的区别。
清晰的列报有助于财务报表使用者了解企业就利润实际缴纳了多少税，以及经营过程中还涉及哪些其他收费。
委员会考虑的问题
部分企业询问，非所得税类费用——例如征费、关税或特别收费——能否与所得税费用合并，或列示在所得税栏目中。
由于存在不同观点，因此需要作出澄清。
委员会的结论
委员会的答复明确：非所得税类税费或收费不得计入所得税费用或所得税类别。
根据IFRS 18，“所得税费用或收益”这一行项目仅适用于所得税；所得税类别同样仅适用于IAS 12范围内的所得税。凡非以利润为依据计算的税费或收费，均不应列入该类别。
在会计处理中，所得税是指以利润为基础计算且属于IAS 12范围内的税。某项款项即使支付给政府，也不会因此自动成为所得税。
其他税费或收费应如何列报？
其他税费或收费必须在所得税行项目之外列示，通常作为营业费用或其他成本处理。
如果增设单独的行项目有助于报表使用者理解财务报表，企业可以作出相应列示。列报的目标是确保信息透明。
这是否创设了新规则？
否。委员会认为，现有会计准则已对此提供明确指引，因此无需启动新的准则制定项目。这是一项澄清，并非对会计要求的变更。
征求意见
马来西亚会计准则委员会（MASB）征集意见的截止日期为2026年1月16日。
如能说明实际问题、提供清晰论证并提出可行的替代方案，反馈意见将更具参考价值。
核心要点
- 并非所有支付给政府的款项都属于所得税。
- 所得税限于以利润为基础计算且属于IAS 12范围内的税。
- 将不同类型的税费混在一起，可能误导报表使用者。
- 清晰区分有助于提升财务报告的可信度。
