13 TAXATION
Group
Company
2015
RM’000
2014
RM’000
2015
RM’000
2014
RM’000
Malaysian income tax:
– In respect of current financial year
42,782
81,712
454
–
– In respect of prior financial year
(5,369)
(4,871)
–
(1,103)
Foreign income tax:
– In respect of current financial year
26
21
–
–
37,439
76,862
454
(1,103)
Deferred tax (Note 23)
24,760
(8,296)
–
–
Income tax expense/(income)
recognised in profit or loss
62,199
68,566
454
(1,103)
Deferred tax related to other comprehensive income:
– Net surplus on revaluation of
land and buildings
10,629
1,105
–
–
10,629
1,105
–
–
A reconciliation of income tax expense applicable to profit before taxation after zakat at the Malaysian statutory income tax
rate to income tax expense at the effective income tax rate of the Group and of the Company is as follows:
Group
Company
2015
RM’000
2014
RM’000
2015
RM’000
2014
RM’000
Profit before tax after zakat
207,328
215,812
92,920
82,894
Tax at Malaysian statutory tax rate of
25% (2014: 25%)
51,832
53,953
23,230
20,724
Tax effect of:
– Different tax rates
(80)
(65)
–
–
– Income not subject to tax
(2,588)
(6,693)
(29,231)
(27,760)
– Expenses not–deductible for tax purposes
21,951
29,336
6,455
7,036
– Share of results of associates
(9,161)
(10,104)
–
–
– (Over)/under provision of income tax
(5,369)
(4,871)
–
(1,103)
– Temporary differences not recognised as
deferred tax assets
5,614
7,010
–
–
Income tax expense/(credit)
62,199
68,566
454
(1,103)
273
KPJ Healthcare Berhad
Annual Report
2015
NOTES TO THE
FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015 (CONTINUED)
