摘要：The financial statements for each period, especially the financial statements ofprofit / loss on the company arranged to be adjusted by the fiscal rules whenthose statements are used as the basis of charging income tax returns to besubmitted to the tax office. This is due to the financial statements of profit / lossrefers to the company's Commercial Accounting Standards (GAAP). To meetthe tax reporting requirements, a company must make fiscal adjustments (fiscalcorrection) in accordance with the Income Tax Act No. 17 of 2000. Fiscaladjustment (fiscal correction) was performed on account of income andexpenses.
