A. Tax payer incurred expenses of SAR 10,000 to alter and improve equipment with a cost base of SAR 100,000. Are these expenses deductible under article 18 of the law?

B.

Tax payer recorded the following journal entry (2.5 marks)

D r. Bad debt expense 10,000

Cr. Provision for doubtful receivable 10,000

Required: Is that provision deductible under article (14) of the law

C.

1n 2020

D r. Accounts receivable (Ibrahim) 100,000

Cr. Sales 100,000

In 2021

D r. Bad debt expense 20,000

Cr. Accounts receivable Ibrahim)

Required: Is that bad debt expense deductible under article (14) of the law?