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I am preparing financial statements after doing my balance day adjustments and this was apart of the additional information: The Inland Revenue Department will only

I am preparing financial statements after doing my balance day adjustments and this was apart of the additional information:

The Inland Revenue Department will only tax the gains on the financial assets when realised. Fines, penalties and entertainment expenses are not deductible for tax purposes. Dividend income received is net of taxes. Assume a tax rate of 28%.

Could you please explain what I have to do to get my tax figure

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