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will i have deferred tax, when corporate income tax according to legislation  is recognized after i pay dividends?
in General IFRS Discussion by Level 1 Member (2.4k points)

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What i understood from your question is that the legislation allows deduction of dividend from current year progit and the tax is charged on remainig profit.

If it is so, then there will be NO deferred tax due to this fact. As per IAS-12, a deferred tax (asset or liability) is recognized due to TEMPORARY difference between the carrying amount of an asset (or liability) within the Statement of Financial Position and its tax base i.e. the amount at which the asset (or liability) is valued for tax purposes by the relevant tax authority. However, the difference of dividend deduction is not temporary (as IFRS dividends are never deducted from profit). Hence, the fact shall not result in deferred tax.
by Level 3 Member (7.2k points)
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thank you very much!
Deferred tax