Question

Is doubtful debtors provision a timing difference in deferred tax? Should we take doubtful debtors provision as a timing difference in calculating deferred tax charge or reversal? 

Answer 1

Generally, doubtful debtor provision is not a deductible difference as most of the tax jurisdictions do not allow such provision as tax deductible. It can be deductible only if you actually write off. So you should not take it into deferred tax calculation.