tax deferral account

Quelle: https://www.investopedia.com/terms/t/tax-deferral.asp

A tax deferral account is an accounting ledger used to postpone tax payments. It records a tax liability and its future payment in separate reporting periods, so the tax obligation is incurred at a later time. This type of account is commonly used in VAT/goods tax procedures or customs/levy transactions to smooth cash flows and manage liquidity.

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tax deferral

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Audit of tax deferral accounts used to record tax payments or deferrals in connection with customs and import processes, ensuring proper accounting an...

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Release by the tax authority of funds held on a tax deferral account, i.e., permission to access or use amounts that have been deposited to defer tax ...

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