ACCA F6 一日一练

  (a)   Briefly explain the circumstances in which a charitable donation, including a donation in kind, is allowable
           as a deduction for enterprise income tax (EIT) and state the administrative requirements for such donations.
                                                                                                                             (5 marks)


     (b)   Briefly explain the circumstances in which a charitable donation is allowable as a deduction for individual
           income tax (IIT) and state the administrative requirements for such donations.                                    (4 marks)


     (c)   State the enterprise income tax (EIT) treatment of a monetary charitable donation made by a representative
           office (RO) that is subject to EIT on a cost-plus basis.