Current tax assets/liabilities

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Can anyone explain how current tax asset and liabilities shall be presented in balance sheet with reference to relevant schedule 3 points
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During ACCA TX paper, I practiced for tax asset and liabilities according to schedule 3. I would recommend Mirchawala's Hub of Accountancy for taxation concepts. 

In ACCA in Mauritius, current tax assets/liabilities refer to taxes recoverable or payable within a year, arising from taxable profit calculations per tax regulations.

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