Question about Calculation cash paid income tax when there is no tax expense end of the year

[SarahB.]

Dear all,

My question might be a stupid one but I would rather be sure than to assume. Interestingly I did not find much information on the formula Cash paid income tax.
The formula is: "tax expense - (+) increase (decrease) income tax payable difference"
My questions would be: If the companies annual report did mention tax benefit instead of tax expense at the end of the year, does this mean there is also no cash paid tax to calculate? I would assume there is no cash paid tax if there was no expense so 0 or do I need to include the tax payable difference form the last year or am I totally wrong with everything ?
I hope you understand my question and would appreciate your time and help.

Greetings

 

[kirby]

Follow the formula but modify the term "tax expense" to "tax expense as a positive value and tax benefit as a negative value".

 

[SarahB.]

Thank you very much for your help Kirby! This was one of my first thoughts but I went on with thinking too complicated. A friend of mine said the same as you today.
Have a nice day!