DTL and negative EBT

Hey guys,

Let's suppose that there is a difference in depreciation policies for tax purposes, which results in lower cash tax expenses than the book tax expense in the P&L. I understand that this scenario generates a DTL in the Balance Sheet, which is matched by an increase in Cash.

However, what would happen if, in addition to this case, the Company reports a negative EBT/Taxable Income? Should the DTL still be registered in the BS? Is correct to match it with a reduction in Income Taxes Payable or an increase in Income Taxes Receivable?

Thanks in advance,