How do you calculate/estimate cash taxes paid?

Hey guys,

Would appreciate some guidance here.

If I have just a balance sheet and income statement, notice to reader quality (unaudited), how can I go about calculating cash taxes paid throughout the year? The purpose is to deduct cash taxes from cash flow available to service debt obligations for my Debt Serviceability Test for my Borrower.

Assume Borrower has

in 2019:

Income Taxes Recoverable of 124,382 government Remittances Recoverable of 5384 Income Taxes Payable of 0 Government Remittances Payable of 0

in 2020:

Income Taxes Recoverable of 0 Government Remittances Recoverable of 0 Income taxes payable of 100,032 Government Remittances Payable of 123,137

Borrower has a senior bank revolver as well if that matters somehow.

Any formula or advice here would be appreciated!!

Thanks

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