Corporation Tax amount in Income Statement

Hi I hope I am asking in the right place I have a problem with Corporation Tax T account and because of this I am not sure what amount should go to Income Statement I was wondering if you could help me how to account for Tax if for example : Tax is estimated at €30,000 for the 2014 year. A tax payment was made on 31 December 2014 of €33,000 I know we have some prepayment or current asset of €3,000 as we overpaid but what will go to Income Statement and to Balance Sheet (if anything apart from current asset of 3,00) and why Thank you