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Tax Expense (Benefit) (Tables)
12 Months Ended
Dec. 31, 2021
Tax Expense Benefit [Abstract]  
Summary of Major Components of Tax Expense (Benefit)

 

 

YEAR ENDED DECEMBER 31,

 

 

 

2021

 

 

2020

 

 

2019

 

Current tax expense

 

 

1,481

 

 

 

978

 

 

 

420

 

Deferred tax charge (Note 16)

 

 

—

 

 

 

—

 

 

 

452

 

Deferred tax credit (Note 16)

 

 

(1,770

)

 

 

(5,377

)

 

 

—

 

 

 

 

(289

)

 

 

(4,399

)

 

 

872

 

Summary of Reconciliation of Tax Expense (Benefit)

The tax on the Group’s profit before tax differs from the theoretical amount that would arise using the applicable tax rate of 5% as follows:

 

 

YEAR ENDED DECEMBER 31,

 

 

 

2021

 

 

2020

 

 

2019

 

Income (loss) before tax

 

 

12,164

 

 

 

10,752

 

 

 

(1,029

)

Tax expense at 5%

 

 

608

 

 

 

538

 

 

 

(52

)

Tax effects of:

 

 

 

 

 

 

 

 

 

Disallowed expenses (credits)

 

 

239

 

 

 

(692

)

 

 

322

 

Movements in temporary differences

 

 

(939

)

 

 

(1,892

)

 

 

233

 

Income subject to other tax rates

 

 

(273

)

 

 

(2,144

)

 

 

248

 

Other

 

 

76

 

 

 

(209

)

 

 

121

 

 

 

 

(289

)

 

 

(4,399

)

 

 

872