Income Tax

3 Months Ended

Mar. 31, 2022

Major Components Of Tax Expense Income [Abstract]

Income Tax

20. INCOME TAX

	THREE MONTHS ENDED MARCH 31,
	2022			2021
Current tax expense		462			600
Deferred tax benefit (Note 14)		(93	)		66
		369			666

The tax on the Group’s profit before tax differs from the theoretical amount that would arise using the effective tax rate of 12.6% (2021: 5%) as follows:

	THREE MONTHS ENDED MARCH 31,
	2022			2021
Income before tax		4,857			5,132
Tax expense		635			257
Tax effects of:
Disallowed expenses		277			106
Movements in temporary differences		(545	)		(63	)
Income subject to other tax rates		—			360
Other		2			6
		369			666