| Schedule of Reconciliation of effective tax charge |
| | | | | | | | | 2023 | | 2022 | * | 2021 | | | $’000 | | $'000 | | $'000 | Current taxes: | | | | | | | Current year | | 114,055 | | 109,044 | | 93,774 | Prior years | | 375 | | (202) | | (2,082) | Total current tax charge | | 114,430 | | 108,842 | | 91,692 | | | | | | | | Deferred income taxes (note 16): | | | | | | | Current year | | (32,048) | | (183,495) | | (69,158) | Prior years | | 25,146 | | (360) | | (4,554) | Total deferred income tax credit | | (6,902) | | (183,855) | | (73,712) | | | | | | | | Total taxation charge/(credit) | | 107,528 | | (75,013) | | 17,980 | | | | | | | | Reconciliation of effective tax charge | | | | | | | Loss before income tax | | (1,880,650) | | (543,979) | | (8,141) | | | | | | | | Tax calculated at domestic tax rates applicable to profits in respective countries | | (638,254) | | (193,643) | | (4,433) | Tax effects of: | | | | | | | Income not subject to taxation** | | (21,771) | | (6,687) | | (5,307) | Expenses not deductible for tax purposes | | 89,958 | | 75,197 | | 35,191 | Movement in deferred tax assets not recognized*** | | 633,448 | | 79,477 | | 74,084 | Change in tax base**** | | 1,769 | | (74,291) | | (86,184) | Prior year under/(over) provision***** | | 25,521 | | (562) | | 6,636 | Goodwill impairment | | — | | 40,937 | | — | Withholding tax on distributable profits | | 3,742 | | 5,967 | | — | Other profit‑related taxes | | — | | — | | 5,239 | Effects of changes in tax rates | | (849) | | (4,845) | | (5,272) | Non-deductible share-based payment expense | | — | | — | | 1,441 | Movement in uncertain tax positions | | 9,524 | | 6,501 | | (3,264) | Foreign exchange effects and other differences | | 4,440 | | (3,064) | | (151) | Total taxes | | 107,528 | | (75,013) | | 17,980 |
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| Schedule of Current Income Tax |
| | | | | | | Current income tax receivables | | 3,755 | | 1,174 | | 128 | Current income tax payables | | (75,612) | | (70,008) | | (68,834) | | | (71,857) | | (68,834) | | (68,706) |
*Re-presented to reflect the remeasurement period adjustments, as required by IFRS 3, in respect of updates to the accounting for the MTN SA Acquisition in May 2022.
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| Schedule of movement in the current income tax |
| | | | | | | The movement in the current income tax is as follows: | | | | | | | At beginning of year | | (68,834) | | (68,706) | | (48,703) | Additions through business combination | | — | | — | | (3,434) | Charged to profit or loss | | (114,430) | | (108,842) | | (91,692) | Paid during the year | | 45,411 | | 51,245 | | 29,147 | Withholding tax netting off | | 57,565 | | 54,878 | | 45,849 | Exchange difference | | 8,431 | | 2,591 | | 127 | At end of year | | (71,857) | | (68,834) | | (68,706) |
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