THE introduction of a Digital Services Withholding Tax (DSWT) on electronic services provided by foreign firms is helping to level the playing field for online businesses, experts say. The DSWT, which officially came into effect on January 1, 2026, following amendments to the Value Added Tax Act, is a tax collection mechanism applied to digital…
Digital VAT ‘levels’ playing field
The second phase of the digital tax platform will deepen automation and connectivity with external institutions after the successful implementation of the first phase, which has significantly improved data integrity, payment accuracy and taxpayer compliance.