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
According to the authority's 2025 annual report, the new systems improved data management, automated key processes and strengthened tax administration.