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Performance B.6.1 Income tax expense (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Income tax (charge) credit |  |  |  |  |  |
Withholding tax | $ (70) |  | $ (56) |  | $ (83) |
Other income tax relating to the current year | (165) |  | (106) |  | (60) |
Adjustments in respect of prior years | (39) |  | (13) |  | (12) |
Current tax expense (income) and adjustments | (274) |  | (175) |  | (155) |
Deferred tax (charge) credit |  |  |  |  |  |
Origination and reversal of temporary differences | 168 |  | 72 |  | 95 |
Effect of change in tax rates | 0 |  | 29 |  | (5) |
Tax income (expense) before valuation allowances | 168 |  | 101 |  | 90 |
Effect of valuation allowances | (114) |  | (81) |  | (15) |
Deferred tax expense (income) | 54 |  | 20 |  | 75 |
Adjustments in respect of prior years | (2) |  | (3) |  | 8 |
Deferred tax expense (income) and adjustments | 52 |  | 17 |  | 83 |
Income Tax Calculation: |  |  |  |  |  |
Profit before tax | 238 |  | 728 |  | (252) |
Tax at the weighted average statutory rate | (47) |  | (153) |  | 76 |
Effect of: |  |  |  |  |  |
Items taxed at a different rate | 37 |  | 9 |  | 1 |
Change in tax rates on deferred tax balances | 0 |  | 29 |  | (5) |
Expenditure not deductible and income not taxable | 1 |  | 83 |  | (99) |
Unrelieved withholding tax | (68) |  | (55) |  | (83) |
Accounting for associates and joint ventures | 9 |  | 41 |  | 42 |
Movement in deferred tax on unremitted earnings | 1 |  | (15) |  | 15 |
Unrecognized deferred tax assets | (114) |  | (138) |  | (23) |
Recognition of previously unrecognized deferred tax assets | 0 |  | 57 |  | 8 |
Adjustments in respect of prior years | (41) |  | (16) |  | (4) |
Total tax (charge) credit | $ (222) | [1] | $ (158) | [2] | $ (72) | [2]
Weighted average statutory tax rate | 19.70% |  | 21.00% |  | 30.20% |
Effective tax rate | 93.30% |  | 21.70% |  | (28.60%) |
Tax amnesty in one of MIC countries of operation | $ 40 |  |  |  |  |
Tax amnesty in one of MIC countries of operation, provided in 2022 | 34 |  |  |  |  |
Discontinued operations |  |  |  |  |  |
Income Tax Calculation: |  |  |  |  |  |
Profit before tax | 116 |  | $ 3 |  | $ (31) |
Tax at the weighted average statutory rate | (27) |  | (1) |  | 9 |
Effect of: |  |  |  |  |  |
Items taxed at a different rate | 0 |  | 0 |  | 0 |
Change in tax rates on deferred tax balances | 0 |  | 0 |  | 0 |
Expenditure not deductible and income not taxable | 26 |  | (4) |  | (7) |
Unrelieved withholding tax | 0 |  | 0 |  | 0 |
Accounting for associates and joint ventures | 0 |  | 0 |  | 0 |
Movement in deferred tax on unremitted earnings | 0 |  | 0 |  | 0 |
Unrecognized deferred tax assets | (2) |  | (6) |  | (4) |
Recognition of previously unrecognized deferred tax assets | 0 |  | 0 |  | 0 |
Adjustments in respect of prior years | 0 |  | (20) |  | (27) |
Total tax (charge) credit | (3) |  | (31) |  | (29) |
Aggregate continuing and discontinued operations |  |  |  |  |  |
Income Tax Calculation: |  |  |  |  |  |
Profit before tax | 354 |  | 731 |  | (283) |
Tax at the weighted average statutory rate | (74) |  | (154) |  | 85 |
Effect of: |  |  |  |  |  |
Items taxed at a different rate | 37 |  | 9 |  | 1 |
Change in tax rates on deferred tax balances | 0 |  | 29 |  | (5) |
Expenditure not deductible and income not taxable | 27 |  | 79 |  | (106) |
Unrelieved withholding tax | (68) |  | (55) |  | (83) |
Accounting for associates and joint ventures | 9 |  | 41 |  | 42 |
Movement in deferred tax on unremitted earnings | 1 |  | (15) |  | 15 |
Unrecognized deferred tax assets | (116) |  | (144) |  | (27) |
Recognition of previously unrecognized deferred tax assets | 0 |  | 57 |  | 8 |
Adjustments in respect of prior years | (41) |  | (36) |  | (31) |
Total tax (charge) credit | $ (225) |  | $ (189) |  | $ (101) |
Weighted average statutory tax rate | 20.90% |  | 21.10% |  | 30.00% |
Effective tax rate | 63.60% |  | 25.90% |  | (35.70%) |
Bottom of range |  |  |  |  |  |
Effect of: |  |  |  |  |  |
Weighted average statutory tax rate | 10.00% |  | 10.00% |  | 10.00% |
Top of range |  |  |  |  |  |
Effect of: |  |  |  |  |  |
Weighted average statutory tax rate | 35.00% |  | 35.00% |  | 35.00% |
[1] | Tigo Guatemala is fully consolidated since the acquisition of the remaining 45% shareholding on November 12, 2021. See note A.1.2. for further details. As a result, numbers might not be directly comparable with previous years' figures.
[2] | Re-presented for discontinued operations (see note A.4.)

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