The Gambia has introduced various tax changes for 2023, which include the following: The introduction of a security levy of 6% on all insurance premiums, collected by the insurance companies; The introduction of a 5% environmental tax on second-hand goods/materials that do not currently attract an environmental tax; The introduction of an ad-valorem tax of 5% on used tires; An increase of the excise tax and environmental tax on cigarettes and cigars (GMD 35 and GMD 5.22 per pack) and on other tobacco products (GMD 420 and GMB 200 per kg); The introduction of the deduction of rental income tax...