BY SIFISO NHLABATSI
EZULWINI– Minister of Finance Neal Rijkenberg says the launch of the Revenue Appeals Tribunal’s inaugural Tax Law Reports marks a significant milestone in strengthening transparency, consistency, and public confidence in Eswatini’s tax administration.
Speaking at the official launch of the Tax Law Reports at Royal Villas in Ezulwini, Rijkenberg described the publication as the fulfilment of a long-standing vision and a major step towards building a fair, predictable, and efficient tax dispute resolution system.
The Minister congratulated the leadership, members, Registrar, experts, and staff of the Revenue Appeals Tribunal for their commitment since the institution began operating in 2022, saying their collective efforts had established a strong foundation for the Tribunal’s continued success.
He praised the Tribunal for reducing the backlog of tax appeal cases while providing taxpayers and the State with a credible quasi-judicial platform for resolving disputes.
Rijkenberg said the publication of the Tax Law Reports would play a critical role in enhancing public trust by making the Tribunal’s decisions more accessible and transparent.
He explained that law reports are more than legal publications, describing them as the living memory of justice because they preserve the reasoning behind judicial decisions and guide the interpretation and application of the law.
According to the Minister, the reports will build certainty for taxpayers, businesses, legal practitioners, and investors by providing clear guidance on how revenue laws are interpreted. This, he said, would reduce uncertainty and create a more predictable business environment where investors can make informed decisions with confidence.
He added that the reports also promote consistency in the application of tax laws by establishing precedents that ensure similar cases are decided according to the same legal principles. Such consistency, he said, is essential in safeguarding fairness and strengthening the integrity of Eswatini’s fiscal and legal systems.
Rijkenberg further noted that documenting previous decisions would improve institutional efficiency by enabling future disputes to be resolved more quickly. Lawyers, taxpayers, and the Eswatini Revenue Service would be able to rely on established legal principles before matters proceed to full hearings, helping reduce costs, save time, and further ease the Tribunal’s workload.
He said the publication reflects the Tribunal’s commitment to efficiency, innovation, integrity, and excellence while demonstrating that Eswatini is committed to an open, impartial, and rules-based legal system.
The Minister said a transparent tax system supported by an independent appeals process enhances investor confidence and strengthens Eswatini’s position as an attractive investment destination.
While commending the Tribunal’s achievements, Rijkenberg acknowledged that there were still areas of tax legislation requiring reform. He reaffirmed Government’s commitment to continuously modernising the country’s legal framework to ensure it remains relevant and aligned with international best practice.
He pointed to the significant number of legislative amendments currently before Parliament under the Ministry of Finance as evidence of Government’s determination to improve the country’s laws.
“Our doors remain open,” he said, adding that he was prepared to introduce any legislative amendments necessary to strengthen the legal framework governing taxation.
He encouraged the Tribunal to continue working closely with the Ministry by identifying gaps in existing legislation and recommending improvements based on its practical experience in handling tax disputes.
The Minister said institutions that administer laws daily are often best placed to identify weaknesses that require legislative attention and called for continued collaboration to strengthen Eswatini’s revenue system.
Concluding his address, Rijkenberg congratulated everyone involved in producing the inaugural Tax Law Reports, saying their dedication and professionalism had produced a resource that would benefit the country’s legal and financial sectors for generations.
The minister launched the Revenue Appeals Tribunal Tax Law Reports, expressing hope that they would serve as a lasting symbol of justice, clarity, transparency, and economic stability in the Kingdom of Eswatini.
Business Eswatini CEO E. Nathi Dlamini welcomed the establishment of the Revenue Appeals Tribunal and the publication of the Tax Law Reports, saying it strengthens the rule of law, transparency and confidence in the country’s tax system.
Dlamini said the Tribunal provides businesses with assurance that tax-related disputes can be resolved fairly and amicably, while urging citizens and companies to comply with tax laws.
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