BY SIFISO NHLABATSI
EZULWINI – The establishment of the Revenue Appeals Tribunal has strengthened Eswatini’s tax administration system and elevated the country’s standing with the International Monetary Fund (IMF),
This was disclosed by Eswatini Revenue Service (ERS) Commissioner General Brightwell Nkambule.
Speaking during the launch of the Revenue Appeals Tribunal Tax Law Reports in Ezulwini, Nkambule said taxpayers have a fundamental right to be treated fairly and in accordance with the law, making it essential for the country to have a credible, independent and efficient body to resolve tax disputes.
He described the establishment and operation of the Tribunal as a major milestone for Eswatini’s tax system. Before the Tribunal became operational, tax disputes were resolved through the ordinary judicial process, while some appeals were handled internally by the ERS before reaching the courts. According to Nkambule, this arrangement created uncertainty for both businesses and tax administration.
The Commissioner General revealed that the IMF periodically assesses countries on various aspects of tax administration, including the handling of tax appeals. He said that until 2022, Eswatini consistently fell short in this area because it lacked an independent tax appeals mechanism.
“We were very honoured when they conducted their assessment a few months ago because Eswatini was then listed among countries with respected and mature tax administration systems,” he said.
Nkambule said the Revenue Appeals Tribunal has introduced an important system of checks and balances that promotes fairness, accountability and confidence in tax administration. He added that the ERS remains committed to continuously improving the quality of its decisions to ensure taxpayers receive fair outcomes and to reduce unnecessary disputes.
Also speaking at the event, Law Society of Eswatini President Mangaliso Magagula described the launch of the Revenue Appeals Tribunal Tax Law Reports as a significant milestone for the country’s legal profession.
Magagula said the reports provide an important resource for legal practitioners by making Tribunal decisions readily accessible and easier to understand. He noted that this has eliminated the information gap that previously existed, reducing reliance on foreign legal authorities in revenue law.
He further said the publication of the reports is expected to discourage frivolous litigation by providing clear legal guidance on tax disputes. The reports, he added, will also encourage more lawyers to specialise in revenue law while creating opportunities to advance legal scholarship as Eswatini’s tax jurisprudence continues to mature.
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