BY SIFISO NHLABATSI
EZULWINI– The late King Sobhuza II’s message that people should be guided through “friendship and trust, instead of hostility” remains as relevant today as it was decades ago,.
This was disclosed by South African Revenue Service (SARS) Commissioner Dr Johnstone Makhubu on Friday,. He argued that the philosophy should underpin modern tax administration and voluntary compliance across the region.
Addressing the Eswatini Revenue Service (ERS) Taxpayer and Client Appreciation Day at Happy Valley Hotel in Ezulwini, Makhubu said the success of any revenue authority depends not only on legislation and enforcement, but on building lasting relationships based on trust between taxpayers and government.
Quoting the late monarch, Makhubu reminded guests of King Sobhuza II’s words: “Why should a person fail to correct another one who may be going astray through friendship and trust, instead of hostility?”
He said although the statement was made many years ago, it offers timeless guidance for today’s revenue administrations, which increasingly recognise that taxpayers should not be viewed as adversaries.
According to Makhubu, the world’s most effective revenue authorities understand that businesses and taxpayers want certainty, fairness and a predictable environment in which they can invest, expand operations and create employment.
He said it is the responsibility of revenue administrations to create that environment while encouraging voluntary compliance instead of relying solely on enforcement measures.
Makhubu said taxpayer appreciation initiatives demonstrate that governments recognise and value businesses and individuals who consistently meet their tax obligations.
He stressed that compliant taxpayers deserve to know that their contribution to national development is respected and appreciated.
The SARS Commissioner said every correctly submitted tax return, every accurate customs declaration and every business that voluntarily complies reflects something more important than legal compliance.
“Behind every tax return submitted accurately, behind every customs declaration processed correctly, and behind every business that chooses to comply voluntarily lies something profoundly important: trust,” he said.
He explained that trust strengthens relationships between citizens and the State, between business and government, and between revenue administrations and taxpayers.
According to Makhubu, trust ultimately becomes the foundation upon which stable economies and capable states are built.
He further noted that taxpayers are not merely fulfilling statutory obligations but are directly contributing to nation-building.
Describing taxpayers as nation-builders, Makhubu said every honest tax payment and every compliant business strengthens government’s ability to finance schools, hospitals, roads, digital infrastructure, social protection programmes and other essential public services through domestic resources.
He said voluntary compliance should therefore be viewed as an act of civic responsibility and an investment in future generations rather than simply a legal obligation.
Makhubu added that both SARS and ERS are working towards strengthening partnerships with taxpayers through modern technology, improved services and greater transparency.
He said digital innovation, data analytics and artificial intelligence are intended to improve taxpayer experiences while making compliance easier and more efficient.
The Commissioner also highlighted programmes such as the Authorised Economic Operator initiative, which rewards trusted and compliant businesses with faster border clearance, fewer inspections and reduced administrative burdens.
He said recognising trusted businesses demonstrates that compliance brings tangible benefits while strengthening economic growth and regional trade.
Makhubu congratulated the taxpayers honoured during the ERS Client Appreciation Day, saying their integrity and commitment to voluntary compliance contribute directly to economic stability and prosperity in both Eswatini and South Africa.
He encouraged governments, revenue authorities and businesses to continue building relationships founded on trust, saying such partnerships remain essential for sustainable development and shared prosperity across the region.
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