BY SIFISO NHLABATSI
EZULWINI – Revenue Appeals Tribunal Eswatini President Advocate Mbuso Simelane has called for a comprehensive review of the country’s tax laws, saying existing legislation contains gaps and ambiguities that should be addressed to improve clarity, fairness and certainty for taxpayers.
Speaking during the launch of the Revenue Appeals Tribunal Eswatini’s inaugural Tax Law Reports at Royal Villas in Ezulwini, Simelane said tax legislation must evolve to keep pace with the country’s changing economic and legal environment.
He noted that some provisions of the law are unclear, while others have become outdated and require amendment or removal.
“There are areas in our tax laws that need to be reviewed. Some provisions are not as clear as they should be, while others ought to be struck off completely. Taxpayers should know exactly what they are required to pay without uncertainty,” he said.
Simelane said one of the Tribunal’s priorities has been to deliver well-reasoned decisions that can withstand judicial scrutiny.
He revealed that the Tribunal has maintained an impressive success rate, with about 90 percent of its decisions being upheld when challenged before the High Court.
According to Simelane, the record demonstrates the Tribunal’s commitment to delivering independent, legally sound and well-researched judgments that promote confidence in Eswatini’s tax dispute resolution system.
He also appealed to the Minister of Finance, Neal Rijkenberg, to increase the Tribunal’s budget, saying the institution has continued to expand since its establishment and requires additional financial resources to strengthen its operations.
Simelane said adequate funding would enable the Tribunal to improve service delivery, enhance its institutional capacity and continue resolving tax disputes efficiently.
Minister of Finance Neal Rijkenberg welcomed calls for tax law reforms, saying government is ready to amend legislation where gaps have been identified. He said Parliament’s agenda already reflects the need to update several laws, adding that the time is now to address legislative shortcomings.
High Court Judge Bonginkosi Magagula, representing Chief Justice Bheki Maphalala, said the publication of tax law reports will equip legal practitioners with valuable legal references while strengthening the application of the principle of stare decisis, which promotes consistency and certainty in judicial decisions.
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