…….. Sets new benchmark with law reports
BY SIFISO NHLABATSI
EZULWINI– The Revenue Appeals Tribunal has successfully concluded 36 of the 44 tax appeals it has received since its establishment in 2022, with only eight cases still pending, underscoring its growing role in strengthening fairness and accountability in Eswatini’s tax administration.
The figures were revealed by Revenue Appeals Tribunal Registrar and Chief Executive Officer Nelsiwe Tsabedze-Hlophe during the launch of the Tribunal’s inaugural Tax Law Reports at Royal Villas in Ezulwini.
Addressing government officials, members of the legal fraternity, tax practitioners and other stakeholders, Tsabedze-Hlophe described the occasion as a milestone in the country’s justice system and reaffirmed the Tribunal’s commitment to transparency, efficiency and impartiality in resolving tax disputes.
She said the Tribunal was established to provide taxpayers with an independent forum where disputes with the Eswatini Revenue Service (ERS) can be determined fairly and professionally.
“Our mission is to provide correct, efficient and impartial interpretations and applications of all revenue laws while issuing competent and transparent rulings worthy of public trust,” she said.
Tsabedze-Hlophe stressed that the Tribunal’s independence is essential in ensuring a balanced tax system, where the State is able to collect revenue lawfully while taxpayers are guaranteed a fair hearing.
She said an independent appeals body creates confidence in the country’s revenue administration by ensuring that decisions are made without external influence.
The Registrar also paid tribute to institutions that have contributed to the Tribunal’s growth. She commended the Office of the Attorney General, led by Attorney General Sifiso Mashampu Khumalo, for assisting in developing the Tribunal’s legislation and Rules of Procedure, saying the support had strengthened its legal foundation.
She further applauded Eswatini Revenue Service Commissioner General Brightwell Nkambule, the ERS legal team and lawyers representing taxpayers for maintaining professionalism during hearings.
According to Tsabedze-Hlophe, the respectful conduct displayed by both parties has enabled the Tribunal to resolve disputes efficiently while maintaining confidence in the appeals process.
A major highlight of the event was the official launch of the Revenue Appeals Tribunal’s inaugural Tax Law Reports, which compile the Tribunal’s decisions since its inception.
She said the publication would make the Tribunal’s judgments more accessible to judges, lawyers, tax practitioners, academics and researchers, while contributing to the development of Eswatini’s tax jurisprudence.
“The reports will serve as an authoritative reference for the legal profession and help ensure consistency in the interpretation and application of revenue laws,” she said.
Tsabedze-Hlophe also praised the Tribunal’s President, members and secretariat staff for their dedication since the institution was established in 2022, saying the publication of the reports was the result of their commitment and hard work.
She assured stakeholders that the Secretariat would continue executing its mandate with integrity, transparency and efficiency while promoting public confidence in the country’s tax appeals system.
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