BY SIFISO NHLABATSI
EZULWINI – The President of the Revenue Appeals Tribunal Eswatini, Advocate Mbuso Simelane, has described the Tribunal as a crucial bridge between taxpayers and the Eswatini Revenue Service.
The President said the Tribunal’s role is to ensure that tax disputes are resolved fairly, transparently and independently, thereby strengthening public confidence in the country’s tax system.
Simelane made the remarks during the official launch of the Revenue Appeals Tribunal Tax Law Reports in Ezulwini, where he reflected on the Tribunal’s progress since its establishment in 2022. Addressing the gathering, he thanked the Ministry of Finance for championing the creation of the specialised semi-judicial institution, saying their vision had laid the foundation for a modern and credible tax dispute resolution system.
He said the Tribunal was established to provide an independent and expert platform for resolving tax disputes, adding that its existence has helped restore confidence among taxpayers while reinforcing fairness in the application of tax laws.
“The true value of the Tribunal lies in trust,” Simelane said, explaining that a successful tax system depends not only on enforcement but also on voluntary compliance, which is built on public confidence. He noted that before the Tribunal was established, tax appeal backlogs created uncertainty for businesses and frustration among taxpayers.
According to Simelane, the independent Tribunal has helped address those challenges by ensuring that taxpayers have access to an impartial body capable of reviewing disputes without unnecessary delays.
“We act as a vital bridge between the Eswatini Revenue Service and the taxpayer,” he said. “By ensuring that revenue laws are applied with excellence and integrity, we reassure local businesses and international investors that Eswatini operates under a fair, predictable and world-class rule of law.”
He said the launch of the inaugural Tax Law Reports marked another important milestone in promoting transparency within the country’s tax administration.
Simelane explained that the reports provide detailed legal reasoning behind the Tribunal’s decisions, giving tax practitioners, businesses, legal professionals and other stakeholders greater certainty on how revenue laws are interpreted and applied in Eswatini.
He described the publication as a significant achievement that demonstrates the Tribunal’s commitment to accountability and consistency in tax adjudication. He added that the reports would serve as an important legal reference for future tax disputes while contributing to the development of tax jurisprudence in the Kingdom.
The Tribunal President also said the publication reflects the institution’s achievements in reducing the backlog of tax cases since its establishment, describing it as a physical record of the progress made over the past four years.
Simelane further paid tribute to the members of the Tribunal, commending them for maintaining high standards of governance, professionalism and integrity while handling complex tax matters.
He said the panel had demonstrated exceptional legal expertise and corporate discipline in ensuring that the Tribunal remained efficient, transparent and accountable in carrying out its mandate.
“As Chairperson of the Board, I am profoundly proud of the standard of institutional governance you have set,” he said, adding that the Tribunal members had consistently issued decisions deserving of public trust.
Simelane reaffirmed the Tribunal’s commitment to protecting the institution’s independence and maintaining high standards of excellence in resolving revenue disputes.
He said the launch of the Tax Law Reports represented more than just the publication of legal decisions, but the handing over of a piece of Eswatini’s legal history that would continue to strengthen confidence in the country’s tax administration.
The official launch was attended by government officials, members of the legal fraternity, tax practitioners, business leaders and other stakeholders who witnessed what was described as another milestone in strengthening Eswatini’s tax justice system.
Eswatini Revenue Service Commissioner General Brightwell Nkambule described the establishment of the Revenue Appeals Tribunal as a game changer for the country’s tax administration system. Nkambule said the Tribunal provides an important checks and balances mechanism, while ERS remains committed to improving the quality of its decisions and service delivery.
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