Ezulwini– Eswatini’s tax administration has earned international recognition after reforms to its tax appeals system helped the country meet standards set by the International Monetary Fund (IMF).
This was revealed by Eswatini Revenue Service (ERS) Commissioner General Brightwell Nkambule at the launch of the inaugural Revenue Appeals Tribunal Tax Law Reports on Wednesday at the Royal Villas, Ezulwini. Nkambule said Eswatini had historically performed poorly in IMF assessments because taxpayers had no independent forum to challenge decisions made by the Eswatini Revenue Service (ERS).
He explained that before the establishment of the Revenue Appeals Tribunal, tax appeals were handled internally by the ERS before proceeding to the courts, a system that fell short of international best practice.
“Up until 2022, Eswatini used to fail in the ratings when it came to appeals because we used to do appeals within the ERS before they went to the courts,” Nkambule explained. He added the country’s standing changed after the tribunal became operational.
“We were very honoured when they did their rating a few months back because we could say we have a tribunal in the country now. We were then listed amongst the respected and mature revenue administrations in the world,” he noted.
Nkambule noted with understanding the independent tribunal saying it has strengthened confidence in Eswatini’s tax system by providing taxpayers with a specialised, impartial and efficient mechanism for resolving disputes.
Before the tribunal was established, tax disputes often took years to be resolved through the ordinary courts, creating uncertainty for businesses and tax administration.
“The tribunal has helped to change this position by providing specialized forums for fair, expert and timely resolution of tax appeals. This contributes to confidence in the tax system and business certainty,” he said.
He added that the launch of the Revenue Appeals Tribunal Tax Law Reports marks the next stage in strengthening the country’s tax administration by helping prevent disputes before they arise.
“The law reports are not merely a record of past disputes. They are a source of guidance,” Nkambule said.”They help taxpayers, tax practitioners, legal advisers, accountants and the ERS bring clarity to complex tax provisions and provide benchmarks for future decision-making,” he stressed.
According to Nkambule, the reports will help establish a common understanding of tax legislation among all stakeholders, reducing disputes and improving consistency in the application of tax laws.
He said this supports the ERS’s long-term vision of achieving 100 percent voluntary tax compliance.
“Voluntary compliance strengthens when taxpayers understand their obligations, when the law is applied fairly and consistently, and when there is confidence that the system is transparent and accountable,” he stated.
Nkambule also highlighted that the tribunal provides investors with assurance that ERS decisions are subject to independent scrutiny, an important safeguard that strengthens confidence in Eswatini’s economic governance.
He called on taxpayers, tax practitioners and businesses to use the newly launched law reports as practical reference material to improve compliance, reduce disputes and promote fairness within the country’s tax system.
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