Mbabane- Attorney General Sifiso Khumalo says Eswatini’s ability to attract foreign direct investment will increasingly depend on giving investors confidence that the country’s tax system is transparent, predictable and administered independently.
Speaking at the launch of the inaugural Revenue Appeals Tribunal Tax Law Reports, Khumalo said investors look beyond tax rates and incentives, placing equal importance on the strength of legal institutions and the certainty of dispute resolution.
“For our country to attract foreign direct investment, we need certainty,” he said.”Investors should invest in places where the principles are clear, institutions are independent, and where the system operates fairly and efficiently.”
Khumalo said the publication of the tribunal’s decisions marks an important milestone in strengthening Eswatini’s legal and business environment by making tax jurisprudence more accessible and consistent.
He described the reports as more than a collection of legal decisions, saying they represent a commitment to transparency, legal education and the rule of law.
According to the AG, accessible and coherent tax jurisprudence is essential for creating confidence among businesses, taxpayers and investors, as it provides clarity on how tax laws are interpreted and applied.
He said the reports would become an important reference for judges, legal practitioners, accountants, tax administrators, academics and taxpayers, while improving consistency in tax administration and encouraging voluntary compliance.
Khumalo also noted that the Revenue Appeals Tribunal plays a critical role in balancing the government’s responsibility to collect revenue with taxpayers’ right to have disputes heard by an independent and impartial body.
“The publication of well-written tax law decisions is one of the defining characteristics of a mature legal system,” he said.
“It enables the law to evolve through established principles and reasoned decisions rather than uncertainty.”
He added that the tribunal’s rulings would also help policymakers identify areas where legislation may need strengthening, while easing pressure on the courts by developing specialist tax jurisprudence.
Khumalo commended the tribunal for producing what he described as high-quality judgments, saying he had personally reviewed some of the decisions and was impressed by their independence and sound legal reasoning.
“The strength of any legal system is measured not merely by the quality of its rules, but by the integrity of the institutions that interpret and apply them,” he said.
The inaugural Revenue Appeals Tribunal Tax Law Reports compile landmark tax decisions that are expected to serve as authoritative guidance for the legal profession, businesses and taxpayers, while reinforcing Eswatini’s reputation as a jurisdiction committed to legal certainty and sound economic governance.
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