REVENUE APPEALS TRIBUNAL GETS A NOD

MBABANE - Its nothing but good news for taxpayers who wish to challenge SRA rulings and assessments as they will no longer have to go to court.

This follows the passing of the Revenue Appeals Tribunal Bill No.9 of 2019 by the House of Assembly.

The Bill was passed last week after the adoption of a report which was ranked by Chairperson of the Finance Portfolio Committee Lobamba Lomdzala MP Marwick Khumalo.

The object of the Bill was to provide for the establishment of a tribunal to hear and determine appeals from rulings and assessments, determinations and directions of the Eswatini Revenue Authority Commissioner General under any revenue.

In his submission, Minister of Finance Neal Rijkenberg said the structure would provide a platform to hear and determine appeals from rulings under revenue laws such as the VAT Act and Customs Act independent of SRA.

“This is expected to reduce the backlog and time delay for taxpayers’ cases which is the issue with the High Court,” said Rijkenberg.
He told the committee that the delay in conclusion of revenue cases at the High Court had a negative impact on the operation of businesses because they were expected to pay the taxes they were contesting with SRA pending a court ruling.

The minister said through the tribunal taxpayers would be able to represent themselves instead of hiring lawyers which was accompanied by costs.
Open
He added that the tribunal matters would not be open to the public, but would be addressed behind closed doors to ensure confidentiality on rulings of the tribunal between taxpayer and SRA.
Meanwhile, stakeholders were also given a chance to make submissions and among these were former senator and businessman Walter Bennett, who said SRA should accord people who were operating businesses in the country with respect.
He said they should improve their attitude and approach when collecting tax. Bennett further submitted that it was very sad that businesses were closing down due to the manner in which SRA operated.
“Government is applauded for piloting such an important Bill. The citizenry will be accorded fair trial without paying any legal fees,” reads the report.
Bennett further submitted that the composition of the tribunal should be diverse and represent all sectors in society for example traditionalists.
He said broad consultations should be undertaken to ensure that the tribunal effectively and efficiently carried out its mandate.
Appointment
The businessman said the appointment of the Registrar should not be done by the commissioner general as this would compromise the tribunal’s independence and impartiality.
In response, the ministry agreed with the stakeholders’ submissions that the registrar should not be appointed by the commissioner general.
Other stakeholders who made submissions were the Coordinating Assembly of Non-Governmental Organisers (CANGO) and the Women and Law.
CANGO stated that the commissioner general must continue to stand as the appellee and the party which filed the appeal be the appellant. It said therefore the registrar of the tribunal should not be appointed by the CG.
In response the ministry recommended that the president of the tribunal should be the one to appoint the registrar.
Similar
“This is similar to what happens in the Judicial Service Commission where the registrar is appointed by the chief justice,” reads the report.
The ministry further said the tribunal would be composed of seven members and that the intention was to make two teams in order to complete cases before the tribunal within the shortest time possible.
The committee submitted that the tribunal shall sit at such times and places as the president may consider convenient and economical for appellants to appear before it.
It was also the finding of the committee that the Bill was long overdue and as such stakeholders had a welcoming gesture towards it.
The Bill will now be deliberated by Senate before it is passed into an Act.

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