Times Of Swaziland: E1 800 FOR BUSINESS TAX APPEAL

E1 800 FOR BUSINESS TAX APPEAL
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Mhlengi Magongo on 17/08/2022 09:08:00


MBABANE – “In the case where taxpayers, business and tax collectors are at
odds over computation, obligation to pay or application of any rule, law and/or
policy, an independent higher appellate body must intervene, preside over and
rule on the case filed by the aggrieved party.”
This was mentioned by the Registrar of Revenue Appeals Tribunal of Eswatini
(RATE), Nelisiwe Tsabedze, in an interview with this publication. RATE was
established by the Revenue Appeals Tribunal Act No. 13 of 2019. Its main purpose
is to deal with tax-related issues between the taxpayer and collector.
Perspective
The registrar said from the business perspective, it was not about merely
providing for such right of appeal but expediently finalising the appeal as tax
payment was usually not suspended pending appeal. She said this appellate
structure in the tax sphere had been established to preside over and determine
any tax appeal over the assessment, determination and/or tax ruling of the
commissioner general, in a just, expeditious and economical way.
“Without a higher structure or mechanism to preside over and determine the
correct interpretation and application of any tax law on appeal, the
relationship between the two equally important stakeholders being the taxpayer
(business persons) and tax regulator (ERS) would easily descend to acrimony and
lead to the unnecessary demonisation of the tax collection process,” she said.
Hlophe added that RATE had jurisdiction to hear and determine an appeal arising
from an assessment, decision, ruling, determination, and direction of the
commissioner general under any revenue law.
Appeal
She said any other matter as may be prescribed by the minister, by notice in the
gazette, to be a matter against which an appeal may be made under the Revenue
Appeals Tribunal Act No.13 of 2019. The registrar also mentioned that a business
dissatisfied or aggrieved with the decision of the commissioner general relating
to assessments, directions or determinations had a right to make an appeal
against this decision with the tribunal. She added that in the previous
dispensation, the right of appeal was previously provided to an aggrieved
taxpayer at the High Court in mainstream litigation. However, matters in
mainline litigation inevitably delayed, owing to rigid and strict rules of
procedure to which judges were bound.
Satisfied
“A taxpayer who is not satisfied by any assessment, demand notice, ruling or
decision by the commissioner general on any of revenue laws administered by the
Eswatini Revenue Service may appeal to the tribunal within a period of thirty
(30 days) of receipt of the commissioner general’s decision or notice of
assessment,” said the registrar. Extension of time to file appeal or reply,
party may apply to the tribunal for an extension of time within which to file an
appeal or reply. Hlophe said such application must be supported by an affidavit
stating reasons why the applicant was unable to submit the documents in time and
served on the respondent by the appellant within two days of filing with the
clerk.
Amendment of notice of appeal and reply may, with the approval of the tribunal,
amend their notice of appeal or reply by submitting a written application for
amendment to the tribunal within at least 14 days before the hearing date and a
copy of the application must be shared with the other party. Hlophe mentioned
that an amendment must specify the matters in the notice of appeal or reply, as
the case may be, that were being amended, indicate the amendment being affected
and be served on the other party immediately after the amendment was filed. The
government of Eswatini was in the process of facilitating amendments that would
improve the tax legislation environment in the country.
Liquidation
Many businesses have in the past years faced liquidation and foreclosure due to
debts and tax penalties. Minister of Finance Neal Rijkenberg said as government,
they were committed to creating conducive environment for doing business in the
country. The minister was speaking during Business Eswatini Tax Indaba which was
hosted at Royal Villas, where he was invited as a keynote speaker.