EZULWINI – The Revenue Appeals Tribunal has received 44 tax appeals since it became operational in 2022, with 36 cases already concluded and only eight remaining pending.
Registrar of the Revenue Appeals Tribunal Nelisiwe Hlophe revealed the figures during the official launch of the Revenue Law Report covering 2023 to 2025, describing the publication as a significant milestone in the development of tax jurisprudence in Eswatini.
Hlophe said the tribunal, which was established under a Legal Notice and commenced operations on January 1, 2022, was mandated to determine appeals arising from decisions of the Commissioner General of the Eswatini Revenue Service (ERS).
She emphasised that the commissioner general was not the subject of any appeal at the event, clarifying that the presence of the ERS head was in the capacity of a guest.
“Today, the commissioner general is not the subject of any appeal. Today, he has done nothing wrong; in fact, he is simply present as our guest,” Hlophe said.
The registrar said an independent appeals body was essential in ensuring fairness in public finance processes, as taxpayers and companies needed access to a neutral and specialised institution when disputing tax assessments.
“In the complex processes of public finance, having an independent body dedicated solely to appeals management is not a luxury – it is an absolute necessity,” she said.
She explained that the separation of powers allowed taxpayers who disagreed with tax assessments to seek recourse through an appellate body that was free from external influence.
Hlophe said the Tribunal’s decisions had contributed to the development of local tax law, particularly through the publication of the Revenue Law Report.
The reports contain key decisions issued by the Tribunal over the past three years and provide a reference resource for taxpayers, tax practitioners and courts.
“For many years, our courts and tax adjudicating bodies have relied on comparative jurisprudence from other jurisdictions to interpret tax legislation and resolve tax disputes,” she said.
“While such jurisprudence provides valuable guidance, it can never replace a body of law developed within our own constitutional, legislative, economic and social context.”
She welcomed the introduction of tax programmes at the University of Eswatini, saying they complemented the publication of the law reports and reflected the growing importance of tax law as a specialised field.
The registrar said the 44 appeals received by the Tribunal covered all domestic tax legislation, as well as matters relating to international tax instruments applicable in Eswatini.
She said the conclusion of 36 cases demonstrated the Tribunal’s commitment to delivering fair, well-reasoned and legally sound judgments.
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Minister for Finance Neal Rijkenberg with stakeholders in the national revenue administration and litigation, during the launch of the inaugural Revenue Appeals Tribunal Tax Law Reports 2023-5 at the Royal Villas. (Pic: Timothy Simelane)