Lodging an Appeal
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 30 days of receipt of the Commissioner General’s decision or notice of assessment.
The notice of appeal must;
(a) be in the prescribed Form 1A
(b) be properly signed either by the taxpayer or an authorized representative
(c) clearly state the decision of the Commissioner General that is being appealed against and the grounds of appeal;
(d) be accompanied by all material documents which are necessary for the determination of the appeal
(e) filed physically at the Tribunal registry in Mbabane or electronically at info@rate.org.sz
service On The Commissioner General
1. The Appellant must within two (2) days after filing the Notice of Appeal serve the Commissioner General a copy of the Notice of Appeal.
2. The Commissioner General has thirty (30) days from date of receipt of the notice of appeal to reply to Appellant’s grounds of appeal (Form 2)
What Happens After Appeal is Filed?
1. The Registrar, in consultation with the Tribunal’s President, will then
fix a date and place where the appeal is to be heard.
2. The first hearing date of an appeal will not be earlier than 21 days after the due date for the filing of the Commission’s reply or after the determination of any preliminary action as directed by the Tribunal, whichever is later. This can however be varied as directed by the Tribunal.
3. Each party to a hearing is entitled to be represented by a legal practitioner
or other representative of their choice.
Withdrawing an appeal?
1. An appellant may, at any time after filing an appeal but before hearing on the appeal is concluded, withdraw the appeal by filing a notice of withdrawal with the Registrar in accordance with Form 5.
2. The appellant shall immediately after filing a notice of withdrawal by serving a copy of the notice to the Commissioner General.