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RATE/IT001/22 v ESWATINI REVENUE SERVICE |
RATE/IT001/22 v The Commissioner for Eswatini Revenue Services (001/22) (2023) RATE 001 (April 2023) |
18 April 2023 |
Income Tax-Gross Income -2016-2019 Pay as you Earn (PAYE) audit assessment – Benefits in kind. |
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RATE/IT003/22 v ESWATINI REVENUE SERVICE |
RATE/IT003/22 v Eswatini Revenue Services, The Commissioner General (003/22) (2023) RATE 003 (April 2023) |
26 May 2023 |
Infrastructural Initial Allowance -Wear and Tear allowance -Disallowed allowances-For Year ended March 2022 |
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RATE/IT001/22 v ESWATINI REVENUE SERVICE |
RATE/CU005/23 and Another v Eswatini Revenue Services-The Commissioner General (005/23) (2023) RATE 005 (March 2023) |
5 Sept 2023 |
Customs – Import – Customs duty – valuation- The Respondent
impounded the Appellant’s vehicle on the basis that import duties were not paid whereas it was considered to have been imported. |
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RATE/VT009/23 v ESWATINI REVENUE SERVICE |
RATE/VT009/23 v Eswatini Revenue Services, The Commissioner for Eswatini Revenue Services (009/23) (2023) RATE 009 (March 2023) |
17 November 2023 |
Value Added Tax – registration - Appellant applied to the Respondent for VAT registration and application was approved effective 1st September2017. The Appellant having submitted the VAT returns for the ensuing period, the Respondent disallowed the input tax claim on the basis that there was none - compliance with Section 6 of the Act in that Appellant was not yet making any taxable supplies - Appellant lodged objection against the disallowed VAT input claim, whereupon in May 2018, the Respondent then cancelled the Appellant’s VAT registration. |
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RATE/IT012/23 v ESWATINI REVENUE SERVICE |
RATE/IT012/23 v Eswatini Revenue Services, The Commissioner for Eswatini Revenue Services (012/23) (2023) RATE 012 (March 2023) |
26 July 2024 |
Tax Issue: Tax evasion, postponement, or reduction of payment – Section 65 ITO – anti- avoidance - arm’s length transaction – Transfer pricing – OECD Transfer Pricing Guidelines |
