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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 |
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RATE/IT004/22 v ESWATINI REVENUE SERVICES |
RATE/IT004/22 v Eswatini Revenue services, The Commissioner General
for Eswatini Revenue Services (004/22) (2023) RATE 004 (May 2023) |
11 May 2023 |
Tax Issue: Waiver and abatement of Penalty. |
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RATE/IT019/23 v ESWATINI REVENUE SERVICES |
RATE/IT019/23 v Eswatini Revenue Services, The Commissioner for
Eswatini Revenue Services (019/23) (2023) RATE 019 (October 2023) |
29 August 2024 |
VAT – Income Tax – No response to objection - Adjustments of VAT returns on non-compliance – Under declaration of standard rated goods – Investigation. |
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RATE/IT017/2023 v ESWATINI REVENUE SERVICES |
RATE/IT017/2023 v Eswatini Revenue Services (017/23) (2023) RATE 017 (October
2023) |
7 July 2024 |
Tax Issue: Source of Income from non-resident service provision- Withholding taxes on
services rendered digitally without the service provider physical presence in Eswatini
- Appellant contending that such services cannot attract both withholding tax and
VAT reverse charge at the same time - Appellant further contending that where
services are considered as imported into Eswatini only VAT reverse charge is leviable
and no withholding tax due since the source of such services income is outside
Eswatini. Respondent arguing that income on services was sourced in Eswatini. |
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RATE/CU013/23 v ESWATINI REVENUE SERVICES |
RATE/CU013/23 v Eswatini Revenue Services, The Commissioner for
Eswatini Revenue Services (013/23) (2023) RATE 013 (April 2023) |
7 March 2024 |
Aggrieved by the Respondent’s decision, in April 2023, Appellant lodged an appeal before
the Tribunal, appealing a tax assessment on the purchase of a motor vehicle from the
United Kingdom. For purposes of clearance and payment of the relevant import duties, the
Appellant presented a receipt in order to enable the Revenue Authority to levy the
appropriate import duties. Appellant was however advised by the Respondent that due to
the discrepancy in the amount declared by her through the invoice for the car amounting
2
to 490.00 GBP with an Eswatini value of E 9, 988.28 (Nine thousand Nine Hundred and
Eighty eight Emalangeni and Twenty Eight cents) and the amount actually paid to the seller
being a total of 688,00 GBP with an Eswatini value of E 14 035, 21 (Fourteen Thousand
and Thirty Five and Twenty One cents) this rendered the information given by the
Appellant as contradictory. |
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RATE/VT014/2023 v ESWATINI REVENUE SERVICES |
RATE/VT014/23 v Eswatini Revenue Services, The Commissioner
for Eswatini Revenue Services (010/23) (2023) RATE 010 (May
2023) |
4 April 2024 |
Tax issue: VAT Audit Assessment- findings established that standard rated output
was declared as zero rated whereas standard rated. Appellant averred that the invoices considered
as misclassified by Respondent were erroneously accounted under Appellant whereas they belonged
to a sister company. |
