Differences in interpretation and/or application of the tax laws may result in the tax administrator being faced with various tax disputes. The importance of collecting the right tax at the right time cannot be overemphasized. Therefore, it is very important that any disputes that may negate the appropriate collection of revenue are resolved expeditiously, in accordance with the relevant law in an environment where all parties to the dispute have a say in the dispute resolution process.
The Tribunal is a special semi judicial body consisting of a panel of experts who are officially appointed by Government to ease the backlog of revenue cases by resolving them outside the hierarchy of the regular court system.
How we came into existence
In 2019, the Eswatini Government promulgated a Revenue Appeals Tribunal Act, establishing the Revenue Appeals Tribunal (RATE). RATE was established under Section 3 of The Revenue Appeals Tribunal Act, 2019 and mandated to hear and determine appeals that are arising from decisions of the Commissioner General of the Eswatini Revenue Service (ERS) under any tax or revenue law.
Previously; these cases were dealt with by the courts of law. This proved to be inefficient due to backlog in the High Court. The Tribunal will strictly deal with these cases to ensure revenue related cases are resolved quickly and the impact on the taxpayer is minimized.
What we do
One of the major responsibilities of the Tribunal is to maintain a balance between ERS’ powers and duties, on the one hand, and taxpayer rights and obligations on the other through . Achieving this balance will enhance the degree of equity and fairness in tax administration and improve taxpayers’ perception of the country’s tax system as being fair and equitable. International experience shows that taxpayers are then now more inclined to fully and voluntarily comply with their tax obligations.
The Revenue Appeals Tribunal is mandated to hear and determine
tax appeals from decisions of the Commissioner General. Any person(s) dissatisfied or aggrieved with the decision of the Commissioner General relating to assessments, directions or determinations has a right to make an appeal against this decision with the Tribunal. We maintain our independence at all times and are committed to delivering on our mandate fairly.
our Guiding statement
Mission
To provide non-appealable judgements in an efficient manner with quick redress; and ensuring public awareness on tax dispute resolution and court user guides for easy comprehension by taxpayers.
Vision
To be the revenue appeals tribunal (Court) preferred by revenue appellants, embraced by the High Court of Eswatini (confidence) and a regional model.
Core Values
Integrity
Care/ fairness
Innovation
Ethical
Professionalism
Good Corporate Citizen