Eswatini Revenue Service

The Charter sets out the way we will conduct ourselves when dealing with you. It will help you understand:

Your rights as a taxpayer
Your important tax obligations
The service and other standards you can expect from us, and
What you can do if you’re dissatisfied with our decisions, actions or services, or you want to lodge a complaint.

It is for everyone who deals with us on Income Tax, Sales Tax (VAT), Customs, Excise and other laws we administer.

Your Rights

You have the right:

To be presumed honest and compliant
To be treated fairly with your legal rights and freedoms fully respected
To have access to professional services and assistance from us and for us to give you information that you can rely on
To expect us to explain to you the decisions we make about your tax affairs
To appeal or seek a review
To be represented and advised
To entitlements, deductions, allowances and refunds
To minimize your tax liability within the bounds of the law
To have overpayments of tax or duties refunded to you within 45 days
To request a payment plan
To have access to your information
To preserve privileged communications from disclosure
To have privacy, confidentiality and for trade secrets to be safeguarded
To complain and to expect that your views will be heard and addressed
To expect us to administer taxes and duties in ways that minimize compliance costs.

Your taxation obligations

In return we expect you:

To be honest in all your dealings with us
To maintain the records required by law
To be accurate and take reasonable care in preparing all documents you submit to us and in choosing those who act for you
To register immediately when starting in business and to notify us promptly of relevant changes of circumstances
To lodge returns or other information by the due date
To notify us of any mistakes promptly
To disclose non-privileged documentation
To cooperate fully with us
To be aware of your personal responsibility
To pay your taxes and duties on time
To be aware of liability for penalties and interest.