Practice Notes and Guidelines

PRACTICE NOTES

Practice notes are developed using the applicable legislations and are meant to assist with simplifying the application of the law. They do not replace the legislation but purely provide means for better understanding the principles of the law.

• Notice to taxpayers COVID-19

• Practice note on Voluntary disclosure

• VAT reverse charge for Sugar Cane Growers

• Transactions for TIN

• Issuance of TCC

• Taxability of Diplomats

• Practice Note on the Recovery of Tax in cases of Default

• Practice Note on the Advance Payment of VAT

• Practice Note Withholding Tax on Interest Payable to all Resident Person

• Practice Note Issuance of Tax Directives for Lump Sum Payments Payable to Employees and Former Employees

• Practice Note Defination and Interpretation of Proper books of Accounts

• Appointment of Public Officers

GUIDELINES

• SRA External Guideline - Disposing Products from Rebated Goods to the Local Market - 2020

• SRA-Minstry of Finance Guidelines to Taxpayers- COVID-19

• Guide for licensing of clearing agents

• Guideline on Application of de Minimus Rule

• Guideline for Importation of Motor Vehicles

• GUIDELINE - Registration of Exporters for Preferential Treatment Access

• VAT Guide

• Guideline on taxation of de minimus benefits

• Guideline for Processing Rebates and Exemptions for New and Returning Residents

• Guideline on the Issuance of Tax Compliance

• Guideline on Domestic Taxes Exemptions 1

• Guide on appointment and liabilities of a public officer

• Guideline of initial allowance

• Guideline on deductible bad debts

• Guideline on the tax treatment of donations and sponsorships (003)

• Guidelines for the Waiver and Abatement of penalties

• New guideline on domestic taxes exemptions

• Guideline on Donor Funded Projects

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Download SRA Strategic Plan 2015-2018

Download Swaziland Revenue Authority - Strategic Plan 2012/13 - 2014/15

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