Swaziland Revenue Authority

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.

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

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 for Licensing of Clearing Agents

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

FIND A FORM

VIEW FORMS

view and download all [Application Forms]

view and download all [Customs and Excise Forms]

view and download all [VAT Forms]

view and download all [Income Tax Forms]

view and download all [Other Forms]

PUBLICATIONS

Download SRA Strategic Plan 2015-2018

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

Practice Notes and Guidelines

GUIDELINES

FIND A FORM

VIEW FORMS

PUBLICATIONS

VAT

VAT Forms

INCOME TAX

Income Tax Forms

CUSTOMS & EXCISE

Customs and Excise Forms

IMPORTANT LINKS

Publications

Payments