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  • It is a levy collected on alcoholic beverages and tobacco products. This excludes traditional beer.

The Alcohol and Tobacco Levy Act of 2019, which provides for the imposition and collection of a levy on alcoholic beverages and tobacco products and other incidental matters.

  • All importers of alcoholic beverages and tobacco products
  • All local manufacturers of alcoholic beverages and tobacco products.
  • On locally manufactured goods, the levy will be collected at the first point of sale after the manufacturing process.
  • On imports of these products, the Levy will be charged at the point of first entry of the product into the territory of the Kingdom of Eswatini.

1st October 2019. Imports made from this date will be subject to the levy, as well as local sales made by manufacturers.

  • All alcoholic beverages excluding traditional beer
  • Tobacco (in the form of cigars, cheroots, cigarillos, cigarettes, pipe tobacco and snuff)
  •  
  • 7% on all imports
  • 2% on locally manufactured products – collectable on the first sale after manufacture
  • Only local producers are eligible to collect the levy on the first sale, other than on a sale for export.
  • Tax invoices of local producers should reflect both the 2% levy and 15% VAT, respectively.

(NB: Local retailers are NOT expected to collect the levy)

Local manufacturers of alcoholic beverages and tobacco products are expected to submit ATL Returns. All returns and payments are due by the 20th of the following month.

  •  

YES, the taxpayer is expected to submit a NIL ATL return.

  •  
  • Late submission of ATL return: 2% per month
  • Late or none payment: 2% of the outstanding balance

No. ATL is non-refundable nor deductible as input tax.

The taxable value for ATL purposes is critical in the computation of the correct amount of ATL payable to the SRA. The working out of the taxable value is illustrated in the examples below:

(Click on the images to enlarge viewing)

Note:

  1. VAT is imposed after all fiscal charges
  2. Taxes due on imports from NON-SACU cannot be deferred
  3. ATL is not paid through VAT Refund system
  4. VAT difference will be settled through pre-payment account

 

With effect from 1st August, 2018 the VAT rate will change from 14% to 15%. 

http://www.sra.org.sz/documents/1531902464.pdf.

A taxable person refers to any person, business or entity that is registered or has an obligation to register for VAT.

Businesses that are making a taxable turnover of E500, 000 or more per annum.

Registration is not mandatory if the taxable turnover is less than E500, 000/annum, but a business may register voluntarily if they comply with the requirements for registration as stated in the VAT Act. E.g. does the business have a fixed place of doing business in Swaziland; is the business able to keep proper books of account; will the business be able to submit accurate returns as and when required by the Act.

The import VAT relief on goods worth up to E1,000 (one thousand Emalangeni) is provided on the following conditions:

* It is ONLY for bone fide personal imports; any goods that do not fit this description will not qualify for the relief.

* You must have been out of Swaziland for a minimum of 48 hours.

* You must not have elected to declare the goods using the Sekulula VAT Easy system.

A. Non -Profit Cultural and Amateur sporting activities

  1. Founding documents (Constitution,  Memorandum and Articles of Association or Trust Deed); and
  2. Current financial statements.

B. International Agreements

  1. Government to government agreements
  1. MOU between Swaziland and a foreign government 
  2. Financing agreement of that particular project
  1. A treaty to which Swaziland is a Signatory
  1. Any secondary document arising from the treaty pertaining to a particular project signed on behalf of the Swaziland government.
  2. Financing Agreement
  1. Agreements with Public International Organizations
  1. Grant contract award
  2. Frame work agreement

C. Diplomats, Diplomatic and Consular Missions

  1. Completed Refund form;
  2. The qualifying individual must  submit the above form together with authentic invoices from the suppliers clearly specifying the item purchased and the quantity;
  3. Diplomatic card.

A. Amateur (unprofessional) organization of sporting activities and non- profit and cultural activities and services.

B. International Agreements

C. Diplomats, Diplomatic and Consular Missions and international organizations

VIEW FORMS


  View all Application Forms

  View all Customs and Excise Forms

  View all VAT Forms

  View all Income Tax Forms

  View all Other Forms




PUBLICATIONS

 

    TAX CALENDAR   SEE ALL DATES

Provisional Tax:

1st payment is due no later than 31st December

2nd payment is due no later than 30th June

3rd payment is due on receipt of Notice of Assessment after having submitted Income Tax returns


Remittance of PAYE:

No later than the 7th every month


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