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All FAQs   80

A company cannot start charging VAT until the registration process is complete with all the necessary documents.

The wall certificate should be displayed at the principal place of the business. Copies (which are obtainable at the ERS Head Office) should be displayed in all other branches.

At the end of a tax year ending June 30th of each, all employers must issue employees PAYE05 certificates which refelects PAYE deducted against salary recieved for each employee. This is a right of any employee. 

You can certainly ask the ERS to check using the PAYE05 certificate if the correct tax was deducted and remitted to the ERS; you can also use the tax calculator on our website to check yourself.

All church employees are liable to pay income tax (PAYE) on their remuneration (but not the church as an organization as it is, by its nature, an exempt organization.

ALL businesses registered as companies with the Registar of Companies MUST submit audited statements with their tax returns. Sole traders (registered as such) who have an annual turnover exceeding E500 000 are also expected to submit audited statements with their returns. Sole Traders earning less than E500 000 per year may not submit audited statements, though they must submit well presented books of accounts.

Any person who receives employment income above E41 000 annually either as a full time employee or part time employee; thus any employer is required to deduct tax the tax due from any remuneration paid to their employees

Yes - at the same rate of tax as other similar accommodation offered on commercial land.

Tax is chargeable on the taxable income of a business: where there is a loss there will be no tax charged, however the loss can be carried forward to the following year but they have to be declared and assessed. That business is still required to submit an Income Tax return declaring those loss. 

There are special tax rates applicable to terminal benefits. Related page

Anyone who receives income from any letting of accommodation is liable to Income Tax on those receipts. It is the responsibility of every person receiving such rental income to declare such income. In the event that such income is not declared the Commissioner General is empowered to raise estimated assessments on such income

Anyone who earns an income in the Kingdom of Eswatini is required to register for tax purposes. You must register within 60 days of first receiving an income. Once you have been registered for tax you are issued a unique Taxpayer Identification Number (TIN).

Their status as regards tax on profits depends on the categories in the Public Enterprise Unit Act and the reason why they were constituted; some are regulatory bodies whilst some are an arm of government. Those who are trading are generally taxed just like any other enterprise.

Greater efficiency and effectiveness and better and more responsive service delivery. Please give us feedback if we either exceed or fail to meet your expectations.

Whistleblowing remains the backbone in fighting fraud and corruption in our Environment. Incidents of fraud, corruption and any unethical conduct are extremely detrimental to the good name & stature of the organization and  water down all the good reforms the organization has adopted.The ERS is calling all taxpayers to “unmask tax corruption” by reporting such cases via our TOLL FREE line 800 8000 or email:internalaffairs@ers.org.sz

All persons and businesses in Swaziland are liable to pay tax unless specifically exempted. There are specific exemptions for a small number of persons (for example, for imported goods purchased by the King and Indlovukazi and for importations by accredited diplomats)

A foreign business cannot register for ASYCUDA in Eswatini; they will need to use an agent who is registered for ASYCUDA in Eswatini

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 Eswatini; 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.

Yes - all businesses on Swazi Nation land are subject to tax and they must be registered, the rate of tax applicable is the same as that applicable to other similar businesses operating in Swaziland

Yes the ERS pays tax on purchases and importations just like any business. Likewise its employees pay Income tax through the PAYE system

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    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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