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There are already agreements between Swaziland and other countries that provide for exchange of information
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 Swaziland; they will need to use an agent who is registered for ASYCUDA in Swaziland
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.
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
That is not the role of the SRA
Yes the SRA pays tax on purchases and importations just like any business. Likewise its employees pay Income tax through the PAYE system
View all Application Forms
View all Customs and Excise Forms
View all VAT Forms
View all Income Tax Forms
View all Other Forms