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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-VAT Reverse Charge Instrument - Forestry Industry

2021 Step by step guide for new businesses

Public Notice_AfCFTA Implementation

PUBLIC NOTICE TO TAXPAYERS-Reconciliations

Notice to furnish returns_2020

Guide - Taxable Value on Imported Goods with VAT on Invoice.pdf

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

Notice to taxpayers COVID-19

Guideline on the application of de minimus rule

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

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

GUIDELINES

DOMESTIC TAXES

Notional Input Tax Guideline

Guideline on the Issuance of Tax Compliance

Guideline on Domestic Taxes Exemptions 1

Guide on appointment and liabilities of a public officer

GUIDELINES ON THE RIGHTS-BASED APPROACH TO CHARECTERISING SOFTWARE PAYMENTS

CUSTOMS & EXCISE

Guide for Licensing of Clearing Agents

Guideline on Registration of Exporters for Preferential Treatment Access

Guideline  Importation of Motor Vehicles

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

VIEW FORMS


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  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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