Finance Minister Neal Rijkenberg has described the launch of the Revenue Appeals Tribunal’s inaugural Tax Law Reports as a major milestone that will strengthen legal certainty, institutional efficiency and public confidence in Eswatini’s tax system.
Speaking at the official launch at Royal Villas, Rijkenberg commended the Tribunal for reducing the backlog of tax appeal cases since it began operations in 2022.
“Since you commenced operations in 2022, you have carried a heavy mantle with absolute distinction. You have been a pivotal player in reducing the backlog of tax appeal cases, providing our taxpayers and the state with specialized semi-judicial avenues for dispute resolution,” he said.
Rijkenberg said the reports would perform three critical functions. Firstly, they would build certainty and public trust by providing a transparent record of how revenue laws are interpreted, allowing taxpayers and investors to make informed decisions. 
Secondly, the reports will standardise the application of tax laws by creating clear precedents, ensuring consistency and fairness in future rulings.
Thirdly, they will enhance institutional efficiency by allowing lawyers, taxpayers and the Eswatini Revenue Service (ERS) to reference settled points of law before cases proceed to full hearings, reducing costs and speeding up dispute resolution.
“The publication of these reports is a living testament of the core values of the tribunal: efficiency, innovation, integrity and excellence,” Rijkenberg said.
He added that a transparent tax system supported by an impartial appeals process would make Eswatini a more competitive investment destination.
