Revenue Appeals Tribunal President Mbuso Simelane says the Tribunal is aiming for between 95 and 100 per cent of its decisions to be upheld when reviewed by the High Court as it continues strengthening tax administration in Eswatini.
Simelane said the publication of the Tax Law Reports marks an important step in developing the country’s tax jurisprudence. He revealed that the Tribunal has adjudicated more than 136 cases since becoming operational.
He identified unclear tax legislation as one of the biggest causes of disputes between taxpayers and the Eswatini Revenue Service.
“We have seen so many challenges. Some they relate to the interpretation of the tax laws, the way the taxpayers are looking at it and the way the tax collectors are looking at it,” he said. 
Simelane said the Tribunal has observed gaps during hearings that often arise because certain provisions of the law are open to different interpretations.
“There should be certainty. I should know how much I should pay. There should be no inference,” he said.
He also noted that some provisions of the country’s tax legislation have become outdated and require review so they remain relevant to the evolving business environment.
“In some instances, the provisions of the tax law are outdated. They need to be reviewed so that the law is reflective of the ever-evolving and changing world of business,” Simelane said.
He said the Tribunal remains focused on delivering sound judgments because both taxpayers and the ERS have the right to challenge its decisions before the High Court.
“We want to at least get 95 per cent to 100 per cent in our favour. We are diligent… It makes this institution to be more progressive in its intent,” he said.
