Revenue Appeals Tribunal Claimed
A Tribunal is a special court consisting of a panel of persons who are officially appointed by Government to look into a problem of a particular kind outside the hierarchy of the regular court system.
The Revenue Appeals Tribunal Eswatini was established in 2019 under the Revenue Appeals Tribunal Act No.13 of 2019 to hear and determine appeals from decisions of the Commissioner General under Customs and Excise Act, Value Added Tax Act, the Income Tax Order, and any other matter prescribed by the Minister, by regulation, to be a matter against which an appeal may be made to the Tribunal.
The Tribunal members were appointed in terms of Section 3 of the Tribunal Act through Government Gazette, Legal Notice No 164 of 2020, which came into effect on 13 July 2020, with a responsibility to hear and determine Revenue Appeals brought before them and also serve as the Tribunal governing body (The board).
Legal Notice No 164 of 2020, which came into effect on 13 July 2020, with a responsibility to hear and determine Revenue Appeals brought before them and also serve as the Tribunal governing body (The board). The Tribunal is headed by the Registrar who is also the CEO and is responsible for the overall administration and strategic direction of the institution. The Registrar receives and registers appeals and applications from the aggrieved parties. The Registrar also does taxation of bills of costs.
NB: Any person(s) who is aggrieved by the final determination of assessment of tax, any decision, act or omission by Commissioner General (ERS) may appeal to the Tribunal.
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