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Appeal

According to the ga]ette, a notice of appeal to RATE shall be in writing, setting out the grounds of appeal and be served upon the commissioner

MBABANE - It will cost a business about E1 800 to appeal the ruling of the from decisions of the commissioner general under Customs and Excise Act, Value Added Tax Act, the Income Tax Order, and any other matter.

This was mentioned by RATE chief executive officer (CEO) Nelisiwe Tsabed]e in an interview with this publication.

The registrar said from the business perspective, it was not about merely providing for such right of appeal but expediently finalising the appeal as tax payment was usually not sus pended pending appeal.

She said this appellate structure in the tax sphere have been established to preside over and determine any tax appeal over the assessment, determination and or tax ruling of the commissioner general, in a just, expeditious and economical way.

“:ithout a higher structure or general within days of the date on which a decision of the commissioner general is served on the appellant

The documents should then be submitted to the tribunal within mechanism to preside over and de termine the correct interpretation and application of any tax law on appeal, the relationship between the two eTually important stakeholders being the tax payer (business persons) and tax regulator (ERS), would easily descend to acrimony and lead to the unnecessary demonisation of the tax collection process,´ she said.

Tsabed]e added that RATE has jurisdiction to hear and determine an appeal arising from an assessment, decision, ruling, determination, and direction of the commissioner gener al under any revenue law.

Many businesses and have in the past years faced liTuidation and fore closure due to debts and tax penalties.

Minister of )inance Neal Rijken berg said as government, they were committed to creating conducive environment for doing business in the country.

The minister was speaking during %usiness Eswatini Tax ,ndaba, which was hosted at Royal Villas, where he days upon receipt of the decision of the commissioner general.

The tribunal is headed by the regis trar, who is also the chief executive officer (CEO) and is responsible for was invited as a key note speaker.

The ,ndaba was aimed at address ing tax related issues affecting busi nesses locally and abroad as well as educating the business more on tax.

Rijkenberg said they were in the process of facilitating amendments that would improve the tax legis lation environment and make local laws responsive to their harsh reali ties while ensuring sustainability of the fiscus.

Amendments

He said specific examples were the Amendment of the value added tax (VAT) Act and the proposed amend ments to the ,ncome Tax Order.

“Other legislations are also to fol low to ensure that our legislations are relevant and support economic growth as well as the welfare of emaSwati,´ he said.

The minister added that taxes and their ability to move goods with ease are important elements of a condu cive business environment.

He alluded that key indicators that they had used in the past to track pro gress and international competitiveness in these areas had been the paying taxes and trading across borders indices of the now discontinued ease of doing business indicator by the :orld %ank.

He mentioned that they have contin ued to priorities improvements in the tax and trade environments despite the absence of the ease of doing business indicator.

Rijkenberg added that the signifi