Eswatini Revenue Service (ERS) has reaffirmed its commitment to making Tax Compliance Certificates (TCC) accessible to every taxpayer in the Kingdom.
Addressing recent public discourse regarding the Income Tax (Compliance Certificates) Regulations, 2022, Commissioner General Brightwell Nkambule cleared the air in a statement issued yesterday.
“ERS does not use the TCC to punish taxpayers,” said Nkambule.
“Where taxpayers may have compliance challenges, the ERS assists them to regularise their tax affairs and provides an option to obtain a TCC once corrective commitments are made. ERS invites every taxpayer who has any form of compliance issue to engage the ERS to find solutions towards resolving compliance challenges”.
The Commissioner General clarified that the TCC is simply a formal confirmation that a taxpayer has met their existing legal obligations.
To be considered compliant, a taxpayer must be registered with the ERS, have filed all necessary tax returns, including “nil” returns for inactive periods, and have settled outstanding debts for PAYE, VAT, and Income Tax.
Furthermore, any taxpayer currently under a payment arrangement must remain up to date with those agreed-upon instalments.
Commissioner General Nkambule noted that the TCC protects compliant taxpayers by ensuring everyone participates in the system fairly, adding that the majority of Emaswati and local businesses are already meeting these standards.
To eliminate bureaucracy and save time for taxpayers, the ERS has fully digitized the application process.
Taxpayers no longer need to visit physical service centers to prove their status or wait days for paperwork. Instead, the certificate can be obtained through the ERS TaxPal App, which is available on the Apple App Store, Google Play Store, and Huawei App Gallery.
Alternatively, the process can be completed via the ERS official website at www.ers.org.sz.
Once the application is submitted through these digital channels, the certificate is typically generated and emailed within five minutes, providing immediate proof of compliance for personal or business use.
A key takeaway from the Commissioner General’s statement was the ERS’s willingness to assist those facing compliance hurdles.
He stressed that the TCC is not intended to punish taxpayers who are struggling. Instead, the ERS invites any individual or business with compliance issues to engage them directly to regularize their affairs.
The ERS provides clear options to obtain a TCC once corrective commitments and payment plans are established, focusing on finding solutions rather than imposing barriers.
The ERS also reminded the business community of the specific thresholds regarding the TCC in trade.
A Tax Compliance Certificate is required when procuring goods or services exceeding E20 000 per transaction.
This regulation applies to procurement conducted by Government institutions, public enterprises, and private sector organizations.
However, there are notable exceptions to this rule. The requirement does not apply to international vendors with no local tax obligations, over-the-counter retail purchases, or small businesses and individuals who do not have outstanding tax debt.
To facilitate this, the ERS is currently offering support to procuring entities to help them validate the compliance status of suppliers within their databases.
The revenue collected through these efforts directly supports the 2026/2027 National Budget goals as outlined by the Minister of Finance.
These funds are essential for public services such as healthcare, education, infrastructure development, and social initiatives like Imali yaboGogo.
For further information, taxpayers are encouraged to reach out to the ERS Call Centre at 2406 4050, email info@ers.org.sz, or visit any ERS Service Centre to speak with a Client Relationship Consultant.