Swaziland Revenue Authority

SRA Staff Conducting a Tax Education session

SRA Staff Conducting a Tax Education session

The SRA officially took over the responsibility of tax and customs administration from the previous Government Departments of Income Tax and Customs & Excise in 2011. It was officially launched by His Majesty King Mswati III in March 2011.

The key task of the Revenue Authority is to collect tax revenues and it is also responsible for the customs function of all the country’s ports of entry. One of the main achievements of the SRA is the successful introduction of Value Added Tax (VAT) in April 2012.

VISION

The SRA’s vision is ‘to be a modernised, credible and customer centric Revenue Authority’.

MISSION

Our mission is ‘to provide an efficient and effective revenue and customs administration, driven by professional and motivated staff, that promotes compliance through fair, transparent and equitable application of the law’.

MAIN RESPONSIBILITIES

  • Assess and collect all revenue on behalf of the Government
  • Administer and give effect to the laws or the specified provisions of the laws set out in the Schedule and account for all revenue to which those laws apply
  • Study the revenue laws and identify amendments which may be made to any revenue law for the purposes of improving the administration of, and compliance with, revenue laws
  • Educate taxpayers on taxation and customs laws and the value of voluntary compliance
  • Put in place effective internal control systems that promote efficiency and effectiveness in the collection of revenue whilst minimising the risk of error and fraud
  • Take measures as may be required to counteract tax or revenue fraud and other forms of tax or revenue evasion
  • Facilitate trade.

REVENUE LAWS ADMINISTERED BY THE SRA

  • The Transfer Duty Act, 1902
  • The Customs and Excise Act, 1971
  • The Lotteries Act, 1943
  • The Graded Tax Act, 1968
  • The Stamp Duties Act, 1970
  • The Income Tax Order, 1975
  • The Fuel Oil Levy Act, 1980  
  • The Sugar Export Levy Act, 1997
  • The Value Added Tax Act, 2011
Swaziland Revenue Authority

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