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Board and Corporate Governance

The Board has 8 members.

4 are appointed by the Minister of Finance and 4 are ex officials.

Ministerial appointments     

  • David Dlamini – Chairman


Other Board Members

  • Brightwell Nkambule (CG)
  • Phil Mnisi
  • Carol Muir
  • Prince Lindani
  • Vusie E. Dlamini
  • Ms Chazile Magongo
  • Lusekwane Dlamini


The Board has established three sub committees (each with their own charter) covering:

  • HR and Ethics
  • Audit and Risk Committee

Each report to the Board at their quarterly meetings.

The ERS Management have also put in place a committee structure with the two most senior Committees being:

  • EXCOM – the Executive Committee which meets monthly to provide overall senior management strategic direction;
  • OPCOM – the Operations Committee which meets weekly to deal with matters concerning Tax and Customs operations.

Each has a number of subcommittees that consider specific responsibility areas.

The ERS has an Internal Audit Division who conduct risk based systems audits against an agreed audit plan.

The ERS also has an external audit by:

  • The Auditor General for tax etc. revenues collected by the ERS;
  • An external audit company for ERS expenditures


  View all Customs and Excise Forms

  View all VAT Forms

  View all Income Tax Forms




Provisional Tax:

1st payment is due no later than 31st December

2nd payment is due no later than 30th June

3rd payment is due on receipt of Notice of Assessment after having submitted Income Tax returns

Remittance of PAYE:

No later than the 7th every month

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