Email Us

Contact Centre
(+268) 2406 4050

Business Consultative Committe


The ERS is committed to consulting with commercial stakeholders in the Kingdom of Eswatini on its strategies, policies, operational programs and administrative procedures that govern and affect the Kingdom's commercial trade. The purpose of these consultations, in general terms, is to promote mutually beneficial collaboration between the ERS and the commercial trade community on border and tax administration matters to the benefit of Eswatini, the country's economy as well as our trade sector. To this end, the ERS established the Business Consultative Committee (BCC) with a mandate, membership and procedures as described below. The BCC provides a mechanism for representatives of business to discuss operational aspects of the tax and customs system with the Eswatini Revenue Service.


1. The role of the BCC is to foster a stronger relationship and greater understanding between businesses and Eswatini Revenue Service,  taking a strategic-level view and aiming to improve the:  

  •  administration of the tax system
  • implementation of Government policy-on tax related issues.
  • understanding of the commercial environment
  • awareness of the concerns of business
  • Formulation and review of the tax planning on ongoing basis.

2. The BCC will consider cross-cutting tax and customs issues, and provide a forum for discussion on strategic issues, focusing on administration and operational policy. 

Framework / Membership

The BCC comprises a number of members drawn from businesses (maximum ten) including some nominated by the Business Eswatini, Eswatini Institute of Accountants, Law Society of Eswatini SIPA, SEDCO, Eswatini Commercial Amadoda and FESBC. The Commissioner General chairs the BCC and his office provides secretariat support to the Committee.  Other ERS attendees will are:

  • All Commissioners
  • Chief Legal Officer
  • Other ERS Directors and professional advisers will be invited to attend as and when a need arises.


The BCC meets on a quarterly basis or may meet more frequently should circumstances dictate. As part of the its obligation to foster open communications, the Committee is expected to meet with respective business representatives, associations and any relevant stakeholders in separate executive sessions to discuss any matters that the Committee or each of the smaller working groups believe should be discussed privately.

Reporting and Outputs 

The  Chairperson of the BCC is expected to account to the relevant authority (Minister for Finance) for activities undertaken by the Committee and make recommendations to the Minister concerning  the adoption of any matters arising from the forum. Minutes of each meeting of the BCC will be published on the SRA website.

Performance Measures

All issues that arise from the BCC are meant to be progressed or dealt with within three months of being raised; exceptions are fully reported at the next BCC meeting.

Minutes of previous meetings

1. February 21, 2013

2. November 21, 2013

3. February 20, 2014


  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

See All

© 2023 Eswatini Revenue Service. All rights reserved

Website Designed by Real Image Internet