Eswatini Revenue Service

Tax Item Codes

For administrative and accounting purposes it is important to include the correct tax item code when making payment. This code provides information on the tax item for which the payment is made and it must be provided regardless of the mode of payment being used.*

* The MTN Mobile Money provides an option to select the tax type for which payment is being made, therefore use of the referencing format is not necessary.

The table below has the total list of tax item codes for use when referencing payments:

TAX TYPE	TAX ITEM	TAX CODE
INCOME TAX	*Company Tax*
	Tax Assessed	CT
	*Individual Tax*
	PAYE submitted by employer	IT
	Individual Tax Assessed	CT
	Penalty	CT
	*Non Resident Tax*
	NRT - Interest	NI
	NRT - Dividends	ND
	NRT - Artists	NA
	NRT - Contractors	NC
	NRT - Management Fees	NM
	NRT - Royalties	NR
	Branch Profit Tax	NB
	*Provisional Tax*
	Provisional Tax - Individuals	PI
	Provisional Tax - Companies	PC
	*Withholding Tax*
	WHT - Interest Income	WI
	WHT - Dividend Income	WD
	WHT - Rental Income	WR
	WHT - Trust Beneficieries	WT
	WHT - Penalties	WP
	*Other*
	Lotteries and Gaming	LG
	Fuel Tax	FT
	Graded Tax - Individuals	GT
	Graded Tax - Employers	IT
	PAYE Reconciliation	PR
	PAYE Reconciliation - Penalty	PR

VALUE ADDED TAX	Import VAT Prepayment	CU
	Import VAT - Deferred	DF
	Domestic VAT - Returns	VT
	Import VAT - Sekulula	VR
	Reverse Charge	RC

SALES TAX	Sales Tax	ST

CUSTOMS	Import VAT Prepayment - AW	CU
	Import VAT Deferred - AW	DF
	Customs Duties	CD
	Excise	EX
	Motor Vehicles	CU
	Sundry Expenses	SE
	Provisional	CP
	Penalties	PN
	Interest	CI