SRA WON’T REVERSE ESTIMATED TAXPAYERS’ ASSESSMENTS

MBABANE – As of last Friday, the Eswatini Revenue Authority (SRA) Commissioner General, Dumisani Masilela, shall not reverse any estimated assessments issued against taxpayers.

Masilela, through a notice to the public on the reversal of assessments,  (on Friday, March 1, 2019), said he would not reverse any estimated assessments issued against taxpayers who had failed to submit their returns.
Furthermore, he said the taxpayers who were seeking the assessments were most likely to have ignored reminders from his office.

“Additionally, any failure to adhere to the notice or the provisions of the law will result to a liability as per the Income Tax Order 1975, as amended.”
Masilela further urged taxpayers to advise SRA of their preferred mode of communication. This, he said, was required to facilitate receipt of communication from the SRA.
He said where the contact details or physical address had changed; taxpayers were cautioned on the legal obligation to notify the commissioner general of the change.

The commissioner general said this had come to the fore following that SRA had noted an increase in the number of taxpayers requesting for reversal of estimated assessments raised by him. He said taxpayers who ended up with estimated assessments were most likely to have ignored his numerous reminders to file their income tax returns. Masilela said these include among many: the annual public notices, phone calls and letters.

“Estimated assessments are raised in accordance with Section 39 of the Income Tax Order 1975, as amended, which states that an estimated assessment may be raised by the commissioner general in a case in which a taxpayer defaults in furnishing a return; or, if the return submitted by the taxpayer is unsatisfactory to the commissioner general.”

Raised

After the estimated assessment had been raised, the taxpayer has a right to object to that assessment within 21 days as provided for by Section 52 sub-section 1 of the Order.
In the statement, the Commissioner General said taxpayers should note that failure to object within the time limit set, the assessment was rendered final and any tax due was collectable and must be paid by the taxpayer.

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