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NON-COMPLIANCE TO VAT PERSISTENT

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MBABANE – The non-compliance to remitting value-added-tax (VAT) remains a major concern for ERS as cases of VAT evasion amounted to E554 million in 2023.

Speaking during the press briefing yesterday, Eswatini Revenue Service (ERS) Commissioner General Brightwell Nkambule highlighted that currently there were 5 510 VAT registered clients. He said among these clients, there were those who continuously failed to comply with the remitting of VAT obligations.

He said they had observed that some VAT registered clients were collecting VAT, but under declaring. He said it was also observed that some clients were collecting VAT but were not declaring, and not remitting collected VAT.

He said another observed behaviour was that VAT registered clients declaring VAT but failed to remit payment. He added that, on the other hand, some VAT unregistered clients were collecting VAT. The commissioner general mentioned that another concern was the undeclared import VAT at border posts and under declared import VAT.

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