MBABANE – The Eswatini Revenue Service (ERS) has approached the High Court seeking a default judgment against local company Touch Hygiene (Pty) Ltd and its Director, Nkululeko Robson Magagula.
This is in relation to an alleged value-added tax (VAT) debt exceeding E1 million.
According to court papers filed before the High Court of Eswatini, ERS is demanding payment of E1 082 529.81 in outstanding VAT, which it claims is owed by the company.
The tax authority is also seeking interest in terms of Section 72(3) of the Value Added Tax Act of 2011, together with a further 9 per cent interest per annum until the amount is fully paid.
In addition, ERS is seeking costs of suit and any further relief the court may deem appropriate.
Court documents show that Touch Hygiene (Pty) Ltd, which is registered in Eswatini and operates from Dzeliwe Street in Mbabane, has been cited as the first defendant.
The company’s Director, Magagula, has been cited as the second defendant.
ERS states in its summons that the claim relates to outstanding VAT allegedly owed to the revenue service. The tax collector instituted legal proceedings after the alleged tax liability remained unpaid.
The matter has progressed to the stage where ERS applied for judgment by default, a legal process typically pursued when a defendant fails to file the necessary court documents to oppose a claim within the prescribed timeframes.
According to the court papers, the summons was served on April 8, 2026. The documents indicate that service was effected through an employee of the company at the firm’s principal place of business and at the second defendant’s chosen address for legal service.
The revenue service subsequently filed a notice of application for judgment by default in terms of Rule 31(3)(a) of the High Court Rules.
In its application, ERS argues that the matter concerns outstanding VAT liabilities and that the defendants failed to take the necessary legal steps to defend the action within the stipulated periods.
The case highlights the increasingly firm stance being taken by ERS in pursuing outstanding tax obligations through the courts.
The pursuit of unpaid VAT through litigation forms part of broader efforts by ERS to improve tax compliance and protect government revenue collections.
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