MBABANE – The Revenue Appeals Tribunal Eswatini (RATE) has pledged to strengthen its independence, credibility and efficiency as increasing tax appeals place greater responsibility on the specialised dispute resolution institution.
Chief Executive Officer and Registrar Nelisiwe Hlophe said the Tribunal’s effectiveness would ultimately be determined by the level of confidence taxpayers, the revenue authority and the wider public placed in its processes and decisions.
Hlophe was speaking during the swearing-in of members of the Revenue Appeals Tribunal at the Tribunal’s offices in Mbabane last Friday.
“Our responsibility, therefore, is to build an institution that is independent, credible, efficient, accessible and trusted,” Hlophe said
The swearing-in, she said, marked another significant step in the continued institutionalisation and strengthening of the Tribunal, which was established to provide an independent and specialised forum for the determination of tax disputes.
Hlophe expressed appreciation to the Judiciary for its continued support, particularly the Judge President of the Industrial Court of Appeal Sifiso Nsibande, who administered the oath of office to the newly appointed members.
She said the judge president’s participation went beyond the ceremonial aspect of the occasion, as it reinforced the relationship between the Tribunal and the Judiciary and highlighted the importance of tax justice within Eswatini’s administration of justice.
“The Revenue Appeals Tribunal was established to provide an independent and specialised forum for the determination of tax disputes,” Hlophe said.
“Its mandate is, therefore, an important component of the administration of justice and of the broader tax administration framework of the kingdom.”
She said the members taking their oath were assuming a responsibility that extended beyond determining individual tax disputes.
According to Hlophe, they had been entrusted with protecting the integrity of the tax appeals process, ensuring procedural fairness, applying the law impartially and contributing to the development of sound tax jurisprudence.
She described the oath taken by the members as a solemn undertaking requiring them to discharge their duties independently, impartially, diligently and without fear, favour or prejudice.
Hlophe said this required more than legal competence, as members also needed integrity, discipline and an unwavering commitment to justice.
She congratulated the members and urged them to approach their mandate with humility, independence and a firm commitment to the rule of law.
Hlophe further called on the members to continue adjudicating tax appeal cases, noting that most already had hearing dates in an effort to avoid a backlog of cases.
“May every matter that comes before you receive your full and impartial consideration. May your decisions be guided by the law, supported by reason and delivered with fairness,” she said.
She assured the members that the Tribunal’s management and staff would continue providing the administrative and institutional support required for them to effectively discharge their judicial functions.
Hlophe said the Tribunal’s ultimate objective was to strengthen its role in the country’s justice system and tax administration.
“May the Tribunal continue to serve as a cornerstone of tax justice and contribute meaningfully to the strengthening of the rule of law and good governance in Eswatini,” she said.
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