The Swaziland Revenue Authority (SRA) was established through the Revenue Authority Act 2008 with a purpose of it taking over administration of Swaziland’s tax legislations from the previous Government Departments of Income Tax and Custom & Excise. The Authority began operations on 1 January 2011 in line with its mandate as stated in the founding Act; some its responsibilities as articulated in th
e mandate include:
• Assessment and collection of all revenue on behalf of the Government;
• Administering and giving effect to the laws or the specified provisions of the laws set out in the Schedule and account for all revenue to which those laws apply;
• Promoting compliance with the revenue laws;
• Taking such measures as may be required to counteract tax or revenue fraud and other forms of tax or revenue evasion;
• Ensuring that all revenue collected is, as soon as reasonably practicable, credited to the Swaziland Government General Account;
• Subject to the provisions of the Act, take such other measures as considered necessary or desirable for the achievement of the purposes or provisions of the revenue laws.
