eSwatini
Graded Tax Act, 1968
Act 39 of 1968
- Assented to on 11 December 1968
- Commenced on 1 January 1969
- [This is the version of this document at 1 December 1998.]
1. Short title
This Act may be cited as the Graded Tax Act, 1968.2. Interpretation
In this Act, unless the context otherwise requires—“authorised officer” means a collector, police officer or Swazi authority;“collector” means a person authorised in writing by the Commissioner to be a collector and also means an employer;[Amended A.10/1988]“Commissioner” means the Commissioner of Taxes appointed under the Income Tax Order, 1975;[Added A.7/1985]“employer” has the same meaning as in the Second Schedule to the Income Tax Order, 1975;[Amended A.10/1988]“graded tax” means the tax imposed by section 3;“income” means gross cash income received by or accrued to or in favour of a person—(a)from any source within Swaziland in respect of—(i)his trade, business or profession;(ii)wages or salary arising from his employment;(iii)any dividend, interest, allowance or annuity, except a cash allowance paid bona fide in terms of a contract of service in lieu of rations in any case where the employee has the option to receive rations as an alternative to the cash allowance;(iv)rent, royalty or premium for a lease; or(b)income deemed to be from a source in Swaziland by virtue of section 3(2);[Replaced A.10/1988]“magistrate’s court” means a court established under the Magistrates Courts Act, 1938;[Replaced A.10/1988]“Minister” means the Minister for Finance;“stamp” means a stamp approved by the Commissioner;“Swazi authority” includes a person holding office as a Chief within the area of his jurisdiction in accordance with Swazi law and custom or an indvuna or umgijimi or anyone duly authorised to perform the Chief’s function;[Amended A.7/1985]“tax card” means a card relating to the payment of tax and approved by the Commissioner;“taxpayer” means a person liable to pay tax; and“tax year” means the period commencing on the first day of January, 1969, and ending on the thirtieth day of June, 1969, and each period thereafter commencing on the first day of July in one year and ending on the thirtieth day of June in the next ensuing year.[Amended A.25/1969]3. Imposition of graded tax (Schedule)
4. Exemption from graded tax
5. Payment of graded tax derived from employment and related matters
6. Payment of graded tax other than on income derived from employment (Schedule Part II)
6bis. Aggregation and set off
A person who has, in respect of the tax year for which he is liable to pay graded tax, paid such tax under section 5 or 6 shall not be required to pay, in the aggregate, more than the maximum amount of tax payable under this Act and any tax already paid in accordance with any of those sections shall be set off against the tax payable under the other section.[Added A.7/1985]7. Power to demand receipts or documents
8. Keeping of records and furnishing of information
9. Tax records
10. Recovery of graded tax
11. Appointment of taxpayer’s agent
If necessary, the Commissioner may declare a person to be the agent of any other person, and the person so declared an agent may be required to make payment of any graded tax due by that person from any money, including pension, salary, wages or other remuneration held by him for, or due by him to, the person whose agent he had been declared to be.12. Cancellation of tax stamps
A person, on affixing a tax stamp to a tax card, shall immediately deface the stamp by writing or impressing in ink on or across it his name or initials or the name or title of his firm or company or his business name, and the date of defacement, so as effectually and permanently to deface the stamp and render it incapable of being used again.13. Forging or misuse of tax stamps
The provisions of Part VI of the Stamp Duties Act No. 37 of 1970 shall apply in relation to stamps under this Act.14. Onus of proof
In any proceedings, whether civil or criminal, under or arising out of this Act, it shall be presumed that a person is liable to pay graded tax unless the contrary is proved.15. Refunds
Where the Commissioner is satisfied that an amount paid by a person was in excess of the amount payable under this Act, he shall refund to that person the amount of such overpayment.16. Failure to pay graded tax
A person who, without lawful excuse, fails to pay graded tax due by him within thirty days of the date on which it falls due, shall be guilty of an offence.17. Current tax clearance certificate to be produced in certain instances
Notwithstanding any other law, no licence, permit, passport, travel document, certificate of khonta or of naturalisation or registration as a citizen of Swaziland, or any other certificate or document of authorisation prescribed by regulation shall be issued to a person liable to pay graded tax, without prior production, to the person authorised by law to issue such licence, passport, travel document, certificate or other document, of the current tax clearance certificate issued to the person in whose favour the document is required.18. Penalties
A person who has committed an offence specified in—19. Regulations
The Minister may, by notice in the Gazette, make regulations to implement the objects of this Act, and in particular but without limiting the generality of the foregoing, such regulations may provide for—History of this document
01 December 1998 this version
Consolidation
01 January 1969
Commenced
11 December 1968
Assented to
Documents citing this one 1
Gazette 1
1. | Swaziland Government Gazette supplement dated 1976-12-24 number 806 |