Sales Tax Act, 1983
Act 12 of 1983
- Assented to on 9 November 1983
- Commenced on 15 September 1984
- [This is the version of this document at 1 December 1998.]
Part I – Preliminary
1. Short titleThis Act may be cited as the Sales Tax Act, 1983.
Part II – Administration
3. Commissioner to administer the Act
4. General duties and powers of officers
Part III – Sales tax
6. Levy of sales taxSubject to section 8 there shall be charged, levied, collected and paid into the Consolidated Fund of Swaziland a tax to be known as “sales tax” in respect of—
7. Settlement of disputesIf there is any dispute as to whether any transaction is liable to tax, such dispute shall be decided by the Minister whose decision thereon shall be final.
8. ExemptionsSales tax will not be payable in respect of any taxable value which, but for the provisions of this section, would be determinable in respect of the following, namely:
9. Power to amend rate of tax or Schedules
10. Determination of taxable valueFor the purposes of this Act, the taxable value to be placed on the sale of any goods or services shall be—
11. Persons liable to pay sales taxSales tax shall be paid:
12. Recovery of sales tax from purchaser by vendorNotwithstanding anything to the contrary contained in any law, sales tax payable in terms of sections 6 and 11 shall be recoverable by the seller, importer or vendor from the purchaser at the conclusion of the sale or service concerned.
13. Date of payment of sales tax
Part IV – Registration and duties of vendors
14. Registration of persons liable to pay sales tax
15. Records and accounts to be available for inspection
16. Returns, declarations and payment of sales tax
17. Substitution of agent for person not resident in SwazilandWhere a person who is liable for payment of tax under this Act, or on whom any duties are imposed by this Act or regulations made thereunder, is not resident in Swaziland, the Commissioner may by notice in writing served on any agent, manager or factor who is resident in Swaziland and has acted on behalf of that person in the matters by reference to which that person is liable or those duties are imposed direct that he shall be substituted for that person as the person liable for the tax, or that he shall be under an obligation to discharge those duties or any of them.
18. Estimates of tax on failure of vendor to furnish return
19. Interest on unpaid taxAny tax due and payable which is not paid within the period specified in this Act shall bear interest on at the rate of two per cent for each month or part of a month during which it remains unpaid:Provided that where the Commissioner considers that the circumstances warrant it, he may remit the whole or any part of any interest payable under this section.
20. Recovery of tax
Part V – Remission, rebate and refund
21. Remission and rebate of sales tax
22. Refund of tax
23. Erroneous remission, rebate and refund of sales tax
Part VI – Offences and penalties
24. OffencesAny person who—
25. Penalty for offencesAny person guilty of an offence under this Act shall be liable on conviction to a fine not exceeding one thousand Emalangeni or to imprisonment for a term not exceeding one year, or to both such fine and imprisonment.
26. Offences by bodies of personsIn the case of an offence committed under the Act by a body of persons—
27. Compounding of offences
Part VII – Miscellaneous
28. RegulationsThe Minister may make regulations in regard to any matter which is permitted or required by this Act and generally for the better carrying out of the objects and purposes of this Act.
29. Arrangement for collection of tax on imported goodsThe Commissioner and the Director of Posts and Telecommunications may make such arrangements as they may deem necessary—
30. Registration of certain goods prohibited in certain circumstancesNo registering authority in Swaziland shall register any aircraft, motor vehicle, tractor, caravan or any other goods requiring registration under any other law upon any change of ownership of such goods unless the person applying for registration produces to such registering authority a certificate issued by the Commissioner showing that—
31. ***[Repealed A.9/1991]
32. Agreement with other GovernmentsNotwithstanding the provisions of section 11 and 13, the Minister may conclude an agreement with any Government which is a party to the 1969 Customs Union Agreement in which it is provided that—
History of this document
01 December 1998 this version
15 September 1984
09 November 1983