Swaziland Revenue Authority Act, 2008
Act 1 of 2008
- Published in Swaziland Government Gazette Extraordinary 34 on 1 April 2008
- Assented to on 13 March 2008
- Commenced on 1 August 2008
- [This is the version of this document from 1 April 2008.]
Part I – Preliminary
1. Short title and commencementThis Act may be cited as the Swaziland Revenue Authority Act, 2008, and shall come into operation on such date as the Minister may, by Notice published in the Gazette, determine.
Part II – Swaziland Revenue Authority
3. Establishment of the AuthorityThere is hereby established the Swaziland Revenue Authority which shall be a body corporate with perpetual succession and a common seal, capable of suing and of being sued in its corporate name, and with power, subject to the provisions of this Act, to do all such acts and things as a body corporate may by law do or perform.
4. Powers and functions of the Authority
5. Seal of the Authority
Part III – Establishment and composition of the Governing Board
6. Establishment of the Governing Board
7. Powers and functions of the Governing Board
8. Tenure of office and vacancyThe members referred to in section 6(1) (a) and (e) shall hold office for a period not exceeding three years from the date of appointment and may be re-appointed for one further term of three years.
9. Disqualification from membershipA person shall not be eligible for appointment as a member, or be qualified to hold office if that person has—
10. Removal from membership
11. Filling of vacancyWhere the office of a member becomes vacant before the expiry of the term of office of that member, the Minister shall, in accordance with section 6, appoint another person to be a member in place of the member whose office has become vacant.
12. Remuneration and allowances
13. Quorum and proceedings of the Board
14. Disclosure of interest
Part IV – Administration of the Authority
16. Secretary and other staff
17. Reference to Commissioner of Customs or Commissioner of Income TaxOn or after the date of commencement, reference in any written law or any other legal document to the Commissioner of Taxes, or the Commissioner of Customs and Excise shall be read and construed as reference to the Commissioner-General appointed under section 15 of this Act.
Part V – Transitional and other provisions
18. Disengagement of Departments and existing staff
19. Transfer of assets and liabilities of Departments to the Authority
20. Registration of property transferred by Government
21. Legal proceedings
Part VI – Financial matters
22. Funds of the Authority
23. Financial yearThe financial year of the Authority shall be the period of twelve months ending on 31st of March in each year.
25. Annual reports
Part VII – Miscellaneous
26. ImmunityAn employee of the Authority or member of the a Board shall not be liable in his or her personal capacity in civil or criminal proceedings in respect of any act or omission done in good faith in the performance of that employee’s functions under this Act.
27. SavingsSubject to the provisions of this Act, any right of any person, including a right of appeal, subsisting against the Commissioner of Taxes, or the Commissioner of Customs and Excise immediately before the commencement of this Act shall after commencement be treated as subsisting against the Commissioner-General in so far as that right relates to the duties of the Commissioner-General under this Act.
28. ScheduleThe Minister may from time to time, by Notice published in the Gazette, amend the Schedule.
29. RegulationsThe Minister may make Regulations for the better carrying out of the provisions of this Act.
30. Application of the public enterprise (Control and Monitoring) ActThe Public Enterprises (Control and Monitoring) Act, 1989, shall apply, as may be necessary, to the Revenue Authority.
History of this document
01 August 2008
01 April 2008 this version
13 March 2008
Cited documents 0
Documents citing this one 4
- Swaziland Government Gazette dated 2008-04-01 number 34
- Swaziland Government Gazette dated 2010-12-22 number 144
- Swaziland Government Gazette dated 2013-05-17 number 60