Africa-Press – Eswatini. The Eswatini Revenue Service (ERS) has reinforced the mandatory requirement for a Tax Compliance Certificate (TCC) in all procurement transactions exceeding E20 000, in a move aimed at strengthening tax compliance, transparency and accountability across both public and private sectors.
In a public notice issued on January 23, 2026, ERS confirmed that the requirement is provided for under the Income Tax (Compliance Certificate) Regulations, 2022, in terms of Legal Notice 484 of 2022. The regulations apply to any individual or entity tendering to supply goods or services valued above E20 000 to Government, local authorities, parastatals, companies, or any other institution.
According to ERS, a Tax Compliance Certificate serves as official proof that a taxpayer is fully compliant with all applicable tax laws in the Kingdom of Eswatini, including Income Tax, Value Added Tax (VAT), and other statutory tax obligations.
The notice further places a legal obligation on all procuring entities to demand a valid Tax Compliance Certificate from suppliers before awarding any contract above the stated threshold. Failure to comply with this requirement constitutes a serious offence under section 66(2)(b) of the Income Tax Order, which criminalises acts that evade or defeat the collection of tax.
ERS warned that any institution that fails to request a Tax Compliance Certificate as part of its procurement system may be deemed to have assisted a non-compliant taxpayer and could be held liable in accordance with relevant legislation.
To support ease of compliance, ERS has implemented a self-service electronic platform that enables taxpayers to generate Tax Compliance Certificates 24 hours a day, seven days a week. This digital solution is intended to simplify compliance processes and reduce administrative delays for businesses and suppliers.
In addition, ERS has made provisions to assist organisations with bulk verification of supplier databases, recommending that such confirmations be conducted quarterly to ensure smooth procurement operations and continued compliance.
The directive takes immediate effect, with ERS urging all institutions to exercise due diligence in procurement processes and ensure that all suppliers maintain tax-compliant status across all tax types. Supporting tax schedules submitted to ERS are also expected to fully align with the Tax Compliance Certificate Regulations.
Signed by ERS Commissioner General Brightwell Nkambule, the notice underscores the organisation’s commitment to promoting transparency, fairness and sustainable economic development, while fostering a culture of voluntary tax compliance in the Kingdom.
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