Mbabane – Commissioner General of the Eswatini Revenue Service (ERS), Brightwell Nkambule, appeared on EBIS 1’s Tindzaba Letikhetsekile with Bhekizwe Maveni Gwebu to discuss tax compliance, Tax Compliance Certificates (TCCs), and how the ERS assists clients to meet their obligations.
Nkambule opened the discussion by explaining the ERS’s role under the Ministry of Finance: “Our primary task is to collect revenue for the government, ensure smooth operations at borders, and make compliance simple for businesses.” He noted that the ERS focuses on three main areas: collecting taxes including Value Added Tax (VAT) and company taxes, facilitating the import and export of goods, and providing clarity to taxpayers on their obligations.
Small businesses with annual turnover between E0 and E500,000 are eligible for the presumptive tax system. “Initially, their tax is 0% up to a certain threshold. As the business grows, the rate moves gradually, and the maximum annual tax for small enterprises can reach E8,750,” Nkambule explained. He said this system encourages compliance without overwhelming new or smaller businesses, adding that maintaining proper financial records is key. 
Nkambule also detailed TCCs, explaining they indicate full compliance with employee and company taxes. “A compliant business can operate confidently, and customers or suppliers can verify compliance,” he said, noting the ERS’s technology allows businesses to confirm suppliers are compliant before transactions.
Addressing the past challenges in tax collection, Nkambule shared that delayed reporting and incomplete submissions affected government revenue. “Through voluntary disclosure programs and continuous engagement, compliance has improved steadily, reaching about 70% over the years,” he said.
He further described how tax revenues contribute to national budgets. From recent collections, E6.6 billion was raised, including E3.7 billion from VAT, E1.4 billion from salary-related taxes, and company taxes collected proportionally. Nkambule clarified that this revenue cycle ensures government funds are available for services, and proper reporting guarantees the money returns to national coffers efficiently.
Nkambule encouraged businesses to engage fully with the ERS, stating: “We train and support clients to report correctly and on time. Our service is designed to make compliance easier while ensuring businesses understand the law.” He also noted that technology integration is key to reducing the tax gap, which is currently estimated at nearly E5 billion, urging business owners to cooperate to strengthen national revenue collection.
He concluded by stressing that all businesses, regardless of size, must register and maintain accurate records, participate in voluntary disclosure when necessary, and use ERS support services. “Our aim is to simplify processes, ensure proper reporting, and keep enterprises legally compliant so they can trade confidently,” Nkambule said.
Watch full interview below
