Member Input Required: ERS Practice Notes and Border Engagement (24-hour Operations)
A New Chapter for IDM Eswatini: Building a Centre of Excellence Through Strategic Staff Development
May 28, 2026
Senior: Trade & Commerce Officer
August 4, 2026Business Eswatini (BE) remains committed to ensuring that its advocacy efforts are guided by credible evidence and the practical experiences of the private sector. As the voice of business in Eswatini, our ability to influence policy and regulatory decisions depends on the quality and breadth of information we receive from our members.
We are therefore calling on members to contribute feedback on two important matters currently under engagement with Government and regulatory authorities.
Building the Business Case for 24-Hour Operations at Lavumisa-Golela Border Post
Business Eswatini continues to engage the Border Management Authority (BMA), South African Revenue Service (SARS), Eswatini Revenue Service (ERS), and other key stakeholders regarding the proposed extension of operating hours at the Lavumisa-Golela Border Post from the current 06:00–22:00 schedule to a full 24-hour operation.
While there is broad recognition of the potential economic benefits associated with round-the-clock border operations, authorities have requested evidence demonstrating that these benefits justify the additional staffing and operational resources required.
To support this process, BE is seeking input from members across all sectors, including importers, exporters, logistics providers, transport companies, tourism operators, retailers, professional service firms, and any business affected by cross-border movement.
Members are encouraged to share information on current border usage, projected increases in activity under a 24-hour regime, potential cost or time savings, and the expected benefits to their operations. Where precise data is unavailable, reasonable estimates are welcome.
All information received will be treated confidentially and used only in aggregated form to strengthen BE’s submission to the relevant authorities.
ERS Practice Notes: Call for Member Feedback
Business Eswatini also wishes to draw members’ attention to four recently issued ERS Practice Notes scheduled to take effect on 1 July 2026:
• Taxation of Benefits in Kind and Certain Allowances
• Losses Carried Forward
• Retirement Fund Contributions
• Interest Deductibility and Thin Capitalisation
These Practice Notes may have significant implications for employers, employees, taxpayers, and business operations across various sectors.
Members are encouraged to review the Practice Notes and provide feedback on any provisions that may increase compliance costs, create administrative burdens, affect employment costs, influence investment decisions, create uncertainty in interpretation, or result in unintended consequences for businesses.
Comments may be submitted directly to ERS through the designated consultation platform. Alternatively, members may submit their feedback to Business Eswatini for consolidation and further engagement with ERS on behalf of the private sector.
Your Voice Matters
Business Eswatini’s effectiveness as the representative voice of business relies on active member participation. By sharing your experiences, concerns, and recommendations, you help ensure that our advocacy remains evidence-based, representative, and focused on improving the competitiveness of the Eswatini economy.
We kindly request that all submissions be made by 23 June 2026.
For submissions or further information, please contact:
Musa Maseko
Head: Trade and Commerce
Email: musam@business-eswatini.co.sz
Mobile: +268 7613 3443
Thank you for your continued support and engagement as we work together to advance a more competitive and business-friendly environment in Eswatini.
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