Key statistical conceptData are reported on a fiscal year basis beginning 1st April. For example, the data for 2021 represent April 2021 to March 2022. The data are presented on a cash basis.
Heading 5211: This heading includes revenue from motor vehicle licences, the change of ownership fees and the registration of new motor vehicles. However, these revenues are considered as tax revenue according to the OECD classification, described in the Interpretative Guide in Annex A. The national classification of Eswatini classifies these revenues as non-tax revenues.
Heading 5213: This heading includes revenue from business and sundry licences. However, these revenues are considered as tax revenues according to the OECD classification, described in the Interpretative Guidein Annex A. The national classification of Eswatini classifies them as non-tax revenues.
Heading 5220: This heading includes revenue from the registrations of specific goods (e.g. firearms). These revenues are considered as tax revenues under the OECD classification, as set out in the Interpretative Guidein Annex A. However, the national classification of Eswatini classifies revenues from the registration of specific goods and PAYE penalties, tax interest and penalties on taxes as non-tax revenues.
Revenues from PAYE Penalties, tax interest and penalties on taxes are considered as non-tax revenue under the OECD classification, as set out in the Interpretative Guidein Annex A. The national classification of Eswatini classifies these revenues as tax revenues.
Revenues from motor vehicle licences, the change of ownership fees, the registration of new motor vehicles, revenues from business and sundry licences are considered as tax revenue under the OECD classification as set out in the Interpretative Guide in Annex A and are classified under heading 5211 (Recurrent taxes paid by households: motor vehicles). The national classification of Eswatini classifies these revenues as non-tax revenues.
Revenues from the registrations of specific goods (e.g. firearms) are considered as tax revenue under the OECD classification, as set out in the Interpretative Guidein Annex A and are classified under Heading 5220 (“Non-recurrent taxes on use of goods and perform activities”). The national classification of Eswatini classifies these revenues as non-tax revenues. Revenues from the education loans' repayments do not represent an increase of net worth resulting from a transaction and therefore are not considered as revenues under the OECD classification, as set out in the Interpretative Guidein Annex B.