Key statistical conceptData are reported on a fiscal year basis beginning 1st April. For example, the data for 2020 represent April 2020 to March 2021. The data are 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. These revenues are considered as tax revenue according to the OECD classification, described in the OECD Interpretative Guidein 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. These revenues are considered as tax revenues according to the OECD classification, described in the OECD 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 OECD Interpretative Guidein Annex A. The national classification of Eswatini classifies these revenues as non-tax revenues.
Revenue from PAYE Penalties, tax interest and penalties on taxes are considered as non-tax revenue under the OECD classification, as set out in the OECD Interpretative Guide in Annex A. The national classification of Eswatini classifies these revenues as tax revenues.