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INTRODUCTION

The Development Approval Order, Section 69(2) of the Income Tax Order 1975 grants the Minister of Finance powers, along set guidelines, to nominate any business which the Minister is satisfied to be beneficial, to the development of the economy, for a grant of a Development Approval Order.

The income Tax order is attached for further reading on the Development Approval Order (Doc ITO 01.doc)

Section 69(2) (b) (i) says; “Any person seeking tax concession under this subsection shall, prior to commencement of business, apply to the Minister in a manner prescribed by him”

These guidelines have been prepared to provide prospective investors with a clue as to the kind of information required by the professional committee designated by the Minister for a detailed project appraisal and evaluation.  It is a general guideline and therefore some information may not be relevant to particular project.  Moreover, some answers may require discussions with the professional committee officials. These guidelines are available at the Ministry of Finance and are also attached  (Doc DOA 01)

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