On an annual basis the Swaziland Revenue Authority issues an instruction to refund pensioners tax that was overpaid and to recover tax that was underpaid with a file listing the pensioners affected. This file needs to be uploaded and the overpayments paid to the pensioners and a record created for the recovery of the underpayment.
New Payment Types of Tax Refund and Tax Recovery are provided on the system for the refund of overpaid tax and the recovery of under paid tax respectively.
For details of scenarios where the payment start date has an influence in determining the tax period, therefore affecting the way in which tax is calculated, refer to
Supplements
Use of Payment Start Date for Annuity Tax Calculation