SARS to start investigations on TOMSA levies collected

SARS to start investigations on TOMSA levies collected and not paid over to TBCSA

It has come to the attention of the South African Revenue Services (SARS) that a number of levy contributing businesses charge the 1% tourism levy but fail to hand the funds over to TBCSA. As this constitutes fraud, SARS has informed the TBCSA that they will be initiating internal investigations to follow up on these suspicions.

In line with the agreement that was signed between the TBCSA and government for the collection of the tourism levy, the TOMSA Tourism Levy is the only government approved tourism levy to be charged to the local or international tourism consumer. The TOMSA Agreement signed by all our levy contributors indicates that the levy contributors:
(1) will charge the 1% tourism levy from its clients; (2) will pay the collected tourism levies over to TBCSA within 15 days from the end of each accounting month, and (3) the levy contributors will not have any personal right or entitlement to the levies.

If you have any queries or information that may assist SARS in their investigations, please email our Member Relations Manager, Boitumelo Moleleki on