ETA, ERS SIGN MOU TO STRENGTHEN TOURISM SECTOR COMPLIANCE

By: Nonophile Khumalo

EZULWINI – The Eswatini Tourism Authority (ETA) and the Eswatini Revenue Service (ERS) have formalised a partnership aimed at strengthening compliance, coordination and lawful information sharing within the tourism sector.

The two institutions signed a Memorandum of Understanding (MoU) at the ERS Headquarters in Ezulwini on September 29, 2026, establishing a structured framework for cooperation in areas where their statutory mandates intersect.

ERS Commissioner General Brightwell Nkambule said the signing marked a shared commitment by the two public institutions to work together more deliberately while strengthening the execution of their respective mandates.

He said the partnership would facilitate cooperation in compliance education and awareness, stakeholder engagement, research, risk identification, referrals, training, technical consultations and other agreed interventions.

A key focus of the partnership is the lawful sharing of relevant information. Nkambule said reliable information would strengthen planning, support informed policy decisions, improve risk identification and help institutions direct resources to areas where they are most needed.

He stressed that information sharing would be undertaken responsibly, with both institutions committed to confidentiality, information security and compliance with the Data Protection Act, 2022.

FOCUS ON BED LEVY COMPLIANCE

The 3% Bed Levy emerged as one of the key areas where the mandates of ETA and ERS intersect.

Nkambule said accommodation establishments are required to collect and remit the levy to ETA, with the funds supporting the development, promotion and marketing of Eswatini as a tourism destination. The MoU will allow the two institutions to cooperate in the lawful sharing of relevant information to support compliance with the Bed Levy and other applicable obligations.

ETA Chief Executive Officer Vusie N. Dlamini said the agreement would provide a framework for regulatory coordination, compliance promotion, stakeholder education, policy support, research and lawful enforcement support.

He said the collaboration presented significant potential to ensure that accommodation establishments not only comply with the Bed Levy but also meet their wider tax obligations, including Income Tax, PAYE and Value Added Tax.

Dlamini also pointed to the growth of the tourism sector and the need to ensure that businesses operating within the industry are properly captured within the relevant databases and comply with their legal obligations.

He said the partnership would also support stakeholder engagement, policy reviews and data sharing, adding that there were opportunities for the MoU to produce immediate practical outcomes rather than remain a document without implementation.

COMPLIANCE THROUGH EDUCATION

Nkambule emphasised that sustainable compliance should not depend on enforcement alone.

He said tourism businesses should have access to accurate information and appropriate support to understand their obligations, particularly given the diverse nature of the sector, which includes established businesses as well as emerging enterprises.

Through joint awareness programmes and stakeholder engagements, ETA and ERS will be able to provide tourism operators with clearer guidance on regulatory and revenue requirements.

Where enforcement is required, Nkambule said it would have to be undertaken lawfully, fairly and within the mandate of the responsible institution. The MoU provides for cooperation on risk-based interventions, referrals, inspections, investigations and enforcement support where lawful and appropriate.

The partnership is expected to strengthen coordination across government while creating clearer and better-coordinated engagements for tourism businesses.

The signing marks the beginning of a structured institutional partnership between ETA and ERS, with both institutions committing to implement the agreement within their respective legal mandates and in the interest of strengthening compliance and supporting the sustainable growth of Eswatini’s tourism sector.