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Commencement of the Collection of Tourism Development Levy

The Tourism Development Levy was established under section 59 (1) of the Tourism Act, No. 29 of 2008. Section 59 (2) of that Act, which empowers the Minister responsible for tourism to make regulations prescribing the manner and modality under which the levy may be collected and used. It is upon this mandate, the Minister made a subsidiary legislation: The Tourism (Tourism Development Levy) Regulations, GN No. 218 of 2012.

THE UNITED REPUBLIC OF TANZANIA

MINISTRY OF NATURAL RESOURCES AND TOURISM

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PUBLIC NOTICE

COMMENCEMENT OF THE COLLECTION OF TOURISM DEVELOPMENT LEVY

The Tourism Development Levy was established under section 59 (1) of the Tourism Act, No. 29 of 2008. Section 59 (2) of that Act, which empowers the Minister responsible for tourism to make regulations prescribing the manner and modality under which the levy may be collected and used. It is upon this mandate, the Minister made a subsidiary legislation: The Tourism (Tourism Development Levy) Regulations, GN No. 218 of 2012.

According to these Regulations, every owner of a registered tourism accommodation facility is obligated to collect from every tourist a bed night levy of an amount equal to two percent (2%) of a bed night charge. The bed night charge is defined as an amount of money payable by a tourist to the owner of a tourism accommodation facility for a night or day stay in that facility. The bed night levy shall be remitted to the Tanzania Revenue Authority (TRA) within a prescribed accounting period and shall be used for the development of the tourism sector in Tanzania.

Therefore, the Ministry of Natural Resources and Tourism wishes to notify owners of registered Tourism Accommodation Facilities that starting from the 1st  day of September, 2013 TRA will begin to collect the bed night levy.

 Kindly be so informed.

ISSUED BY:  

PERMANENT SECRETARY

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