Corruption Watch has laid criminal charges against South African Revenue Services (Sars) Commissioner Tom Moyane and two other top officials at the revenue service.

According to the civil society organisation the charges relate to fraud and corruption allegations against the revenue service’s second-in-command Jonas Makwakwa and Kelly-Ann Elskie.

The pair is accused of being involved in or facilitating corrupt activities within the revenue service.

The organisation says that Moyane has breached the Financial Intelligence Centre Act and the Combatting Of Corrupt Activities Act by failing to immediately report the matter.

Corruption Watch says it is concerned about the manner in which Moyane has handled the matter involving Makwakwa and Elksie.

The anti-corruption watchdog says that in October, Moyane responded to the allegations saying that he had not breached the law and that the Hawks had launched an investigation into racketeering and money laundering against the two employees.

Corruption Watch executive director David Lewis said: “It’s not clear if he’s reported it or if it’s indeed being investigated. He said on alternative occasions it is being investigated but the Hawks have denied that.”

Lewis says they want Moyane to provide more clarity on the investigation and his explanation regarding the FICA breach.