Tax Articles

You can access and download the following articles that we have published on Botswana Tax:

Can passenger transporters charge vat

Upload Date : 13 September,2019

Drugs in Botswana

Upload Date : 13 September,2019

Landlords cannot levy vat on electricity

Upload Date : 13 September,2019

No input no output vat in Botswana

Upload Date : 13 September,2019

Non Inflationary taxes in Botswana

Upload Date : 13 September,2019

Tax man can close your business klaar-Botswana

Upload Date : 16 September,2019

Penalties-Botswana

Upload Date : 19 September,2019

Tax man can close your business-Botswana

Upload Date : 19 September,2019

Training Levy part 1- Botswana

Upload Date : 19 September,2019

Training Levy part 2-Botswana

Upload Date : 19 September,2019

200% penalty in Botswana

Upload Date : 19 September,2019

Vat apportionment in Botswana

Upload Date : 19 September,2019

Vat exclusive adverts are illegal-Botswana

Upload Date : 19 September,2019

Non Inflationary taxes in Botswana

Upload Date : 19 September,2019

Vat registration in Botswana

Upload Date : 19 September,2019

What are sin taxes- Botswana

Upload Date : 19 September,2019

What is tax evasion- Botswana

Upload Date : 19 September,2019

No vat charges on fines and penalties in Botswana

Upload Date : 28 October,2019

Tax treatment on deposits in Botswana

Upload Date : 06 November,2019

Deregister for vat if below P500 000 in sales- Botswana

Upload Date : 20 November,2019

Vat deferral account in Botswana

Upload Date : 20 November,2019

Vat cannot be charged on deposits- Botswana

Upload Date : 20 November,2019

Start-ups struggle to register for vat in Botswana

Upload Date : 20 November,2019

Registering for vat without 0.5m in sales in Botswana

Upload Date : 20 November,2019

No vat claims on passenger vehicles in Botswana

Upload Date : 20 November,2019

Most common vat mistakes part 1- Botswana

Upload Date : 20 November,2019

Most common vat mistakes part 2- Botswana

Upload Date : 20 November,2019

Free inter company transactions vatable- Botswana

Upload Date : 20 November,2019

Corporate hobbies attract vat penalties- Botswana

Upload Date : 20 November,2019

Be wary of vat on donations- Botswana

Upload Date : 20 November,2019

Always check particulars of tax invoices- Botswana

Upload Date : 20 November,2019

Vat claimable backwards on registration in Botswana

Upload Date : 27 November,2019

Burs 19.56 interest can cripple you in Botswana

Upload Date : 27 November,2019

Most small startups cannot register for vat in Botswana

Upload Date : 27 November,2019

Financial transactions tax alternative to VAT increase- Botswana

Upload Date : 16 January,2020

Regulatory fees are Vatable- Botswana

Upload Date : 17 February,2020

Citizen and Vat- Botswana

Upload Date : 03 June,2020

How to register for VAT without 1M sales- Botswana

Upload Date : 19 August,2020

VAT on second hand-Botswana

Upload Date : 29 January,2021

VAT twice-Botswana

Upload Date : 29 January,2021

Buy property from VAT nonregistrants-Botswana

Upload Date : 29 January,2021

Do not claim vat on housing, food and security-Botswana

Upload Date : 29 January,2021

Quotes must show 14% VAT change-Botswana

Upload Date : 30 April,2021

Credit notes in Botswana

Upload Date : 30 April,2021

12% VAT on credit and debit notes-Botswana

Upload Date : 12 July,2021

Once off sales do not trigger VAT registration-Botswana

Upload Date : 12 July,2021

VAT on deregistration- Botswana

Upload Date : 12 July,2021

Capitalise on second hand goods VAT claims-Botswana

Upload Date : 16 August,2021

Individual consultants must register for VAT-Botswana

Upload Date : 16 August,2021

No VAT claims on vehicle hire fees-Botswana

Upload Date : 16 August,2021

No VAT claims on residential rent expenses-Botswana

Upload Date : 28 September,2021

Pay VAT on forfeited deposits-Botswana

Upload Date : 28 September,2021

Free related party deals trigger VAT-Botswana

Upload Date : 02 December,2021

VAT billing machines 2022

Upload Date : 31 January,2022

BURS can lock your business

Upload Date : 25 October,2022

Buy property from non-VAT vendors & save tax

Upload Date : 25 October,2022

VAT billing machines coming soon

Upload Date : 25 October,2022

Lay-byes don’t trigger VAT

Upload Date : 25 October,2022

Avoid tax penalties via extension of time applications

Upload Date : 25 October,2022

14% & 12% VAT rates apply post 01.08.22

Upload Date : 25 October,2022

No tax invoices on deposits

Upload Date : 25 October,2022

No VAT on penalties

Upload Date : 25 October,2022

Reached P1m? Register for VAT or pay 200% penalties

Upload Date : 25 October,2022

VAT BILLING MACHINES COMING SOON

Upload Date : 25 October,2022

VAT refunds trigger tax audits

Upload Date : 25 October,2022

PRIVATE USE OF BUSINESS ASSETS TRIGGERS VAT

Upload Date : 26 October,2022

MOVING ASSETS OUT OF BUSINESS TRIGGERS VAT

Upload Date : 26 October,2022

Short-term CPD courses Vatable

Upload Date : 26 October,2022

Cross-border interest earners must register for VAT

Upload Date : 26 October,2022

VAT due when you forfeit deposits

Upload Date : 26 October,2022

DIVIDENDS & PENALTIES DON’T TRIGGER VAT

Upload Date : 26 October,2022

VAT claimable on extended single cabs

Upload Date : 26 October,2022

NO VAT CLAIMS ON HOTEL EXPENSES

Upload Date : 26 October,2022

Free intercompany rent & services trigger VAT

Upload Date : 26 October,2022

Forfeited deposits trigger VAT & Income Tax

Upload Date : 31 July,2023

Refuse invoices with landlord’s VAT on utilities in Botswana.

Upload Date : 18 September,2023

PUBLIC BODIES PAY VAT WHENEVER THEY IMPORT SERVICES in Botswana

Upload Date : 09 October,2023

VAT ARISES ON FREE INTERCOMPANY DEALS IN BOTSWANA

Upload Date : 11 December,2023

THE ROUGH TAX TREATMENT OF LUXURY CARS IN BOTSWANA

Upload Date : 15 January,2024

No output VAT if input VAT was denied in Botswana

Upload Date : 25 March,2024

No VAT claims on residential properties in Botswana

Upload Date : 08 April,2024

Grants are taxable in Botswana

Upload Date : 12 September,2019

Individual tax return submissions to be abolished- Botswana

Upload Date : 12 September,2019

The Hard to Tax- Botswana

Upload Date : 12 September,2019

Time to file your return

Upload Date : 12 September,2019

5 % Spedu tax- Botswana

Upload Date : 19 September,2019

Interest limitations in Botswana

Upload Date : 23 September,2019

Anti dumping in Botswana

Upload Date : 15 October,2019

Clean your tax record- Botswana

Upload Date : 15 October,2019

Contraband,smugglers and seizures in Botswana- Part 1

Upload Date : 15 October,2019

Do tax planning with your house

Upload Date : 15 October,2019

Garnishee order in Botswana

Upload Date : 15 October,2019

Talk to my tax consultant- Botswana

Upload Date : 15 October,2019

Tax clearance in Botswana

Upload Date : 15 October,2019

Tax Defaulters in Botswana

Upload Date : 15 October,2019

Tax health check in Botswana

Upload Date : 15 October,2019

Tax man and garnishee orders in Botswana

Upload Date : 15 October,2019

17% tax slash coming- Botswana

Upload Date : 15 October,2019

The Deceased pay taxes too in Botswana

Upload Date : 14 November,2019

Early access to gratuity may trigger tax- Botswana

Upload Date : 04 December,2019

Do not transfer property- Botswana

Upload Date : 04 December,2019

Tax penalties can be waived-Botswana

Upload Date : 20 December,2019

Capital Transfer Tax Amendment Bill 2019- Botswana

Upload Date : 20 February,2020

Do not attract the taxman's fury- Botswana

Upload Date : 10 March,2020

100% shareholding is tax inefficient- Botswana

Upload Date : 10 March,2020

Digital Giants

Upload Date : 11 March,2020

Capitalize on free tax farming- Botswana

Upload Date : 03 June,2020

New tax laws propels ownership by citizens- Botswana

Upload Date : 03 June,2020

Pay tax on that side hustle- Botswana

Upload Date : 03 June,2020

Tax deductions on rent- Botswana

Upload Date : 03 June,2020

Capitalise on free tax farming

Upload Date : 09 July,2020

Share dilution- Botswana

Upload Date : 09 July,2020

Give kids shareholding- Botswana

Upload Date : 23 July,2020

New tax bill keeps tax haven at bay- Botswana

Upload Date : 27 July,2020

3% construction tax- Botswana

Upload Date : 29 July,2020

Churches and other NGO's pay taxes too- Botswana

Upload Date : 19 August,2020

Confess your sins- Botswana

Upload Date : 19 August,2020

The unkown aspects of 5%- Botswana

Upload Date : 19 August,2020

Advances against graduity- Botswana

Upload Date : 01 September,2020

Advances against gratuity complicates PAYE-Botswana

Upload Date : 29 January,2021

Ashamed over messy tax records fix it-Botswana

Upload Date : 29 January,2021

Rent and Commission-Botswana

Upload Date : 30 April,2021

200% penalty-Botswana

Upload Date : 30 April,2021

No 3% tax-Botswana

Upload Date : 30 April,2021

Shareholders to pay at at 29.8%-Botswana

Upload Date : 30 April,2021

Tax interest musnt be charged on unexpected profits-Botswana

Upload Date : 30 April,2021

Advances and tax in Botswana

Upload Date : 12 July,2021

Churches and NGO'S in Botswana

Upload Date : 12 July,2021

Holding companies do not deduct dividends tax- Botswana

Upload Date : 12 July,2021

Termination and ITW6-Botswana

Upload Date : 12 July,2021

Always check tax invoices-Botswana

Upload Date : 02 December,2021

Employees can claim capital allowances too-Botswana

Upload Date : 02 December,2021

Airflight benefit-Botswana

Upload Date : 02 December,2021

Companies Pay Income Tax in Advance

Upload Date : 25 October,2022

Kombi, taxi and all dealers pay tax

Upload Date : 25 October,2022

FREE EMPLOYER PROVIDED FOOD TAXABLE

Upload Date : 26 October,2022

18-MONTHS ACCOUNTS ACCEPTED FOR TAX FILINGS- BOTSWANA

Upload Date : 19 July,2023

NO INCOME TAX REGISTRATION TILL YOU TRADE

Upload Date : 07 August,2023

Capitalise on tax-free farming now!

Upload Date : 14 August,2023

Use house CGT exemption as free funding in Botswana

Upload Date : 20 February,2024

When do unknown receipts trigger income tax in Botswana

Upload Date : 26 February,2024

Tax aspects of property companies in Botswana (VRLSCs)

Upload Date : 04 March,2024

The recent influx of tax demand notices in Botswana

Upload Date : 11 March,2024

Lecturers & teachers suffer PAYE on fee discounts in Botswana

Upload Date : 18 March,2024

RENTAL LOSSES CAN’T REDUCE PAYE IN BOTSWANA

Upload Date : 03 April,2024

Invest in SPEDU and pay less tax in Botswana

Upload Date : 15 April,2024

Avoid tax garnishee orders in Botswana!

Upload Date : 22 April,2024

Why prepaid expenses are tax-deductible in Botswana

Upload Date : 06 May,2024

AVOID ASTRONOMICAL TAX PENALTIES IN BOTSWANA

Upload Date : 20 May,2024

The tax treatment of IFRS 16 adjustments in Botswana

Upload Date : 27 May,2024

Recovered bad debts trigger VAT & CIT in Botswana

Upload Date : 03 June,2024

No 50% gratuity tax exemption for some directors in Botswana

Upload Date : 10 June,2024

Building societies’ interest is tax-free in Botswana

Upload Date : 17 June,2024

Tips are taxable in Botswana

Upload Date : 12 September,2019

When does an advance become taxable- Botswana

Upload Date : 12 September,2019

Tax refunds in Botswana- Part 1

Upload Date : 12 September,2019

Tax refunds in Botswana- Part 2

Upload Date : 12 September,2019

Why pensions are taxed- Botswana

Upload Date : 12 September,2019

Terminating employees in Botswana

Upload Date : 12 September,2019

Tax on monthly gratuity

Upload Date : 12 September,2019

Free or subsidized meals are taxable in Botswana

Upload Date : 27 November,2019

Free transportation benefit is taxable- Botswana

Upload Date : 20 December,2019

100% employer borne medical scheme are taxable-Botswana

Upload Date : 29 January,2021

Employers can help you pay tax on rent-Botswana

Upload Date : 29 January,2021

Employers can help you pay tax on rent-Botswana

Upload Date : 29 January,2021

Housing benefit for those who share-Botswana

Upload Date : 29 January,2021

None deduction of PAYE is a crime

Upload Date : 29 January,2021

Paye on telephone and internet-Botswana

Upload Date : 29 January,2021

Rent sacrifice-Botswana

Upload Date : 29 January,2021

Tax laws favour business owners over employees-Botswana

Upload Date : 29 January,2021

New PAYE tables are now out-Botswana

Upload Date : 30 April,2021

New PAYE not yet out-Botswana

Upload Date : 30 April,2021

Compensation is taxable-Botswana

Upload Date : 30 April,2021

No 25% tax-Botswana

Upload Date : 30 April,2021

Motoring benefit- Botswana

Upload Date : 12 July,2021

No PAYE liability until you pay salaries-Botswana

Upload Date : 02 December,2021

Employer-borne mortgages trigger PAYE

Upload Date : 25 October,2022

No PAYE on expats airflights

Upload Date : 25 October,2022

Rental Losses Can’t Reduce PAYE

Upload Date : 25 October,2022

GOODS GIVEN TO EMPLOYEES TRIGGER PAYE

Upload Date : 25 October,2022

Gratuity advances trigger tax penalties

Upload Date : 25 October,2022

3.75% Interest on Employee Loans: PAYE

Upload Date : 25 October,2022

Gift vouchers trigger PAYE

Upload Date : 25 October,2022

Fired employee compensation taxable

Upload Date : 25 October,2022

Expatriates' Bonuses Partially Exempt from PAYE

Upload Date : 25 October,2022

Long service awards subject to PAYE

Upload Date : 25 October,2022

Deduct PAYE and maids trigger PAYE

Upload Date : 25 October,2022

Pastor appreciation gifts trigger PAYE

Upload Date : 25 October,2022

School fees benefits trigger PAYE

Upload Date : 25 October,2022

Employer-provided security and utilities trigger PAYE

Upload Date : 25 October,2022

Staff meals attract PAYE

Upload Date : 25 October,2022

Unfair dismissal compensation taxable

Upload Date : 25 October,2022

No PAYE on travel concession allowance!

Upload Date : 25 October,2022

No PAYE on leave/travel allowance!

Upload Date : 25 October,2022

Car allowances are not tax-efficient

Upload Date : 28 August,2023

Medical aid allowances are fully taxable.

Upload Date : 04 September,2023

Capitalise on the PAYE-free travel concession!

Upload Date : 11 September,2023

EMPLOYER-PROVIDED MEALS TRIGGER PAYE - Botswana

Upload Date : 25 September,2023

Compensation for unfair dismissals suffers PAYE in Botswanax

Upload Date : 06 October,2023

INTERNAL GOODS AUCTIONS TRIGGER PAYE In Botswana

Upload Date : 16 October,2023

Free gifts trigger tax in Botswana

Upload Date : 30 October,2023

School fee benefits trigger PAYE in Botswana

Upload Date : 06 November,2023

GRATUITY ADVANCES ARE TAXABLE IN BOTSWANA

Upload Date : 13 November,2023

Pastors’ appreciation subject to PAYE in Botswana

Upload Date : 27 November,2023

New tax exemptions on terminal payments & pensions in Botswana

Upload Date : 08 January,2024

Tax laws bar gratuity for certain directors in Botswana

Upload Date : 22 January,2024

Replace vouchers with tax-free travel concession in Botswana

Upload Date : 05 February,2024

The unknown PAYE-free travel concession in Botswana

Upload Date : 29 April,2024

Auctioners must pay withholding tax- Botswana

Upload Date : 19 September,2019

Deduct 3% from tax mobilisation fees- Botswana

Upload Date : 19 September,2019

Is the 4% tax only for cattle- Botswana

Upload Date : 19 September,2019

Is there withholding tax on disbursements- Botswana

Upload Date : 19 September,2019

Grossing up withholding taxes in Botswana

Upload Date : 28 October,2019

Deduct withholding taxes on training in Botswana

Upload Date : 06 November,2019

3% Tax levied on mobilisation fees

Upload Date : 14 November,2019

Churches & NGOs must deduct 5% rent tax

Upload Date : 25 October,2022

No 3% WHT on retentions

Upload Date : 25 October,2022

Property Building Costs Reduce Rental Tax

Upload Date : 25 October,2022

No 3% withholding tax on retentions

Upload Date : 25 October,2022

New transfer duty act in Botswana

Upload Date : 20 September,2019

Far reaching transfer duty amendment in Botswana

Upload Date : 20 September,2019

Far reaching transfer duty amendment in Botswana

Upload Date : 23 September,2019

Transfer duty on shares in Botswana

Upload Date : 28 October,2019

Corporate Transfer Duty- Botswana

Upload Date : 20 February,2020

Effective Transfer Duty- Botswana

Upload Date : 21 February,2020

Effective transfer duty

Upload Date : 10 March,2020

Revamped Transfer Duty commences

Upload Date : 10 March,2020

Can trusts reduce 30% transfer duty to 5%- Botswana

Upload Date : 19 August,2020

Citizens enjoy P1m TransferDuty exemption-Botswana

Upload Date : 29 January,2021

Notify burs of share transfers-Botswana

Upload Date : 29 January,2021

Trusts and non residents-Botswana

Upload Date : 29 January,2021

No Transfer Duty without change in ownership-Botswana

Upload Date : 16 August,2021

No transfer duty without change in ownership- Botswana

Upload Date : 28 September,2021

No transfer duty on descendants-Botswana

Upload Date : 02 December,2021

Transfer duty due on worthless companies-Botswana

Upload Date : 02 December,2021

TRANSFER DUTY DUE EVEN ON 1% SHARE PURCHASE

Upload Date : 26 October,2022

Death Taxes in Botswana- Part 1

Upload Date : 09 September,2019

Death Taxes in Botswana- Part 2

Upload Date : 09 September,2019

Donations trigger capital gains tax in Botswana

Upload Date : 09 September,2019

Capital transfer tax act amendment in Botswana

Upload Date : 23 September,2019

Donate your house to avoid tax

Upload Date : 27 November,2019

Pay taxes on donations and inheritances in Botswana

Upload Date : 27 November,2019

Death insurance is taxable in Botswana

Upload Date : 27 November,2019

Revised Donations and Inheritance Tax commences- Botswana

Upload Date : 10 March,2020

Donate to the underprivileged and save on PAYE-Botswana

Upload Date : 29 January,2021

How to minimise inheritance tax for your kids-Botswana

Upload Date : 29 January,2021

Property inheritances are now almost tax free-Botswana

Upload Date : 29 January,2021

Loans forgiven trigger donations tax-Botswana

Upload Date : 28 September,2021

Donations to trusts trigger tax

Upload Date : 25 October,2022

Tax due on land grants/donations

Upload Date : 25 October,2022

Pay tax on inherited movable goods!

Upload Date : 25 October,2022

Loans forgiven trigger tax to debtors

Upload Date : 25 October,2022