Apply In Person:

1. A taxpayer dissatisfied with an objection to an assessment or appealable decision may be lodged with the Botswana Unified Revenue Service (BURS) Commissioner General within 30 days of being served with a notice of the decision. BURS Regional Offices Location & Contact Details
2. An appealable decision is any of the following:
   • Request by the Commissioner General to a registered or non-registered person to furnish a return.
   • Refusal by the Commissioner General to accept a late objection due to reasonable cause.
   • Extension of time for payment of tax where good cause is shown.
   • Request by the Commissioner General to furnish security for the tax that is or may become payable.
3. An objection shall be in writing and state precisely the grounds upon which it is made, the taxpayer will be required to complete the BURS OBJECTIONS FORM – VALUE ADDED TAX, obtainable at any BURS offices or downloadable via the BURS Website or click this link to download, BURS OBJECTIONS FORM – VALUE ADDED TAX
4. The completed form should be attached to the supporting documentation as listed under the “Required Documents” section of this page and submit them to the nearest BURS office for processing.
5. Upon receipt of the file, the Commissioner General may consider the objection only if;
   • The person assessed has paid the tax due under the assessment; or
   • The Commissioner General is satisfied that the person objecting is unable to pay the full amount of tax due and is given sufficient security for the amount of tax unpaidand any penalty that may become payable.
6. The Commissioner may, upon application in writing by the taxpayer, extend the time for lodging an objection where the Commissioner is satisfied that the delay in lodging the objection was due to the taxpayer’s absence from Botswana, sickness, or other reasonable cause and therefore accept an objection after the 30 days.
7. Where the Commissioner refuses to grant an extension of time, the taxpayer may apply to the Board of Adjudicators for a review of the decision within 30 days after the service of the notice of the decision.
8. After considering the objection, the General Commissioner may allow the objection in whole or part and amend the assessment accordingly, or disallow the objection.
9. Where the Commissioner does not make an Objection Decision within 30 days after the taxpayer lodged an objection, the taxpayer may by notice in writing to the General Commissioner-elect requesting the reason for the delay of his/her ruling to the objection.

Appeal to the High Courts:

1. If the appellant is still not satisfied with the Board of Adjudicators' decision he has the right to appeal to the High Court within 30 days after the person was served with notice of the decision. The decision of the High Court is final.

• Duly complete BURS OBJECTIONS FORM – VALUE ADDED TAX
• Accurately written Objection letter
• Applicant's own copy assessment finding (if available)
• Supporting documentation, such as receipts, invoices, etc.
• Copies of identification document (ID card or passport) if applicable

Botswana Unified Revenue Service. (BURS)
BURS Regional Offices Location & Contact Details
the Botswana Unified Revenue Service. (BURS) website

• All taxpayers in Botswana either as a company, individual, organization, etc. are eligible to make the application.

• No fee is associated with the service.

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

• BURS OBJECTIONS FORM – VALUE ADDED TAX

Please attach sample completed documents that would help other people.

• The time frame for processing the application is approximately 30 days.

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is dkisplayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Please provide other instructions related to the certificate/documents.
e.g. The state office holds birth records since January 1908.

• Full name of the applicant/taxpayer
• Telephone number of the applicant/taxpayer
• Residential/postal /email address of the applicant/taxpayer
• The burden of proof to the objection on the tax assessment
• Taxpayer social security number (TIN Number)
• Company license registration number
• Date and year when the tax assessment was made
• Reason for the tax assessment objection
• Declaration by the applicant.

• The application for an objection to a value-added tax assessment aims to correct selected information in the tax return.

Enter other information which might help.

Please explain what are other uses for obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

• BURS Tax Objection and Appeals
  

More information which might help people.