Botswana - Apply for a New Account with Revenue Authority

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Procedure

Botswana Unified Revenue Services (BURS), a semi-autonomous body is responsible for the registration of tax payments. BURS offices are countrywide. BURS Offices Location & Contact Details.
Up to five types of taxes may require registration:

• Company Tax
• Pay As You Earn (PAYE)
• Capital Transfer Tax
• Value Added Tax (VAT)
• Withholding taxes (in relation to dividends, management fees, etc.).

Apply In-Person:

1. For Pay As You Earn (PAYE)/ income tax, It is a requirement that any person earning a taxable income should accordingly register with BURS so that the income can be assessed and taxed on submission of the tax return.
2. For corporate tax, the applicant is required to declare whether any taxes will be withheld, in which case withholding tax registration is included. Registration for VAT is possible once corporate tax registration has been completed.
3. All taxes are registered using the same forms i.e Application for Registration as a Taxpayer _BURS 1. obtainable at any of the BURS offices or download it via the BURS website BURS Tax Application Forms
4. Upon obtaining the application form, the applicant should legibly complete the form, attach all relevant supporting documentation as listed under the “Required Documents” section of this page and submit the complete application file to the BURS branch offices, Tax Registration section for processing and consideration. Any omission of the required documents or information will render the application process incomplete.
5. On submission of the application file, the BURS registration service section will check for discrepancies or ineligibility in the application documents. If a discrepancy that cannot be immediately corrected exists in any of the documents, the application and all the submitted documents will be returned to the applicant and should not be re-submitted until the discrepancy has been rectified.
6. If the officer is satisfied that all the requirements have been met, the application is registered for processing.
7. Registration usually takes five days, following which the applicant/company will be issued/ mailed a unique Tax Identification Number (PIN/TIN) if registering for Income Tax or Company Tax and VAT Registration Number plus a Tax Identification Number (TIN) if registering for VAT.

Online Application

1. To apply for Tax registration online, applicants should browse the site Botswana Unified Revenue Service (BURS) to submit their application.
2. Hover the mouse cursor over the “eService” hyperlink towards the top right of the Home page and then select “eTax” to go to the login page.
3. Applicants who already have an account with the BURS should enter their Username and Password to log in, and if not yet registered; click on the “Register” button to be directed to the user registration page.
4. Read the terms and conditions of the BURS eService and under “Select Tax Payer Type” open the drop-box next to “Register As” and select if you are registering as an Individual citizen or Individual non-citizen or company.
5. Upon selecting the taxpayer type, accept the BURS terms and conditions by clicking inside the checkbox and then click on the “Continue” button to go to the verification questions page.
6. Enter the required details on the verification page i.e. Nationality, Date of birth, Identification type, Number, and Security code to register online.
7. The applicant will be prompted to send copies of your identification document and a copy of the e-service application form to BURS for e-filing through this email address: [email protected] or submit the required details in person to any BURS offices to activate their online registration.
8. Obtain the e-service application form from any BURS office or download it through the BURS website BURS Tax Application Forms
9. Complete the form and attach a copy of your identification document then submit the form to BURS through their email address in step 7 above or personally to any BURS offices’.
10. The application will be processed is within 7 working days and applicants will be issued their BURS login credentials (Username and Password).
11. Proceed and log in to your BURS e-service account.
12. Once in your account proceed and complete the online registration form for tax registration, attach all supporting documentation as listed on the site before submitting the application for processing.
13. The application will be processed and the applicant will be registered with the BURS and mailed a unique Tax Identification Number and the VAT Registration Number via the registered email address.

Note

• Application for Registration as a Taxpayer _BURS 1, gives options of registering for Income Tax (Assessed Tax), Withholding Tax, Other Withholding Tax, and Capital Transfer Tax.

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Required Documents

A Requirements for Individual Tax Registration

• Completed and signed application form (BURS 1)
• Certified copy of Omang (citizens), or certified copy of passport (non-citizens)
• Residence and work permits (for employed/ working non-citizens)
• For an individual doing some business, a copy of Form RBN A should also be submitted.

B General Requirements for all Company Registration:

• Duly completed, signed application form (BURS 1)
• Copy of Certificate of Incorporation and Registration.
• Memorandum and articles of association/partnership deed/constitution (for companies registered before July 2007).
• Copies of Omang/passports for the public officer and directors.
• List of assets owned by the company.
• Bank account details. Tax registration is conditional on having a registered bank account.

i Additional Requirements for Tax Registration for a Private Company

The following forms (certified copies) should be included in general requirement documents:

• Form 4 - Certificate of Incorporation
• Form 2A - List of Directors and Secretaries
• Form 2B - Consent and certificate of Director(s)
• Form 2C - Details on share capital
• Form 2D - Consent of Directors on share capital

• Important Note Private Company listed above
  • Every director and secretary listed in Form 2A should complete Form 2B. If Form 2A states that there are three directors, then there should be three Form 2B and one for the secretary.
  • If there is a change of Directors or secretary, then Forms 13 and 14 should also be submitted.
  • It is also important to note that if Forms 13 and 14 are submitted, they should reconcile with the original Forms 2A and B.
  • If there is a change of a registered office, Form 15 should be submitted.
  • If there is any change of name, it should be reflected in Form 4.

ii Requirements for Closed Companies
The following forms (certified copies) should be included in general requirement documents:

• Form 4 - Certificate of Incorporation showing CC after the name.
• Form 2E - List of members of the Close Company
• Form 2F - Consent by each member in the Close Company.
• Form 2G - Appointment of an Accounting Officer

iii Requirements for Old regulations relating to Registration of Companies:
The following forms (certified copies) should be included in general requirement documents:

• Form 3 - Certificate of Incorporation replaced by Form 4
• Form 2 - List of Directors replaced by Form 2A
• Memorandum & Articles of Association.

C Requirements For Value Added Tax (VAT) Registration

• Form 3 - Certificate of Incorporation(certified copy)
• Form 2 - List of Directors (certified copy)
• List of Assets
• Certified copies of Omang for Directors
• Certified copies of Residence Permits and Work Permits for non-residents.

Office Locations & Contacts

Botswana Unified Revenue Services (BURS)
Plot 53976, Kudumatse Drive
Private Bag 0013
Gaborone Botswana
Tel: 363 8000 / 363 9000
Fax: 363 9999 / 395 3101
BURS Branch Location Offices & Contact Details
Botswana Unified Revenue Service (BURS) website

Eligibility

For Individual Tax Registration

• Citizens and residents of Botswana who have an income tax are eligible to apply
• The threshold for personal income tax is P2,499.00 per month/over P36000 per annum.

For Company Tax Registration

• All registered companies in Botswana are eligible to apply

For Value Added Tax (VAT) Registration

• Any person making taxable supplies with a value of more than P1000,000.00 per anum must register for VAT
• A person is required to register for VAT if he knows or believes that the value of his taxable supplies in the next twelve-month period will exceed P1000,000.00 per annum.
• A person making taxable supplies with a value less than P1000,000.00 but more than P500,000.00 may apply to be registered voluntarily.

NOTE: Any person making taxable supplies with a value less than P500,000.00 is not required to register for VAT.

Fees

• Contact the relevant BURS official for fees details

Validity

• The tax registration number is valid for a lifetime.

Documents to Use

BURS Tax Application Forms

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• The time frame for processing the application is between 5-7 working days, provided all the required documents and information have been provided for processing.

Related Videos

Videos explaining the procedure or to fill the applications.
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Instructions

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

Required Information

• Applicant details
• Next of Kin or Guardian details
• Nationality
• Identification document details
• Business information
• Postal address
• Residential/physical address
• Registered office address
• Contact details
• Source of income
• company registration details (in case of a company)
• Directors/shareholder details (in case of a company)
• list of assets (in case of a company)
• revenue generated (in case of a company)
• Declaration (signature /date of application)

Need for the Document

• The tax obligation under various Botswana Acts requires businesses or individuals to register with the BURS. Registering will enable the taxpayers to file the returns and make the tax payments. To be called a registered taxpayer, one should apply for PIN/TIN registration.
• Tax registration proves that one is registered to pay your taxes with the BURS as required by Botswana law

Information which might help

• Personal Income/individual Tax in Botswana is a tax levied on all incomes of an individual employed by a business or organization. Self-employed individuals are expected to file annual returns annually and pay the taxes due.
• A corporate tax, also called corporation tax or company tax, is a direct tax imposed on the income or capital of corporations or analogous legal entities.

Other uses of the Document/Certificate

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

External Links

BURS-Tax Registration

Others

More information which might help people.