Botswana - How to File Tax Returns

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Procedure

Apply In Person

1. Registered tax-payer, have an obligation to submit their returns depending on the tax type with the Botswana Unified Revenue Service.(BURS) Office Income Tax section. BURS Regional Offices Location & Contact Details
2. Individuals and withholding Tax returns are issued in bulk at the end of June every year to all taxpayers registered with BURS. Date of issue for other returns, refer to FILING TIME.
3. Companies whose fiscal year is different from the tax year are issued returns at the end of their financial year. Such returns are expected to be submitted within four months after the end of the financial year. Returns dispatched at the end of June are expected back before the end of October.
4. Collect all relevant Tax Return Application Forms. These returns forms cannot be downloaded but can be obtained from any Income Tax Office.
5. Upon obtaining all the relevant forms, complete them accurately, and attach all the relevant supporting documentation as listed under the “Required Documents” section of this page should be submitted to the BURS Regional office Income Tax section.
6. After the receipt of the application file, the BURS official will verify the information and document submitted if accurate and proceed with the tax return filling process on behalf of the applicant.

Apply Online
Filling for Individual Income Tax Return

1. A taxpayer should browser the Botswana Unified Revenue Service (BURS) website
2. Click on the “ eService” then select “eTax” on dropbox, Taxpayers who do have an e-service account should log into the portal using their credentials (user name/ password) and then click on the “Log in” button.
3. Those not yet registered should click on the “Register” button and proceed with the registration process. If you encounter difficulties please email the BURS via this email address assistance [email protected]
4. After a successful registration verification process, a user password and username will be sent to the applicant via SMS/email.
5. After successful login, select “Tax Payer”, then select “Tax Type” and then click on the “Log in” button.
6. This will redirect the applicant to the e-service windows, click on the “Income Taxes” located on the left main menu bar, then choose “Annual Income Tax Returns”
7. Select the tax period you wish to file from the drop-down then click on the “Continue” button.
8. Under Taxpayer Type, select the income types by clicking in the relevant boxes and then clicking on the “Continue” button. In case you wish to add any additional declarations, click on the relevant boxes before clicking the “Continue” button.
9. Where the taxpayer has been renting any property during the tax period selected, click add land; Load and enter the details of the property rented then click on the “Next/continue” button.
10. The next window page will appear depicting all income types marked on the previous page. Click on the “Employment” option.
11. Enter your income sources of employment, and enter the gross remuneration and pension income if any.
12. Then enter the exempt amount as provided in the ITW 8, and enter the directors’ fees if any, in case of any additional employment income please indicate the amount.
13. Where the taxpayer has any property left during the selected tax period, click on the “Add” button, enter the property details and then click the “Save Property button and then click on “Back” to go back to the Business income window.
14. Enter your annual business turnover/sales and cost of sales, including your rental income and operating express incurred in relation to both rent and business.
15. Where the taxpayer is registered as a farmer with the BURS. Please enter the farming income and farming expenses then click on “Save and then the “Continue” button to proceed.
16. Enter the pension contribution amount deducted by the employer and private pension contribution, then press the “Save” and then “Continue” buttons.
17. Click on the “Taxpayer” button to choose your employer/taxpayer then click on the “Search and select” button after entering the employer/taxpayer identifier (CIPA No. TIN/PIN, Omang) or taxpayer name.
18. Choose withholding tax type in the drop-down, e.g enter the date range withheld then enter the credit amount (Tax Deducted) as per ITW8/ITW9. Then click “Add” before clicking on the “Continue” button.
19. The applicant will be notified of the net tax due/ refund. A positive amount means it’s a net tax due and a negative amount means it’s a refund, then click on the “Continue” button.
20. Where the is a refund, select whether you want the money to be paid back as a refund or left as a credit in your BURS account then click on the “Continue button.
21. Select “Documents Types” and attach/upload all the supporting documentation as listed on the site before clicking on the “Save & Continue” button.
22. Tick in the declaration box and press the “Submit” button, where you wish to leave any note you may do so, then click the “Submit” button.
23. The applicant will receive a successful submission notification from thE BURS,

APPOINTMENT OF AGENT

• Any taxpayer may appoint an Agent/ Representative to access or handle his or her tax affairs. The appointment is to be made in writing by the taxpayer to the Commissioner General stating the full particulars of the Agent/representative

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Required Documents

Duly completed and signed the following Tax Return Forms:
EMPLOYMENT, BUSINESS & INVESTMENT

• Form ITA20 (Employment income)
• ITA20B(Employment plus Business)
• ITA20BF (Employment, Business plus Farming)
• ITA20F(Employment and or Farming)
• ITA 21 (Partnership and Trusts)
• ITA22 SAT ITA 22 Company ( Self Assessment Tax) Income Tax Return SAT ITA 22
• ITA25 Charitable, Religious, Educational Institutions, Public Trusts, and Social and Sporting associations.

PAY AS YOU EARN and OTHER WITHHOLDING TAXES

• Form ITW10 (PAYE){Annual Withholding Tax Return for (PAYE)
• ITW 10 ( OWHT) ITW 10 (Annual Return for withholding taxes ie Construction Contract, Commercial Royalty(non-resident), Management fees(non-resident Interest, Rent, Entertainment, and commission and brokerage list OF EMPLOYEES)

VALUE ADDED TAX

• For VAT 002.1 (Return for Remittance of Value Added Tax)

Additional Documents for Individual Return

• Original copy of the relevant certificate,(ITW8 or ITW9)
• Financial accounts where necessary,
• Partnership Accounts and original copies of  Certificates on contract payment where necessary.
• Plant and Machinery (ITA 202) where necessary
• Industrial and Commercial (ITA201) where necessary
• Invoices/ receipts where necessary

Additional Documents for Company Return

• Financial statements and capital allowances forms
• Industrial and Commercial Buildings (ITA 201)
• Plant or Machinery (ITA202)
• Contract Payments (ITW9) where necessary
• Receipts for SAT  Payments,
• Minutes of the Resolution declaring dividends
• For the purposes of claiming credit for  Additional Company Tax brought forward (ITW21) & ITW 17

Additional Documents for Withholding Taxes

• Copies of certificates(ITW 9) 

NB: In case of VAT returns no attachments are required.

Office Locations & Contacts

Botswana Unified Revenue Service.(BURS)
Head Office
P/Bag 0013, Gaborone
Telephone: 3638000
Fax No:  3639999
BURS Regional Offices Location & Contact Details
the Botswana Unified Revenue Service.(BURS) website

Eligibility

• All registered taxpayers/companies/businesses/investors are eligible to apply.

VAT returns are divided into two categories;

• Category  A & B are taxpayers whose turnover is less than P12m  and
• Category  C are  taxpayers whose turnover P12m  Filing Time Individuals The returns dispatched at the end of June are expected back before the end of September.

Fees

• No fees are associated with the service.

Validity

• All registered taxpayers (individuals/companies/businesses) are required to file their tax returns yearly as per the Botswana Unified Revenue Service.(BURS) tax return filing schedule.

Documents to Use

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Sample Documents

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Processing Time

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Instructions

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e.g. The state office holds birth records since January 1908.

Required Information

• Full names of the taxpayer
• Contact details
• Residential address details
• Source of income
• Income details
• Nationality
• Identification documents details
• Property details (if any)
• Declaration by the applicant

Need for the Document

• All registered taxpayers (individuals/companies/businesses etc) are expected to file their annual BURS returns to show their national responsibility.

Information which might help

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Other uses of the Document/Certificate

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External Links

• BURS Tax Returns
  

Others

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