In a public notice issued by the Botswana Unified Revenue Service, the revenue authority provides guidelines for individuals and employers regarding the filing of returns for the 2020/2021 tax year.
- Employers are reminded that it is necessary for them to issue certificates of tax deducted to all their employees. An ITW8 should be given to show the amount of tax that has been deducted and to finalise annual returns of tax deducted.
- Employers are required to register for and use e-services platforms for filing returns and making payments.
- Employers are also required to share their taxpayer-identification numbers (TIN) for purposes of submission of their withholding annual tax returns.
- Individuals with a gross income of less than BWP480 000 per annum are not required to file a tax return for the tax year 2020/2021.