50.     Interpretation

            In this Part, "records" means any accounting records, accounts, books, computer-stored information, or any other documents.

51.     Record keeping

            (1) A registered person or any other person liable for tax under this Act, shall maintain in Botswana in the English or Setswana language-

     (a)     original tax invoices, tax credit notes, and tax debit notes received by the person;

     (b)     a copy of all tax invoices, tax credit notes, and tax debit notes issued by the person;

     (c)     customs documentation relating to imports and exports by the person;

     (d)     accounting records; and

     (e)     any other records as may be prescribed by the Commissioner General.

            (2) Records required to be maintained under subsection (1) shall be retained for at least seven years after the end of the tax period to which they relate.

            (3) A person who fails to maintain proper records in accordance with this section commits an offence and is liable on conviction-

     (a)     where the failure was made knowingly or recklessly, to a fine not exceeding P10,000 or to imprisonment for a term not exceeding two years, or to both; or

     (b)     in any other case, to a fine not exceeding P5,000 or to imprisonment for a term not exceeding one year, or to both.

            (4) A person who fails to maintain proper records in a tax period, in accordance with the requirements of this section, is liable to a penalty of P100 per day for each day or portion thereof that the failure continues.

            (5) No penalty is payable under subsection (4) where the person has been convicted of an offence under subsection (3) in respect of the same act.

            (6) If a penalty under subsection (4) has been paid and the Commissioner General institutes criminal proceedings under subsection (3) in respect of the same act, the Commissioner General shall refund the amount of penalty paid, and that penalty is not payable unless the prosecution is withdrawn.

52.     Examination of premises and records

            (1) For the purpose of the administration of this Act, a taxation officer who has been authorised by the Commissioner General in writing may-

     (a)     without previous notice and at any time, enter any premises or place where records are kept and on such premises search for any records;

     (b)     in carrying out a search referred to in paragraph (a), open or cause to be opened or removed and opened, any article in which the officer suspects that records are kept;

     (c)     seize records which, in the officer's opinion, may afford evidence that may be material in assessing a person's liability for tax payable under this Act;

     (d)     retain records seized under paragraph (c) for as long as they may be required for determining a person's liability under the Act or for any proceeding under the Act;

     (e)     examine and make extracts from, and copies of, any records, and require from any person an explanation of any entry therein;

     (f)      where a hard copy or computer disk of computer-stored information is not provided, seize and retain the computer in which the information is stored for as long as is necessary to copy the information required; and

     (g)     stop and board any vehicle which the officer has reasonable cause to believe is importing goods into Botswana, search such vehicle or any person found in the vehicle, and question the person with respect to any matter dealt with in this Act.

            (2) A taxation officer who attempts to exercise a power under subsection (1) on behalf of the Commissioner General is not entitled to enter or remain on any premises or at any place if, upon being requested by the occupier of the premises or place, the officer does not produce an authorisation in writing from the Commissioner General to the effect that the officer is authorised so to act.

            (3) The owner, manager, or any other person lawfully on the premises or at the place entered or proposed to be entered under this section, is required to provide all reasonable facilities and assistance for the effective exercise of power under this section.

            (4) A person whose records or computer have been removed and retained under subsection (1), may examine them and make copies or extracts from them during regular office hours under such supervision as the Commissioner General may determine.

            (5) A taxation officer exercising a power under subsection (1) may, at any time, request such assistance from a police officer as the taxation officer may consider reasonably necessary and that police officer shall render such assistance as may be required by the taxation officer.

            (6) An authorized taxation officer or any other person accompanying the officer to any premises who conducts an examination or search for the purposes of this Act, shall not be held responsible for any involuntary damage to any article or thing suffered in the course of the examination or search.

            (7) This section has effect notwithstanding any rule of law relating to privilege or the public interest in relation to the production of, or access to records.

            (8) A person who fails to provide a taxation officer with reasonable facilities and assistance as required by subsection (3), commits an offence and is liable on conviction, to a fine not exceeding P5 000 or to imprisonment for a term not exceeding 1 year, or to both.

53.     Records not in English or Setswana

            Where any record referred to in section 51 or 52 is not in the English or Setswana language, the Commissioner General may, by notice in writing, require the person keeping the record, to provide, at that person's expense, a translation into the English or Setswana language by a translator approved by the Commissioner General for this purpose.

54.     Notice to obtain information or evidence

            (1)The Commissioner General may, by notice in writing, require a person, whether or not liable for tax under this Act-

     (a)     to furnish such information as may be required by the notice; or

     (b)     to attend at the time and place designated in the notice for the purpose of being examined on oath before the Commissioner General or a taxation officer authorised by the Commissioner General for this purpose concerning the tax affairs of that person or any other person, and for that purpose the Commissioner General or the authorised officer may require the person examined to produce any record or computer in the control of the person.

            (2) Where the notice requires the production of any record or computer, it is sufficient if such record or computer is described in the notice with reasonable certainty.

            (3) A notice issued under this section shall be served by or at the direction of the Commissioner General by-

     (a)     a signed copy delivered by hand to the person to whom it is directed; or

     (b)     being left at the person's last and usual place of abode,

and the certificate of service signed by the person serving the notice is evidence of the facts stated therein.

            (4) This section has effect notwithstanding any rule of law relating to privilege or the public interest in relation to the furnishing of information or the production of records or documents.

            (5) A person who fails to comply with a notice issued under this section, commits an offence and is liable on conviction, to a fine not exceeding P5,000 or to imprisonment for a term not exceeding one year, or to both.