Advanced Search

Value Added Tax - Notices (Ss 66-67)

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

 

66.     Authentication of documents

 

            A notice or other document issued, served or given by the Commissioner General under this Act, is sufficiently authenticated if the name or title of the Commissioner General, or authorised taxation officer, is printed, stamped or written on the document.

 

67.     Service of notices and other documents

 

            Unless otherwise provided in this Act, a notice or other document required or authorised by this Act to be served, is considered sufficiently served-

     (a)     on an individual, other than in a representative capacity, if it is-

           (i)       personally served on that person;

          (ii)       left at the person's usual or last known place of abode, office, or place of business in Botswana; or

          (iii)       sent by registered post to such place of abode, office, or place of business, or to the person's usual or last known address in Botswana; or

     (b)     on any other person, if it is-

           (i)       personally served on the representative of the person;

          (ii)       left at the registered office of the person or the person's address for service of notices under this Act; or