Advanced Search

Income Tax - Returns And Notices Ss 6577

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

65.     Tax returns, general

            (1) Subject to section 77, every person shall furnish a return in the prescribed form of his or her gross income (hereinafter referred to as a "tax return") in respect of any tax year, either personally or in a representative capacity, within three months after the end of that tax year, and such form shall be signed by him or her or by an agent authorized by him or her on his her behalf.

            (2) Subject to section 77, every person shall furnish a return of the gross income and such other particulars as may be required in the return, computation of taxable income and tax payable as well as payments made thereof, in the prescribed form, in respect of any tax year in accordance with the provisions of this Act, either personally or in a representative capacity within four months of the end of that tax year, or in the case of a person whose accounting period is different from that of the tax year, within four months from the end of such accounting period, and such form and other documents shall be signed by the person or by an agent authorized by such person:

            Provided that the provisions of this subsection shall become applicable to taxpayers or to categories of taxpayer's from such dates as the Minister, by order, may determine:

            Provided further that upon the application of this subsection to a taxpayer, the provisions of subsection (1) shall cease to apply to such taxpayer.

            (3) The Commissioner General shall give general notice in the Gazette and in such other manner and at such other places as he or she deems fit of the obligations imposed by this section, but failure to give any such notice shall in no way relieve any person liable to furnish a tax return from his or her obligation to comply with subsection (1).

            (4) Tax return forms may be obtained from the Commissioner General or from any income tax office or from any other place specified in the notice under subsection (3), and it shall be the duty of all persons liable to furnish a tax return to obtain such forms.

            (5) Notwithstanding subsection (4) the Commissioner General may, if he or she deems it so advisable, cause forms to be delivered by hand or post to any person.

            (6) Notwithstanding the provisions of subsection (1), the following persons shall not, unless specifically requested by the Commissioner General, be required to furnish a return-

     (a)     any person who has been informed in writing or by any general notification that a return is not required for the tax year;

     (b)     any resident individual in respect of whose taxable income for any tax year there is no liability to tax;

(c)          any individual the whole of whose income is remuneration subject to the provisions of the Fifth Schedule and whose taxable income is within the categories of taxpayers prescribed by the Minister under the proviso to subsection (2); or

     (d)     a person whose gross income accrued or is deemed to have accrued from sources situated or deemed to be situated in Botswana to a non-resident for any tax year, and consists only of amounts to which section 33(1) relates, and tax is deducted from the payment of all such amounts under section 58 and in accordance with the Seventh Schedule.

66.     Provisional tax return

            Where under section 77 the Commissioner General has extended the period in which a tax return for any tax year is to be furnished by any person other than a person to whom section 65(2) applies, he or she may by notice in writing require such person, within such time as may be specified in the notice, not being less than seven days from the date of service of that notice, to furnish a provisional return containing an estimate by such person of his or her taxable income for such tax year.

67.     Tax returns: cessation of income during a tax year

            Where it appears to the Commissioner General that-

     (a)     a person may leave Botswana during the current tax year or shortly after its expiry, and that the absence from Botswana of such person is unlikely to be temporary only;

     (b)     a person has ceased to carry on business in any tax year; or

     (c)     in the case of any other person it is expedient to do so, the Commissioner General may at any time serve upon such person a notice in writing requiring him or her to furnish within such time as may be specified in the notice, not being less than seven days from the date of service of such notice, a tax return for any tax year.

68.     Tax returns: where no return is furnished

            (1) Where it appears to the Commissioner General that any person is or may be liable to furnish a tax return for any tax year and has not done so, he or she may, by notice in writing, require such person to furnish a tax return within such time as may be specified in the notice, not being less than seven days from the date of service of such notice.

            (2) Nothing in this section shall be construed as extending the time limits provided by section 65 for the furnishing of any tax return.

69.     Further returns or information, production of books and giving of evidence to Commissioner

            (1) For the purpose of obtaining full information in respect of the chargeable income of any person, the Commissioner General may, by notice in writing, require any person-

     (a)     to furnish to the Commissioner General such further tax return, statement of assets and liabilities or other information as may be required by the Commissioner General;

     (b)     to produce at such time and place as may be specified in such notice, for examination by the Commissioner General or for retention by him or her for such period as may be reasonable for their examination, any accounts, books of account, statement of assets and liabilities or other documents which the Commissioner General may consider necessary for such purpose and, if any such information is not available in the English or Setswana language, to produce at the taxpayer's expense a translation in English prepared and certified by an approved translator; or

     (c)     to attend at such time and place as may be specified in such notice, for the purpose of being examined by the Commissioner General respecting his or her chargeable income or the chargeable income of any other person or any transactions or matters appearing to be relevant thereto.

            (2) Where any person is required to attend and give information under subsection (1) in relation to any other person, he or she may be allowed such expenses of attending as may be prescribed.

            (3) Notwithstanding the provisions of subsection (1), the Commissioner General may, by notice in writing, require any person to furnish annually, or at such intervals as the Commissioner General may determine, any information that the Commissioner General considers necessary to enable him or her to fulfil his or her duties under this Act.

70.     Powers of entry, inspection and removal of documents

            (1) The Commissioner General, or any officer authorized by him or her, may, for the purposes of obtaining information which he or she considers necessary in relation to the liability of any person to tax, enter any premises at any time during the day, without previous notice, and search for any moneys or documents; and in carrying out any search he or she may-

     (a)     open, or cause to be removed and opened, any article in which he or she considers any moneys or documents may be contained;

     (b)     seize any documents which he or she considers may afford material evidence of the liability of any person to tax;

     (c)     retain any such documents for such period as may be reasonable for their examination or for the purposes of a prosecution; or

     (d)     make copies of any such documents.

            (2) Any officer exercising any power under subsection (1) shall, upon demand, produce the authority furnished to him or her by the Commissioner General.

            (3) Where any documents are seized and retained under subsection (1), the person to whom such documents belong shall be entitled to examine and make copies of or extracts from them at such time and place and under such supervision as the Commissioner General may determine.

            (4) In this section "documents" includes any books, records or accounts.

71.     Submission of accounts with tax return and certificate relating to preparation of accounts

            (1) Where any person carries on business in any tax year, his or her tax return for such year shall be accompanied by a copy of the accounts of the business together with a reconciliation of the accounts with the chargeable income disclosed in that return in relation to the business.

            (2) Where the accounts referred to in subsection (1) have been prepared by the person carrying on the business, he or she shall furnish together with the accounts a certificate signed by him or her stating-

     (a)     the nature of the books of account and documents from which such accounts were prepared; and

     (b)     whether such accounts present a true and fair view of the profits from his or her business for the accounting period.

            (3) Where the accounts referred to in subsection (1) have been prepared by a person other than the person carrying on the business, such other person shall provide on the face of such accounts a certificate giving his or her name, address and occupation and stating-

     (a)     the extent of the examination made of the books of account and of the documents from which such books of account were prepared; and

     (b)     whether or not, as far as he or she was able to ascertain from such examination, the entries in those documents and books of account disclosed the true nature of every transaction, receipt, accrual, payment and debit.

            (4) The manager or trustee of any charitable, religious or educational institution or a trust or an association referred to in the proviso to paragraph (xxxix) or in paragraph (xl) of Part II of the Second Schedule shall, in accordance with the provisions of section 65, furnish a tax return of the gross income of such institution, trust or association, for the tax year including statements of accounts, certificates and other relevant documents in relation to the return, signed by such manager or trustee, as the case may be, and shall also furnish such evidence as may be required by the Commissioner General as to the application of such income during the tax year.

72.     Annual returns by companies of interest and dividends paid

            Every resident company shall, on or before 31st August next following each tax year, furnish to the Commissioner General a return showing the name and address of each person-

     (a)     to whom interest was paid in such tax year in respect of any debentures, debenture stock, loans or advances and the amount of interest paid; or

     (b)     to whom dividends were paid or any bonus shares, debentures or securities were awarded in such tax year and the amount or value of such payment or award,

and, for the purposes of this section, where any interest or dividend is not paid but is reinvested, accumulated, capitalized, carried to any reserve or otherwise dealt with on his or her behalf or as he or her directs, it shall be deemed to have been paid.

73.     Annual return by private companies of shareholders

            Every resident private company shall, on or before 31st August next following each tax year, furnish to the Commissioner General a return showing the name and address of, and number of shares held by, each shareholder on the last day of that tax year.

74.     Companies: documents of incorporation, amendments thereof and prospectus

            (1) Every company shall furnish to the Commissioner General, within the time specified in this section-

     (a)     a copy of the memorandum and articles of association constituting the company, or any other documents setting out the powers, aims and objects of and the rules or regulations governing the company;

     (b)     a copy of any amendment made to such documents; and

     (c)     a copy of any prospectus proposed to be issued by the company.

            (2) In the case of a company incorporated or formed in Botswana, the documents referred to in subsection (1) shall be furnished within 60 days of the date of incorporation or formation, amendment thereof or, in the case of a prospectus, registration thereof.

            (3) In the case of a company incorporated or formed outside Botswana but carrying on business in Botswana, the documents referred to in subsection (1) shall be furnished within 60 days of the date of commencing to carry on business in Botswana, amendment of the documents constituting or governing the company or, in the case of a prospectus, registration thereof.

75.     Returns deemed to be furnished by due authority and in full knowledge of contents

            Every return, statement or form purporting to be furnished under this Act by or on behalf of any person shall for all purposes of this Act be deemed to have been furnished by that person or with his or her authority, as the case may be, unless the contrary is proved; and any person signing such return, statement or form shall be deemed to be cognizant of all matters contained therein.

76.     Returns: method of furnishing

            Any return required to be furnished shall be delivered by hand or post to the address specified in the prescribed form.

77.     Extension of time

            Where under this Act any return is required to be furnished by any person within a specified period, such person may, on just cause, request for an extension of the period in which such return is to be furnished, and the Commissioner General may, by notice in writing served on that person, extend the period in which the return is to be furnished.