5 Major Developments in Botswana

5 Major Developments in Botswana

• Amends VAT Zero-Rating and Exemptions

• Botswana Tax Agency Issues Public Notice Announcing Amendments to VAT Act

• VAT amendment act introduces new zero-rated and exempt supplies

• Botswana Guidelines on VAT Zero-Rating and Exemption Amendments

• VAT amendment act introduces new zero-rated and exempt supplies

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Exemption

• Botswana Guidelines on VAT Zero-Rating and Exemption Amendments

• Amends VAT Zero-Rating and Exemptions

• VAT amendments: zero rate and exemption

• Transfer duty and VAT amendments

Flat Rate Schemes

• Botswana Tax Agency Issues Public Notice Announcing Amendments to VAT Act

Rate

• VAT amendment act introduces new zero-rated and exempt supplies

• Botswana Guidelines on VAT Zero-Rating and Exemption Amendments

• VAT amendment act introduces new zero-rated and exempt supplies

• Amends VAT Zero-Rating and Exemptions

• VAT amendments: zero rate and exemption

• Transfer duty and VAT amendments

• Botswana Tax Agency Posts Guidance Note on Transitional Rules for Reversion to Standard VAT Rate

• Temporary reduced VAT rate expires on 31 March 2023

• Botswana VAT Rate to Increase from 12% to 14%

• Botswana Tax Agency Announces Reversion to Standard VAT Rate April 1

Real Estate/Immovable Property

• Transfer duty and VAT amendments