1. TAX COMPLIANCE BIA PRESENTATION 10/11/2010

2. BURS Mandate Administer and enforce the revenue laws; Income Tax Act
Capital Transfer Tax
VAT Act
Customs & Excise Duty Act

3. TAX COMPLIANCE

4. What is Tax Compliance Simple definition
Is the degree to which taxpayer comply with the tax law and administration
It is measured in terms of the “tax gap”
It can also be defined as seeking to pay the right amount of tax (not more) in the right place and time as compared to tax avoidance.
The aim being to have a 100% compliance with Revenue laws

5. Tax Compliance Tax compliance include; Voluntary compliance
Compliance by enforcement
Voluntary compliance is adherence to the tax legislation without the use of forced measure within the laws
Forced compliance is whereby taxpayers comply after some enforcement measure of the law has been implied

6. Legal Framework Tax revenue laws assumes voluntary compliance;
Sec 65 of the Income Tax Act; Every person shall furnish a return….
Sec. 26 of the VAT Act; Every registered person shall furnish a return…
According to the Act a person has to declare his or her income or VAT to the CG
VAT, company / Corporate tax is based on a self assessment system which encourages voluntary compliance

7. Legal Framework Enforcement
The law stipulates enforcement measures to deal with taxpayers who do not voluntary adhere to the laws
Sending reminders
Penalties ;Sec. 117 & 118 IT and Sec. 33
Interests; Sec. 97&101 IT and VAT Act, Fifth Schedule.
Garnishee order, (ITC 9); VAT sec.40, IT sec.109

8. Legal Framework Cont… Seizures; Sec. 37 VAT
Closure of Business Premises
(Sec 63 VAT)
Levy of distress; Sec38, VAT
Summons (14 days)
A writ of executions; sec. 34 VAT and sec.103 IT
Criminal Proceedings

9. Burs Initiatives
Burs has created an enabling environment for tax payment which reduces the burden of tax compliance by the following tax administration activities;
Sending of returns
Sending of statements – debt
Payments Plans
Taxpayer segmentation-Large taxpayer unit
Burs accessibility
Opening of offices
Service Centres
Computer Auditing

10. Burs Initiatives To encourage voluntary compliance
Taxpayer education and awareness
To enforce compliance
Surveys
Inspections
Block management

11. TAXPAYERS RIGHTS Right to object and appeal an assessment
Appeal can be made to:
* Board of adjudicators
* High Court
Right to secrecy
Right to appeal against seizures and detentions

12. WHERE YOU CAN FIND BURS ADDRESS & LOCATION TELEPHONE NUMBERS
Gaborone P/Bag 0013
Francistown P/Bag 38
Lobatse PO Box 263
Jwaneng PO Box 5
S/Phikwe PO Box 129
Mahalapye PO Box 240
Palapye PO Box 97
Maun PO Box 219
Ghanzi P/Bag 0018
TELEPHONE NUMBERS /

13. Collecting Taxes for Botswana's Development
THANK YOU
Collecting Taxes for Botswana's Development