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Africa tax in brief

06 August 2013   (0 Comments)
Posted by: Author: Celia Becker (ENS)
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Author: Celia Becker (ENS)

In an attempt to disprove impressions that the country may be a tax haven, Botswana is in the process of amending its Income Tax Act and Banking Act, identified by the Global Forum on Transparency and Exchange of Information to address some deficiencies in respect of the exchange of information for tax purposes.

Click here to view table.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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