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Name of the Organization : Botswana Unified Revenue Service
Type of Facility : Tax Clearance Certificate/ Exemptions
Country : Botswana

Official Website : http://www.burs.org.bw/

Tax Clearance Certificate/ Exemptions :

Tax Clearance Certificates (TCC) came as a result of a Cabinet Directive No. 32/2003 which stipulates that :
“ …..Tax Clearance Certificates will be a necessary requirement for award of government tenders……….”

Related : Botswana Unified Revenue Service Income Tax For Individuals : www.statusin.org/5126.html

TCCs are a requirement for any person who bids for tenders offered by PPADB, Govt departments/Ministries and local government tender boards as from 1st July 2005.

Procedure For Securing A TCC :
An application form has to be completed and submitted to the nearest BURS office. All sections (A to E) of the application form must be completed in full to minimize delays in processing the certificate.

In the event that a company, individual, partnership or any entity is interested in bidding for a tender but is not registered with BURS, such persons must contact BURS offices for registration and subsequent processing of the TCC.

Any foreign persons bidding for public tenders in Botswana must also complete the application form and be issued with an exemption certificate for tender purpose. On winning a tender, such a person will be required to immediately register with BURS for tax purposes.

No bidder will be considered without a TCC or exemption certificate for tender purpose.

To expedite processing of TCC, taxpayers are implored to ensure that their tax affairs are in order and up to date i.e. all taxes should have been paid and all tax returns should have been submitted. Taxpayers should also be up to date in terms of payment of penalties & interest arising out of non-compliance. They should also have complied with all the provisions of the various Revenue Acts.

The taxes referred to here are all taxes administered by BURS and these are Income Tax, Withholding Tax, VAT and Customs & Excise.

Applicants are advised to submit applications for certificates at least 4 working days in advance of the date on which they require such Certificate.

A TCC or Exemption Certificate is valid for a period of 12 months from the date of issue. Once the validity period is exhausted, the certificate will no longer be valid and cannot be used for any future tenders. On the expiry of the validity period, a new application form has to be submitted and taxpayers are advised to apply for renewal 2 weeks in advance of expiry of TCC.

A TCC will be issued if the tax affairs are up to date. It is important to ensure that even after the TCC is issued, the tax affairs should continue to be kept up to date to avoid possible revocation of the certificate.

Download Form : https://www.statusin.org/uploads/5129-application%20for%20tax%20clearan.jpg