Online Tax Payments & Refunds : Botswana Unified Revenue Service

Name of the Organization : Botswana Unified Revenue Service
Type of Facility : Online Tax Payments & Refunds
Country : Botswana

Official Website : http://www.burs.org.bw/index.php?option=com_content&view=article&id=62&Itemid=190

Online Tax Payments & Refunds :

Methods of payments available :
** By Cash
** By cheque

Related : Botswana Unified Revenue Service VAT & Income Tax Registration  : www.statusin.org/5121.html

** Direct debit only available for Income Tax large taxpayers.
** Point of sale only available for payment of VAT
** Bank drafts converted to pula at the prevailing exchange rate
** Postal Order/ Money Order

Requirements For Payments :
Taxpayers are required to provide the necessary details at the back of the cheque or bank drafts like :
** The reference number or TIN
** Name of taxpayer
** Contact number
** Physical address
** State the Tax being paid

eServices: https://eservices.burs.org.bw/burs-etax/login?_cid=e92b52c2-560c-4039-8873-a1c02c7c2327

The Payee Is :
Botswana Unified Revenue Service (BURS)

Taxpayers are expected to know the type of tax they have come to pay and confirmation may be made at Taxpayer Service Center.

In order to make payment the following documents should be completed :
Income Tax :
1. Assesed tax :
Remittance Slips (blue)
Taxpayer statement

2. Self Assessed tax :
Remittance Slips (yellow)

3. PAYE and other Withholding Tax :
Remittance slips (Pink)
ITW 7A or ITW 7B
ITW 9 / 17/21 where applicable

Capital Transfer Tax :
Remittance slips (green)
Taxpayer statement

VAT :
VAT return 002.1
Vat 17.1 for imported goods
Statement for deferred VAT

Note :
In the event any cheque is dishonored taxpayers are expected to replace it by cash or a bank guaranteed cheque, failing which the following measures may be taken
1. Taxpayer may be prosecuted as per National Clearance & Settlement Systems CAP46 :06 section 23.
2. A civil suit may be taken as per section 34 of VAT act CAP 50 :03 and section 103 of the Income Tax Act.
3. An embargo may be put on company goods for failure to replace the dishonored cheque.

Refunds :
Refund of tax overpaid :
Where the commissioner general is satisfied that any person has paid tax for any tax year by deduction or otherwise, in excess of the amount finally determined to be payable under the Act shall be entitled to have the excess amount refunded as per section 111(1) of income tax Act CAP 52 :01.

Where the input tax is in excess of output tax, the registered person may claim VAT refund, where the commissioner general is satisfied that the registered person is due for the refund taking into consideration section 42(2)(a) and (b) of VAT act CAP 50 :03.

Offset of Refunds against unpaid tax

Where there is unpaid tax any refund of VAT or assessed income tax the refund will be utilized to clear or pay the tax debt.

Forms : http://www.burs.org.bw/index.php/forms

About Us :
The mandate of the BURS is to perform tax assessment and collection functions on behalf of the Government and to take appropriate measures to counteract tax evasion on the one hand, and to improve taxpayer service to a much higher level on the other.

In fulfilment of its mandate the BURS Act has empowered the BURS to :
** Administer and enforce the revenue laws;
** Promote compliance with the revenue laws;