Share with your friends

Botswana: Guidance for deferral of income tax payments (COVID-19)

Botswana: Guidance for deferral of income tax payments

The Minister of Finance on 4 May 2020 published guidance—the Income Tax (COVID-19) (Deferment of Self-Assessment Tax) Order, 2020—that provides the mechanisms for deferring the payment of income tax as a relief measure in response to the coronavirus (COVID-19) pandemic.


Related content

The guidance in the order is effective retroactively from 1 March 2020 and is subject to ratification of legislation (Emergency Powers (COVID-19) (Amendment) (No. 4) Regulations, 2020) by the National Assembly.

The order stipulates that the rules for the deferral of tax payments apply to taxpayers with businesses that have been adversely affected by the pandemic and resulting lockdown. Taxpayers must satisfy certain requirements in order to qualify for the deferral relief (including, for example, a valid tax clearance certificate and approval by the Commissioner General). Payments that are eligible for this relief include quarterly installments of self-assessment tax and the final top-up payment and estimated annual tax that is payable by an individual or a person other than a company. For late payments of tax, compound interest of 1.5% per month will be imposed on deferred amounts that remain unpaid after 31 December 2021.

Applications need to be made in electronic format to the Commissioner General and clearly state the tax payment in respect of which deferment is being sought. The authorities are to respond to an application within 14 days of submission.

Read a May 2020 report [PDF 76 KB] prepared by the KPMG member firm in Botswana

For more information, contact a KPMG tax professional in Botswana:

Olivia Muzvidziwa | +26 777 19 9022 |

Leonard Muza | +26 777 19 9067 |

Masa Selerio | +26 777 19 9069 |

Kenneth Sakonda | +26 777 19 9079 |

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal