CHAPTER 53:03
BOTSWANA UNIFIED REVENUE SERVICE

 

ARRANGEMENT OF SECTIONS

 

   SECTION

 

 

 

PART I
Preliminary

 

   1.   Short title

 

   2.   Interpretation

 

 

 

PART II
Botswana Unified Revenue Service

 

   3.   Establishment of the Revenue Service

 

   4.   Functions of the Revenue Service

 

   5.   Powers of the Revenue Service

 

 

 

PART III
Board of the Revenue Service

 

   6.   Establishment of the Board

 

   7.   Membership of the Board

 

   8.   Powers and functions of the Board

 

   9.   Tenure of office

 

   10.   Disqualification from membership to Board

 

   11.   Removal and resignation of member

 

   12.   Filling of vacancy

 

   13.   Disclosure of interest

 

 

 

PART IV
Meetings and Proceedings of the Board

 

   14.   Meetings of the Board

 

   15.   Committees of the Board

 

   16.   Co-opted members

 

   17.   Remuneration of members

 

   18.   Appointment of Secretary to Board

 

   19.   Functions of the Secretary

 

   20.   Accountability to Board

 

   21.   Conditions of service of Secretary

 

 

 

PART V
Officers of the Revenue Service

 

   22.   Appointment of Commissioner General

 

   23.   Functions of Commissioner General

 

   24.   Tenure of office of Commissioner General

 

   25.   Appointment of employees of the Revenue Service

 

 

 

PART VI
Financial Provisions

 

   26.   Funds of the Revenue Service

 

   27.   Financial year

 

   28.   Accounts and audit

 

   29.   Annual report

 

   30.   Payment into the Consolidated Fund

 

   31.   Exemptions

 

 

 

PART VII
General

 

   32.   Confidentiality

 

   33.   Exemption from personal liability

 

   34.   Regulations

 

   35.   Savings and transitional provisions

 

 

Act 17, 2004,
S.I. 66, 2004.

An Act to provide for the establishment of the Botswana Unified Revenue Service, for the administration and enforcement of revenue laws, and for related matters.

[Date of Commencement: 1st August, 2004]

PART I
Preliminary (ss 1-2)

 

1.   Short title

   This Act may be cited as the Botswana Unified Revenue Service Act.

 

2.   Interpretation

   In this Act, unless the context otherwise requires-

   "Board" means the Board of the Revenue Service established under section 6;

   "Chairman" means the Chairman of the Board;

   "Commissioner General" means the Commissioner General of the Revenue Service, appointed under section 22(1);

   "contractor" includes a sub-contractor;

   "member" means a member of the Board;

   "revenue departments" means the Department of Customs and Excise and the Department of Taxes which, prior to the commencement of this Act, were departments of the Ministry of Finance and Development Planning;

   "revenue laws" means the-

 

   (a)   Customs and Excise Duty Act, Cap. 50:01;

 

   (b)   Income Tax Act Cap. 52:01;

 

   (c)   Capital Transfer Act Cap. 53:02;

 

   (d)   Value Added Tax Act Cap.50:03, and

such legislation concerning revenue as the Minister may, by Order, prescribe;

   "Revenue Service" means the Botswana Unified Revenue Service established under section 3;

   "tax" includes the duties, fees or other charges payable in terms of the revenue laws; and

   "Vice-Chairman" means the Vice Chairman of the Board.

PART II
Botswana Unified Revenue (ss 3-5)

 

3.   Establishment of the Revenue Service

   There is hereby established a body, to be known as the Botswana Unified Revenue Service, which shall be a body corporate with a common seal, capable of suing and being sued, and subject to the provisions of this Act, of performing such acts as bodies corporate may, by law, perform.

 

4.   Functions of the Revenue Service

   (1) The Revenue Service shall be responsible for the assessment and collection of tax on behalf of the Government.

   (2) Without prejudice to the generality of subsection (1), the functions of the Revenue Service shall be to-

 

   (a)   administer and enforce the revenue laws;

 

   (b)   promote compliance with the revenue laws;

 

   (c)   take such measures as may be required to improve service given to taxpayers with a view to improving efficiency and maximising revenue collection;

 

   (d)   take such measures as may be required to counteract tax fraud and other forms of tax evasion;

 

   (e)   advise the Minister on matters relating to the administration and collection of tax; and

 

   (f)   perform such other functions in relation to tax as the Minister may direct.

 

5.   Powers of the Revenue Service

   The Revenue Service shall, in the discharge of its functions under this Act, have power to-

 

   (a)   study the revenue laws and propose to the Minister, such amendments as it considers appropriate thereto, so as to improve the administration of, and compliance with, such laws;

 

   (b)   calculate the administrative costs, compliance costs and the operational impact of existing taxes and intended tax changes, and to advise the Minister accordingly;

 

   (c)   collect and process statistics needed to provide forecasts of tax receipts and the effect on yield of any proposals for changes in the revenue laws, and to advise the Minister accordingly; and

 

   (d)   subject to the provisions of this Act, take such other measures as it considers necessary or desirable for the achievement of the purposes or provisions of the Act.

PART III
Board of the Revenue Service (ss 6-13)

 

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