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

    3A.    Seal of 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.    Invited members and co-opted members

    17.    Remuneration and allowances 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

    33A.    Restriction on execution against property of Revenue Service

    34.    Regulations

    35.    Savings and transitional provisions

Act 17, 2004,
S.I. 66, 2004,
Act 6, 2020,
S.I. 114, 2020.

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 Directors established under section 6;

[6 of 2020, s. 3.]

    "Chairperson" means the Chairperson of the Board;

[6 of 2020, s. 2(a).]

    "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 or committee of the Board;

[6 of 2020, s. 3.]

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

[6 of 2020, s. 2(b).]

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.

3A.    Seal of Revenue Service

    (1) The seal of the Revenue Service shall be such device as may be determined by the Board and shall be kept by the Commissioner General.

[6 of 2020, s. 4.]

    (2) The affixing of the seal shall be authenticated by the Chairperson, Vice-Chairperson, the Commissioner General or any other person authorised on that behalf by a resolution of the Board.

[6 of 2020, s. 4.]

    (3) Notwithstanding subsection (2), the Chairperson or Vice-Chairperson may, in writing, delegate to another officer of the Revenue Service, the power to authenticate the seal.

[6 of 2020, s. 4.]

    (4) A document issued by the Revenue Service and sealed with the seal of the Revenue Service, which seal is authenticated in accordance with this section, shall be received and taken to be a true instrument without further proof unless the contrary is shown.

[6 of 2020, s. 4.]

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—