INCOME TAX: SUBSIDIARY LEGISLATION

INDEX TO SUBSIDIARY LEGISLATION

Botswana-Belgium Double Taxation Avoidance Agreement Order

Botswana-Czech Republic Double Taxation Avoidance Agreement Order

Botswana-Guernsey Taxation Information Agreement Order

Botswana-Ireland Double Taxation Avoidance Agreement Order

Botswana-Isle of Man Taxation Information Exchange Agreement Order

Botswana-Kenya Double Taxation Avoidance Agreement Order

Botswana-Lesotho Double Taxation Avoidance Agreement Order

Botswana-Luxembourg Double Taxation Avoidance Agreement Order

Botswana-Malawi Double Taxation Avoidance Agreement Order

Botswana-Swaziland Double Taxation Avoidance Agreement Order

Botswana-United Arab Emirates Double Taxation Avoidance Agreement Order

Botswana-Zimbabwe Double Taxation Avoidance Agreement Order

Income Tax (Bodies Corporate Exempt from Tax) Regulations

Income Tax (COVID-19) (Deferment of Self-Assessment Tax) Order

Income Tax (Donations) Regulations

Income Tax (Remission of Penalties and Interest) Amnesty Regulations

Income Tax (Sidilega Gaborone (Proprietary) Limited) (Development Approval) Order

Income Tax (Special Economic Zones Development Approval) Order

Income Tax (SPEDU Region Development Approval) Order

Income Tax (Superannuation Funds) Regulations

Income Tax (Transfer Pricing) Regulations

BOTSWANA-ZIMBABWE DOUBLE TAXATION AVOIDANCE AGREEMENT ORDER

(section 53(1))

(26th July, 2004)

ARRANGEMENT OF PARAGRAPHS

PARAGRAPH

    1.    Citation

    2.    Approval and effective date of commencement

        Schedule

S.I. 61, 2004.

    WHEREAS in exercise of the powers conferred on him by section 53(1) of the Income Tax Act (Cap. 52:01) the Minister of Finance and Development Planning has, on behalf of Government, entered into an Agreement with the Government of the Republic of Zimbabwe for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains;

    AND WHEREAS in accordance with the provisions of section 53(2) of the Income Tax Act the said Agreement shall be laid before the National Assembly, and shall not take effect unless approved by resolution of the National Assembly;

    NOW THEREFORE the following Order is hereby made—

1.    Citation

    This Order may be cited as the Botswana-Zimbabwe Double Taxation Avoidance Agreement Order.

2.    Approval and effective date of commencement

    The Double Taxation Avoidance Agreement set out in the Schedule hereto between the Government of the Republic of Botswana and the Government of the Republic of Zimbabwe is presented to the National Assembly for approval and shall, upon approval, take effect from the date specified in the Agreement.

SCHEDULE