Botswana Public Notice on Changes in Tax Laws Effective 1 July 2026

The Botswana Unified Revenue Service (BURS) has issued a Public Notice on changes in tax laws effective 1 July 2026. This includes that the Income Tax Act, Value Added Tax (VAT) Act, and the Customs Acts have been re-enacted and amended, and the Tax Administration Act has been introduced to harmonize administrative and procedural rules for the Income Tax and Value Added Tax Acts. The main changes are summarized in the notice as follows, with comprehensive guidance to be issued. Additional de…