Transcription of CHAPTER 50:03 VALUE ADDED TAX - burs.org.bw
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CHAPTER 50:03 VALUE ADDED TAX - burs.org.bw
CHAPTER 50:03 . VALUE ADDED TAX. ARRANGEMENT OF SECTIONS. PART I. Preliminary 1. Short title 2. interpretation 3. Fair market VALUE 4. Supply 5. Taxable activity 6. Act binding on State PART II. Imposition of Tax 7. Imposition of tax PART III. Rules relating to Supplies 8. Time of supply 9. VALUE of supply 10. Zero rating 11. Exempt supply PART IV. Imports 12. Time of import 13. VALUE of import 14. Exempt import 15. Import declaration and payment of tax PART V. Registration 16. Registration 17. Application for registration 18. Cancellation of registration PART VI. Calculation of Tax Payable 19. Tax payable for tax period 20. Input tax 21. Post-sale adjustments 22. Interest on unpaid tax 23. Tax invoices 24. Tax credit and debit notes PART VII. Tax Period Returns and Assessments 25. Tax Period Copyright Government of Botswana 26. Returns 27. Extension of time 28.
An Act to provide for the imposition of a value added tax, its administration and matters incidental thereto. [Date of Commencement: 1st July, 2002] PART I Preliminary (ss 1-6) 1. Short title This Act may be cited as the Value Added Tax Act. 2. Interpretation In this Act…
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