Botswana

On 18 August 2026, the Botswana Unified Revenue Service (BURS) published an adjudication decision tackling a critical intersection between customs valuation and value-added tax deduction rights, specifically regarding input tax claims on imported capital goods by registered businesses. The decision arose from a taxpayer challenge to the denial of VAT recovery on high-value plant and […]

On 12 August 2026, the Botswana Unified Revenue Service (BURS) released an adjudication decision addressing a pivotal issue in domestic tax compliance concerning the interpretation and application of withholding tax obligations for cross-border digital service providers. The decision emerged from a taxpayer dispute challenging the relevance of statutory withholding rates on income derived from remote