The Botswana Unified Revenue Service (BURS) requires all individuals and businesses earning taxable income to register for tax compliance. If you earn more than P36,000 per year, registration and tax return filing are mandatory, even if your income is solely from employment under PAYE (Pay As You Earn). This guide explains the BURS online registration process, requirements, and key tax obligations.
Why Register with BURS?
Registering with BURS ensures compliance with Botswana’s tax regulations and enables businesses and individuals to fulfill their tax obligations efficiently. The registration is required for:
- Income Tax (Assessed Tax)
- Withholding Tax
- Capital Transfer Tax
- Value Added Tax (VAT) (if applicable)
BURS Online Registration Process
To register online, follow these steps:
- Visit the BURS Portal – Access the official Botswana Unified Revenue Service website.
- Download BURS 1 Form – The application form (BURS 1) is used for all types of tax registration.
- Complete the Form – Provide accurate details based on your taxpayer category (individual, company, trust, etc.).
- Attach Required Documents – Submit certified copies of necessary documents (outlined below).
- Submit Application – Send the completed form and documents online or visit a BURS office for verification.
- Receive Taxpayer Identification Number (TIN) – Once approved, you will receive a unique TIN for tax transactions.
Required Documents for Registration
1. Private Companies
Companies must submit certified copies of the following documents:
- Form 4: Certificate of Incorporation
- Form 2A: List of Directors and Secretaries
- Form 2B: Consent and Certificate of Directors
- Form 2C: Share Capital Details
- Form 2D: Directors’ Consent on Share Capital
Note:
- Any changes to directors or secretaries require submission of Forms 13 and 14.
- Office address changes must be reflected in Form 15.
- Name changes should be documented in Form 4.2.
2. Close Companies
For a Close Company, the following documents are needed:
- Form 4: Certificate of Incorporation (with “CC” after the company name)
- Form 2E: List of Members
- Form 2F: Member Consent
- Form 2G: Appointment of Accounting Officer
3. Old Regulations (Before July 3, 2007)
If a company was registered before the new Companies Act of 2007, these documents are required:
- Form 3: Certificate of Incorporation (Replaced by Form 4)
- Form 2: List of Directors (Replaced by Form 2A)
- Memorandum & Articles of Association
4. Individuals
For individual registration, submit:
- BURS 1 Form
- Certified copy of Omang (Botswana citizens)
- Certified copy of ID, residence permit, and work permit (non-citizens)
- If in business, Form RBN A (Business Name Registration)
5. Other Taxpayers
- Trusts: Certified copy of the Trust Deed
- Partnerships: Certified copy of Partnership Agreement
- Estates: Certified copy of Will
- Funds: Certified copy of Fund Rules
- Bodies of Persons: Certified copy of Constitution
VAT Registration Requirements
VAT registration is compulsory if your business makes taxable supplies exceeding P1,000,000 per year.
- Mandatory VAT Registration: If taxable supplies exceed P1,000,000 annually.
- Voluntary VAT Registration: If taxable supplies range from P500,000 to P1,000,000, you may apply voluntarily.
- Exemption: Businesses making taxable supplies below P500,000 are not required to register for VAT.
Important: Before registering for VAT, you must first obtain an Income Tax TIN.
Documents for VAT Registration:
- Form 3: Certificate of Incorporation (Certified Copy)
- Form 2: List of Directors (Certified Copy)
- List of Business Assets
- Certified Copies of Directors’ Omang (Botswana Citizens)
- Certified Copies of Residence and Work Permits (Non-Citizens)