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CIRULAR ON INTRODUCTION OF LEKGETHO LIVE! - A NEW TAX MANAGEMENT & REVENUE COLLECTION SYSTEM BY
BOTSWANA UNIFIED REVENUE SERVICE (BURS) on
1st April 2020
Effective 1st April 2020, Lekgetho Live will be implemented by BURS to replace the current Integrated Tax Management System (ITMS) and it brings along the following changes:
Tax Identification Numbers (TINs) & Tax Codes
- Company numbers from CIPA will be adopted as the company TIN.
- For citizens, new TIN will be Omang number preceded by the letter “I”. e.g I12345678
- Non-citizens, NGOs, parastatals, partnerships, Trusts, government departments and any legal persons will be issued with system generated TINs.
- VAT registered taxpayers will be issued with new VAT numbers.
- Tax codes are IIT (Individual Income Tax), CIT (Company Income Tax), VAT (Value Added Tax), PAYE (Pay As You Earn) and IMS (for government departments & parastatals).
- All payments will be validated on the BURS database and payments rejected by the validation process will be returned to originating banks.
- New payment references should consider new TINs, tax codes and (-) as the separator. E.g I12345678-IIT for individual income tax.
- There will be no distinction of tax periods only distinction is between tax codes.
What Else is New??
- Submission of monthly PAYE must be accompanied by employee payroll schedules.
- PAYE payments due will be as computed by Lekgetho Live system.
- Manual submissions will only be allowed where schedules have 10 employees or less.
Tax agents acting on behalf of taxpayers must register with BURS from 1st April 2020 and will be linked to the respective taxpayers in the system.