The 2023 edition of the publication has been updated for changes to International Financial Reporting Standards (IFRS) that were published between 1 January 2022 and 31 December 2022.
End of extension of filing individual income tax and annual withholding tax returns: 31 January 2023
No deadline yet for ‘Compulsory Company Constitutions’
Extension of returns filing due date
Adjustments to VAT rate: effective from 3 August 2022
Board evaluation: Important or not?
Tax alert 1 Tax Amnesty Scheme ends on 30 June 2022
The Companies (Amendment) Act, 2022 was assented by the Parliament of Botswana on 25 February 2022 and became effective on the same date. Summarized below are key features of the amendments.
The Botswana Accountancy Oversight Authority (BAOA) recently released a public notice summarizing the major changes to the Financial Reporting (Amendment) Act, 2020, which was passed by Parliament in 2020, and commencement of the Act was set at 1 April 2022. We set out below, major changes which may affect Public Interest Entities (PIE) and other large organisations.
The 2022 edition of the publication has been updated for changes to International Financial Reporting Standards (IFRS) that were published between 1 January 2021 and 31 December 2021. The publication now covers 31 March 2021, 30 June 2021, 30 September 2021, 31 December 2021 and 31 March 2022 financial year ends.
