The Commissioner General of the Botswana Unified Revenue Service (BURS) announced on 31 July 2024 that the filing deadline for annual PAYE (employee’s tax) and Other Withholding Tax (OWHT) returns for the tax year ending 30 June 2024 has been extended to 30 September 2024.

Section 117 of the Income Tax Act empowers the Commissioner General to levy penalties where a return is filed late. Taxpayers are therefore advised to utilize this window of extension to prepare and submit the affected returns on or before the 30 September 2024 and avoid incurring late filing penalties.

Contact Olivia Muzvidziwa (Director – Tax) for tax assistance olivia.muzvidziwa@bw.gt.com