Botswana 2024 Budget Speech Notes Measures on Taxing Digital Sales and E-Invoicing Requirements

Botswana's Minister of Finance delivered the 2024 Budget Speech on 5 February 2024. With respect to taxation, the Minister noted the following, with limited details:

• The continued review of tax laws to consolidate, simplify, and modernize the existing Income Tax Act to deal with the evolving nature of the business environment in the global economy, to rationalize various concessions under the VAT Act, and to harmonize the administrative provisions under the Income Tax Act as well as the Val…