Update - Botswana Provides Partial Tax Payment Deferral in Response to COVID-19

As previously reported, Botswana is providing a deferral of 75% of tax payments due between March and September 2020 in response to the COVID-19 pandemic, which can be paid between 1 March and 31 December 2021. Subject to approval from the Commissioner General, this deferral is available for taxpayers with a valid tax clearance certificate, provided that 25% of the tax due is paid, including for:

• quarterly advance tax installment payments due for any two quarters in the pandemic period;
• corp…