Income Tax Act 2006

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

Data and Resources

Additional Info

Field Value
Sector Mining
Country Botswana
Year 2006
RGI Edition Year 2017
Topic Revenue management, State-owned enterprises, Tax policy and revenue collection
Document Type Statute
RGI Sub-component State-owned enterprises
RGI Questions 1.2.6a: Is the government required to make all payments to the national treasury or deposit them into a national resource account, aside from amounts legally retained by SOEs?,
1.2.6c: Is the national tax authority required to periodically be audited by an external body?,
1.2.7a: Was the national tax authority audited over the most recently completed audit timeframe?,
1.4.3a: Is the SOE required to publicly disclose annual reports containing information on its finances and operations?,
1.4.3b: Do rules require a periodic audit of the SOE's financial statements by an external body?,
1.4.3c: Is the SOE required to submit annual reports to the legislature on its commercial, non-commercial (i.e. regulatory) and non-operational activities (i.e. activities not related to resource extraction)?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law and
Practice (Both)
Publisher Government of Botswana
Author Government of Botswana Government of Botswana
Source or API link http://www.burs.org.bw/phocadownload/Revenue_laws/CAP%2052-01%20Income%20Tax%20Act.pdf
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute