KLP Consulting and Services

07/08/2026

The hidden cost of failing to withhold tax

The Income Tax Act, 2025 provides that where a payment is subject to withholding tax, the deduction linked to that payment is only allowed once the tax has been paid over to the Commissioner General.

If the tax is not withheld and remitted by the due date, or any extended due date, the deduction will not be allowed until the outstanding amount is settled.

This means that if you fail to withhold and remit WHT on rent, for example, you will not be allowed to deduct rent expenditure from your assessable income until the tax has been paid to the commissioner.

To strengthen your understanding of the new income tax rules, join us on the 27–28 August for our 2-day in-person training, Fundamentals of Botswana Income Tax Law, where we will cover the new rules on residence, deductions, allowances, recoupments, and more.

Find out more and register : https://training.klpconsulting.co.bw/courses/view?id=127

04/08/2026

Does your organisation qualify for recognition as a Non-Profit Organisation under the new tax rules?

Under the new Income Tax Act, donations made to a recognised Non-Profit Organisation may qualify for tax deductions. However, if an organisation is not recognised as an NPO as per the new requirements, that tax benefit may be denied to donors.

For NGOs, the issue goes further. If an NGO is not properly recognised as an NPO, it may lose access to income-based tax exemption, and therefore be liable to normal income tax on its income.

That is why it is important to ensure that your organisation remains compliant.

At KLP, We help organisations assess whether they meet the requirements for recognition under the Act, so they can understand their position and take the right steps where needed.

To find out more, and learn how to stay compliant, watch our expert-led, pre-recorded webinar:

https://training.klpconsulting.co.bw/courses/view?id=139

In this webinar, Corporate and tax law specialist Tumelo Audrey Kwape explains the requirements, the recognition process, and the key compliance points every organisation should know.

You can access the webinar anytime and watch at your own pace for only P150.

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01/08/2026

We're excited to announce that KLP Consulting and Services has launched a self-paced online learning platform, where you can watch pre-recorded webinars at your own time, from anywhere.

Right now, you can start with two self-paced courses:

-Taxation of Non-Profit Organisations (P150) and

-Setting Up a Trust in Botswana (P250).

Feel free to explore our courses and register at: training.klpconsulting.co.bw.

23/07/2026

KLP Consulting is inviting you to register for the upcoming in-person training at our Training Facility in Gaborone.

Upcoming courses include:

-Data Protection and Privacy in Botswana
-Fundamentals of Botswana Income Tax Law,
-Trusts in Botswana: Structure, Registration and Taxation

How to register

1. Visit: https://training.klpconsulting.co.bw

2. Choose your course and click Register Now.

3. Payment:

You can pay instantly via DPO, or select Pay Later to immediately receive a quotation with banking details.

4. Log into your portal: Once payment is received, you’ll get an email confirmation and invoice immediately, along with login details for your account.

Your certificate can be downloaded from your account once you’ve completed the course. Access to the training materials is granted on the date of training.

For more information contact us on +267 3101496 / [email protected].

02/07/2026

New Era for Botswana’s Tax laws!

PUBLIC NOTICE - CHANGES IN TAX LAWS

The Public is informed that the Income Tax Act, Value Added Tax (VAT) Act and the Customs Acts have been re-enacted and amended respectively. In addition, the Tax Administration Act has been introduced to harmonise administrative and procedural rules for Income Tax and Value Added Tax Acts.

These Tax Laws commence on the 1st July 2026

https://bursorgbw-my.sharepoint.com/:b:/g/personal/mmolelekwa_burs_org_bw/IQAlEl3xye9KSr1vEi6BwsoiAXy_ki5J0zqK5w2sj2LW5c0?e=PWrDMA

21/06/2026

KLP Consulting and Services wishes all fathers, and father figures a Happy Father’s Day. Thank you for your strength, guidance, and unwavering support. www.klpconsulting.co.bw/

11/06/2026

Can something that is not a legal person own part of a company?

Since 2022, Section 88 of the Companies Act allows a trust to be entered on a company's share register. Yet Botswana law has long held that a trust is not a legal person. So who, exactly, is the shareholder?

This tension sits at the heart of how trust structures are used in corporate ownership today, and it raises real questions for directors, advisors, and anyone structuring ownership through a trust:

· Who exercises the rights attached to the shares?
· Who is liable, and to whom?
· What happens when the register says one thing and the law says another?

In our latest insight, we unpack the contradiction between Section 88 and Botswana trust law, and what it means for how you structure and govern ownership.

Read the full article: https://klpconsulting.co.bw/should-a-trust-be-a-shareholder-the-tension-between-section-88-of-the-companies-act-and-botswana-trust-law/

You can also find out more about our upcoming Trusts training: https://training.klpconsulting.co.bw

10/06/2026

Botswana’s Income Tax Bill, 2025 abolishes the exempt persons schedule and replaces it with a new system based on “exempt income” under Schedule 2. Under the current Income Tax Act, trade unions and employees associations registered under the Trade Unions and Employers Organisations Act are exempt persons under paragraph (viii) of the exempt persons schedule, while associations of employers are exempt under paragraph (ix).

Those provisions do not appear in the Bill. More significantly, the income of these entities has not been carried into Schedule 2 as exempt income. Once the Bill comes into force, the statutory basis upon which these entities have historically enjoyed exemption from income tax will disappear.

The result is potentially significant.

Read the full article here: https://klpconsulting.co.bw/trade-unions-lose-tax-exempt-status/

03/06/2026

Botswana’s Income Tax Bill, 2025 abolishes the exempt persons schedule and relocates the protection previously afforded to certain entities into Schedule 2 under the heading of “exempt income”. For the entities carried across from that schedule, the practical question is whether that relocation changed anything at all.

At first glance, the reform appears significant. It seemingly moves the tax system away from a status-based exemption, where relief follows the identity of the taxpayer, toward an income-based framework in which exemption attaches only to particular receipts.

On closer inspection, however, the reform may have altered far less than its structure suggests.

Read the full analysis on our website: https://klpconsulting.co.bw/the-abolition-of-the-exempt-persons-schedule/

10/05/2026

Happy Mother’s Day to the incredible women who lead, nurture, and inspire, both at home and in the workplace.

Today we celebrate your strength, dedication, and impact. www.klpconsulting.co.bw