Facing a Botswana Unified Revenue Service (BURS) audit can be an intimidating experience for many businesses. With the right preparation and understanding of what to expect, the process can be managed efficiently and with minimal disruption. Proper planning ensures compliance, transparency, and readiness when the auditors arrive.
To prepare for a BURS audit, ensure your tax records are accurate, complete, and compliant with Botswana’s tax laws. Proactive steps like conducting a tax health check and organizing documentation can significantly reduce risk and stress.
The following checklist outlines key areas businesses should focus on when preparing for a BURS audit.
A step by Step – BURS check list
- An Audit appointment letter will be issued out by BURS stating the tax type and period under review.
- Document Requisition Form will follow, based on the nature of your business and entity.
Understand the Scope of the Audit
- BURS audits may cover Corporate Income Tax, VAT, PAYE and other types.
- Audits can be routine, risk-based, or triggered by discrepancies in filings.
Organize Your Records
Tip: Keeping your records digitally organized and backed up can speed up document submission and reduce audit delays.
- Maintain complete and accurate accounting records for at least 8 years.
- Ensure documentation includes:
- Sales and purchase invoices
- Bank statements
- Payroll records
- Tax returns and supporting schedules
- Customs declarations (if applicable)
Review Tax Filings
- Botswana uses a self-assessment system, so your submitted return is considered your assessment.
- Confirm that:
- All returns (corporate tax, VAT, PAYE) are filed on time.
- Tax computations are correct and reconciled with financial statements.
- Estimated tax payments (if applicable) were made quarterly for liabilities over BWP 50,000.
Ensure Compliance with BURS Requirements
- Your business must be registered with BURS for all applicable taxes.
- Check that you have issued compliant Tax invoices and applied the correct tax charges and rates.
- If you import/export, ensure customs documentation is complete and duties are correctly assessed.
Conduct a Pre-Audit Review
- Identify and correct any inconsistencies or gaps in documentation before BURS arrives.
Be Ready for On-Site Visits
- Auditors may visit your premises to inspect records and interview staff.
- Ensure your office is prepared and that relevant documents are easily accessible.
Respond Promptly and Cooperatively
- Provide requested documents within the given timeframe.
- Be transparent and professional in all communications with BURS.
Final Thoughts
A BURS audit should not be viewed as a threat but as an opportunity to confirm that your tax affairs are in order. Businesses that maintain consistent compliance and proper documentation often find the audit process straightforward. Preparing ahead of time demonstrates professionalism, builds trust with the authorities, and strengthens your overall tax governance.
Our team is available to assist at every stage of the audit process, from pre-audit preparation and documentation review to liaising with BURS and addressing any findings. Engaging professional support can ease the burden, ensure compliance, and give your business peace of mind.
