FACULTY OF BUSINESS

DEPARTMENT OF ACCOUNTING AND FINANCE

ACC 305 TAXATION PRINCIPLES

COURSE OUTLINE: SEMESTER 2 (2021-2022)

Lecturer: Polokoetsile Pedro Motau (Mr.), Faculty of Business, Office 123

Telephone Extension 5040 or 3555040 if phoning from outside the university

Email: motaup@ub.ac.bw

Timetable Scheduled Lecture Hours and Tutorials

ACC 305/Lec/01 MWF 12:00 PM 1:00 PM BLDG 245 ROOM 041

ACC 305/TUT/01 Monday 3:00 PM 4:00 PM BLDG 247 ROOM 028
ACC 305/TUT/02 Wednesday 4:00 PM 5:00 PM BLDG 247 ROOM 028
ACC 305/TUT/03 Friday 2:00 PM 3:00 PM BLDG 247 ROOM 018

Kindly note however, that in consideration of the current COVID protocols and restrictions, all lectures are held virtually
via Teams. A url link for linking with Teams is availed on Moodle for your action. All lectures will be recorded and
availed on both Teams and Moodle for your access.

Tutorials would be held on a face to face basis due to the smaller numbers of students involved at each session. In the
absence of the Tutorial Assistant, the course instructor will hold virtual sessions at the stipulated times.

A calendar of all lectures and tutorials (where applicable) will be posted on Teams before each session for your ease of
access to Teams.

Credits 3
Type (Core/Optional/Elective/General Education Course) Core
Pre-requisites ACC 311
Co-requisites None

The Prerequisite for this course is ACC 311 (Introduction to Company Accounts). You are therefore advised of General
Academic Regulation 00.961 that states that “a student must achieve at least fifty (50 C-) in a prerequisite to enrol in
the specific course(s) for which the course is a prerequisite.”
Aims:
This course intends:
i) to introduce to learners the basic legal framework and principles of Income Tax Law and Practice in Botswana (with
specific reference to individuals).

ii) to empower learners with knowledge on the preparation of income tax assessment schedules, and the calculation of
income tax liability thereon.

iii) to keep learners abreast of the departmental guidance notes (DGN) issued to the general public by Botswana Unified
Revenue Services (BURS).

Statutory Publications: Income Tax Act Chapter 52:01

Capital Transfer Chapter 53:02

Recommended Text: Principles of Taxation, BICA Study Manual, ISBN 9781 4453 8531 0

Additional References: Botswana Budget Speech, 2020 to current; Fiscal Legislation Part
P336.2 TAX (UB LIBRARY)

Invaluable Websites: www.burs.org.bw

www.taxzone.co.uk
www.accountingweb.co.uk
www.oecd.org

ASSESSMENT: Two written tests (1 hour each) 40%

Final written examination (2 hours) 60%

WEEK BEGINNING
31-01-22 OUTLINE OF BOTSWANA TAX SYSTEM BICA CH1
07-02-22 Definition of Tax (S2)
Historical Development of Taxation in Botswana
Role of Taxation
Principles/Canons of Taxation
Types of Taxes (BURS Role in Revenue Collection)

14-02-22 BASIS OF ASSESSMENT FOR TAX BICA CHS 1 & 2

21-02-22 S2, Tax Year and Concept of Residence
Scope of charge to tax (Ss 8 & 9)
Effective date of accrual (S10)
Amounts deemed to have accrued in Botswana (S11)
Persons chargeable to tax (SS 12 –24)
Accounting periods and records (SS 25 – 26)

28-02-22 TAX FRAMEWORK COMPUTATION BICA CHS 1, 2 & 5

07-03-22 Sources of Gross Income (SS 27 – 36)
14-03-22 Exempt Income (Second Schedule)
Exempt income in dealing with Charitable, Religious or Educational Institutions, Trusts
& Sports Associations
Chargeable Income (SS 39 – 50)
Allowable Deductions

21-03-22 MID-SEMESTER BREAK

TEST 1 DATE WILL BE ANNOUNCED ON OFFICIAL LEARNING PLATFORMS

28-03-22 Chargeable Income (Continued)

04-04-22 Taxable Income (S51)

Computation of Tax Payable and Tax Tables (S59 & Eighth Schedule)

11-04-22 Employment Income (S32, 5th schedule) BICA CH3

15-04-22 GOOD FRIDAY (NO LECTURE)

18-04-22 EASTER MONDAY (NO LECTURE)

18-04-22 Salaries, Wages, Bonuses, Commissions

Entertainment Allowances, Car allowance, Company car
Furniture Benefit
Housing Allowance/Housing Benefit

25-04-22 Interest, Dividends, Royalties

Terminal benefits, Pension, Gratuity
Terminal Gratuities – Expatriate Employees
Approved Pension Funds
Terminal Expenses Payable under Employment Contract
Management or Consultancy fees to Non- Residents

TEST 2 DATE WILL BE ANNOUNCED ON OFFICIAL LEARNING PLATFORMS

02-05-22 CAPITAL GAINS TAX BICA CH7

09-05-22 CAPITAL TRANSFER TAX

13-05-22 LAST DAY OF CLASSES

14 – 15 MAY READING DAYS

16-05-22 FINAL EXAMINATIONS BEGIN

30-05-22 FINAL EXAMINATIONS END / SEMESTER ENDS

15-06-22 ALL FINAL GRADES PUBLISHED

IN ADDITION TO THE ABOVE, STUDENTS ARE ADVISED THAT THEY SHOULD PAY
PARTICULAR ATTENTION TO THE FOLLOWING UNIVERSITY REGULATIONS AND POLICIES
AND ENSURE COMPLIANCE UNDER ALL INSTANCES:

• 00.0 General Academic Regulations

• 00.3 Students – full-time, part-time, responsibilities
• 00.4 Exemption, Credit Banking and Credit Transfer
• 00.6 Registration
• 00.7 Withdrawal
• 00.8 Assessment
• 00.9 Progression from Semester to Semester and Other
Recommendations
• 01.0 Aegrotat Regulations
• Examination Regulations
• Academic Appeals and Procedures
• Policy on Academic Dishonesty

KINDLY NOTE THAT THE ABOVE ARE NOT PART OF THE TAUGHT
COMPONENT OF THE COURSE AND THEREFORE INDEPENDENT PERUSAL AND
VERIFICATION (WHERE APPROPRIATE) IS ADVISABLE.

ALL LECTURE MATERIALS WOULD BE LOGICALLY ARRANGED (IN FOLDERS

AND FILES) AND POSTED ON MOODLE (and Teams) FOR YOUR INDEPENDENT
PERUSAL AND ALL SUCH MATERIAL IS EXAMINABLE.

KINDLY ALSO NOTE THAT THE PRIMARY MODE OF INSTRUCTION FOR THIS
COURSE IS VIRTUAL ON TEAMS AND ALL STUDENTS TAKING THE COURSE
ARE REQUIRED TO ATTEND ONLINE.

THE TWO PIECES OF CA ARE WORTH 40 MARKS EACH. THESE WILL BE IN

THE FORM A SIT-DOWN TEST AT DATES AND VENUES TO BE ANNOUNCED.
EACH TEST IS ONE HOUR LONG.

LASTLY, KINDLY NOTE THAT ALL COMMUNICATION WITH ME MUST BE VIA

OFFICIAL CHANNLES, THESE BEING MOODLE, EMAIL AND TEAMS. SHOULD
YOU WANT TO SET UP A MEETING WITH ME, KINDLY MAKE AN ONLINE
MEETING REQUEST VIA EMAIL OR A VIRTUAL TEAMS MEETING SHOULD YOU
DEEM IT SO NECESSARY.

P.P. Motau 28th January 2022