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Botswana Amends VAT Zero-Rating and Exemptions

|Approved Changes|Botswana
Botswana

The Botswana Unified Revenue Service (BURS) has published a Public Notice on the Value Added Tax (Amendment) Act 2023, which entered into force on 3 May 2023. The Amendment Act introduces zero-rating and exemption for specified items. The zero-rated items include leguminous vegetables (peas and beans), cooking oil, liquid petroleum gas, salt, infant formula, baby diapers, sanitary pads or tamp…

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