Reports – Country Specific Botswana

Reports – Country Specific Botswana

On the Navigation Pane

Expand Reports

Expand Country Specific Reports

Double-click on Statutory Reports

Statutory Reports Explanation

ITW8 Tax Certificate Report

The ITW8 Tax Certificate is printed for each employee at the end of the tax year or when employee is terminated.

The user has the option to print the tax certificate on either plain paper or on pre-printed stationary.

When the tax certificates are printed a summary of the certificates as well as a detail report is generated for reconciliation purposes

Annual

ITW7A Online Monthly Schedules Report

All employees employed during the specific month, whether tax was deducted or not.

When an employee has no income or negative income and this results in negative PAYE, then the employee’s tax calculation method should be changed from Average Tax to Normal Tax to ensure that there is no tax refund. When the person has income again, the tax calculation method must then be changed back to Average Tax to ensure the correct recalculation of PAYE (similar process to RSA when person goes for example on unpaid leave).

This is the correct manner to treat this scenario on the payroll.

However, it makes sense to include a person with no income and negative PAYE as it is a PAYE Remittance Form. For the online submission there might be a rejection if a person with no income is included.

Monthly

ITW10&10A Annual PAYE Return

The ITW10 & ITW10A Annual Return is printed at the end of the tax year and submitted within 31 days of the tax year end.

The ITW10 include the detail of the employer and the totals of tax deducted. The ITW10 provides the detail per employee of the totals on the ITW10 report.

Annual

Sage 300 People – Support Templates of 44

ITW7A PAYE Remittance Report

The ITW7A report is a return for remittance of employee's tax is a summary of the PAYE amount to be paid over each month to the revenue authority (BURS). The report generates a detail and summary report.

All employees employed during the specific month, whether tax was deducted or not.

When an employee has no income or negative income and this results in negative PAYE, then the employee’s tax calculation method should be changed from Average Tax to Normal Tax to ensure that there is no tax refund. When the person has income again, the tax calculation method must then be changed back to Average Tax to ensure the correct recalculation of PAYE (similar process to RSA when person goes for example on unpaid leave).

This is the correct manner to treat this scenario on the payroll.

However, it makes sense to include a person with no income and negative PAYE as it is a PAYE Remittance Form. For the online submission there might be a rejection if a person with no income is included.

Monthly

ITW8 Tax Certificate Report 2019

All employees with total gross remuneration YTD+ (amount/s for reporting fields indicated above) and/or employees with YTD+ tax deduction amount - as per user selection.

Give the user the option to exclude an employee from this report by 'flagging the employee for manual certificate'.

Give user option to print ITW8 for all employees (including employees flagged for manual certificate) or only employees not flagged for manual certificate or only employees flagged for manual certificate.

Also add 3 options for user to select to print either active, terminated or both (i.e. all employees)

Also add option to print range of employees

Annual


1. ITW8 Tax Certificate Report

1.1. ITW8 Company Totals

Field Description

Explanation Sage 300 People Field Mapping

SALARY SYSTEM PRINTED ON YYYY/MM/DD

The System report was printed from and the Date the Report was printed

Company Name

Displays the name of the Company you selected to print the report for.


Click on Company Management

Double-click on Company

Click on Company Detail

Click on Basic Information

Review Company Name

Period Ending

The period end date for the month the report is applicable for.

Return Reporting Month and Tax Year as selected on Report Filter Screen.

Salary / Wages

All taxable earnings not otherwise specified (salary, overtime, PPH, unpaid leave etc).

Year to Date Plus total for the Definition type:

• BASIC - Basic Income

• OTHBASIC - Other Basic Income

• BACKPAY_BASIC - Backpay - Basic

• UNPAID - Unpaid Leave

• LEAVEPAY - Leave Pay

• ANNPAY - Other Annual Payment


• INCPAYE - Other Income - Taxable

• ALLPAYE - Other Allowance - Taxable

Bonus / Commission

Annual bonus, performance bonus and commission should reflect in this field.


• COMMIS - Commission

• ANNBON - Annual Bonus

• BONUS - Bonus - Regular

Benefits: Housing

This field is used for residential accommodation. The value of the benefit is the lower of a percentage of the employee's employment (excluding housing benefit) as determined in the housing benefit table and -(if the property is rated), 10% of the property's rateable value at the beginning of the tax year or -(if the property is not rated), the gross floor area x P250 per sq metre x 8%.

If the employee was not employed for the entire year, the value must be pro-rated. The value should also be reduced by any amount contributed by the employee.


• HOUSING - Housing Benefit

Benefits: Motor Car

Type in the company car fringe benefit. The benefit for a motor car is determined according to a table. If the employee pays for his/her own fuel, the value is reduced with an amount on the table. The table refers to the annual benefit amount.


• VEHICLEBEN - Vehicle Benefit

Benefits: Other Benefits

This field refers to all the fringe benefits not listed above, for example interest free or low interest loans, furniture and furnishing, share schemes or any other benefits. Type in only the taxable amount for furniture and furnishing.


Fringe Benefits:

• LILOAN - Low or Interest Free Loan

• UTIL_FURN - Utilities - Furniture

• ESOP - Employee Share Ownership Plans

• GENLFB - General Fringe Benefit

Company Contributions:

• PENS_UNAPP - Pension - Unapproved

• RAF_UNAPP - Retirement Annuity - Unapproved

• GROUPLIFE - Group Life

• GENTX - General Company Contr - Taxable

Provisions

• TAX - Taxable

Total Severance Pay

When severance pay is paid to an employee due to termination or continuous employment of 60 months, the severance pay amount paid to the employee should reflect in this field. This field also includes Approved


• SEVERANCE - Severance Pay

Must include both taxable and non-taxable portion.


Service Gratuities. The taxable and non-taxable amount should reflect in this field.

Total Terminal Gratuity

This field refers to a gratuity paid to an employee when a contract ends. The taxable and non-taxable amount should reflect in this field. If the gratuity is paid to a citizen, then one third is exempt from tax. If the gratuity is paid to a non-citizen one third is also exempt from tax but the exemption is limited to 25% of the total salary for the first contract, 27.5% of the total salary for the second contract and 30% of the total salary for the third contract.


• GRATRR - Gratuity – Retirement / Retrenchment


Total Retrenchment

Type in the taxable and the non-taxable portion of a retrenchment package.


• RETRENCH - Retrenchment Package Lump Sum

Other Payments

This field refers to all other income not specified above for example Notice Pay and Leave Paid Out. Two user-defined descriptions may be entered here.


• TLEAVE - Termination Leave Pay-out - default to Other Payment 1

• NLEAVE - Normal Leave Pay-out - default to Other Payment 2

Value defaulted to the Earning Types listed above, but user can change values included for Other Payment 1 and Other Payment 2 using Report Field Mapping.

TOTAL GROSS REMUNERATION

The total of the above items should print in this field. Only the taxable portion of furniture and furnishing should reflect in this field. The total amount of Severance Pay, Terminal Gratuity and Retrenchment Package should be included in this field and not only the taxable portion.

Sum value for above items:

Salaries/Wages

Plus Bonus/Commission

Plus Housing Benefit

Plus Car benefit

Plus Other Benefits

Plus Severance

Plus Terminal Gratuity

Plus Other Payments

Plus Retrenchment

LESS: Approved Superannuation Fund

If the employee contributes towards an approved superannuation fund, the deduction should reflect in this field. This will include an approved pension, retirement annuity and private retirement annuity. The deduction is limited to 15% of the employee's remuneration. No deduction for contributions to an Approved Superannuation Fund is allowed for Non-Residents.

Year to Date Plus total for:

Deduction Definition Types

• PENSION - Pension Fund

• RAF - Retirement Annuity Fund

• GENTX - General Deduction - Tax Ded

Provision Definition Types

• PVT_RAF - Retirement Annuity Fund


LESS: Sum of other Exempt Amounts

Type in the exempt amount for severance pay, terminal gratuities and a retrenchment package.

Year to date Plus total for:

• SEVERANCE - Severance Pay with Tax Type equal

to Never

• GRATRR - Gratuity - Retirement/Retrenchment

with Tax Type equal to Never



Must include only non-taxable portion.

Amount Subject to PAYE

This is the total gross remuneration less the approved superannuation fund less the exempt amount.

Year to Date Taxable Earnings

PLUS

Year to Date Taxable Company Contributions

PLUS

Sum of Year to Date Plus Taxable Amount for Fringe Benefits where Tax Type is equal to Normal

PLUS

Provision:

TAX - Taxable YTD+

PVT_RAF - Private Retirement Annuity Fund YTD+

MINUS

Year to Date Plus Tax Deductible Deductions

Tax Deductible

This is the amount subject to tax. If higher tax was deducted as per the employee's written request, the higher amount should not reflect in this field, but only the amount subject to tax.


• GENERICTAX - Generic Tax (Total Amount and YTD Total Amount)

Tax Deducted

YTD+ PAYE deducted from the employee. This field will include additional tax (as per the employee's written request).


Deductions


• ADDTAX - Additional Tax (Total Amount and YTD Total Amount)

PLUS

Company Contributions

• ADDTAX - Additional Tax (Total and YTD Total)

Total Number of Employees

Headcount of number of employees included in report

1.2. ITW8 Detail Report


Field Description




Company Name

Displays the name of the Company you selected to print the report for.






Review Company Name

Period Ending The period end date for the month the report is applicable for.


Employee Code

Employee Code of the employee


Click on Employee Management

Double-click on Employees

Click on Employee Detail


Review Employee Code

Employee Name

Type in the full name and surname of the employee.






Review Last Name + First

Name + Second Name

Employee ID Type in the ID number for citizens and the passport number for non-citizens.






Review ID Number or Passport

Passport Number if no ID number available

Salary / Wages









• INCPAYE - Other Income – Taxable

Value defaulted to the Earning Types listed above, but user can change values included for Salaries/Wages using Report Field Mapping

Bonus / Commission







Benefit House

This field is used for residential accommodation. The value of the benefit is the lower of a percentage of the employee's employment (excluding housing benefit) as determined in the housing benefit table and -(if the property is rated), 10% of the property's rateable value at the beginning of the tax year or -(if the property is not rated), the gross floor area x P250 per sq metre x 8%. If the employee was not employed for the entire year, the value must be pro-rated. The value should also be reduced by any amount contributed by the employee.



Benefit Motor




Benefit Others



Fringe Benefits:










Provisions

• TAX - Taxable

Severance Pay

When severance pay is paid to an employee due to termination or continuous employment of 60 months, the severance pay amount paid to the employee should reflect in this field. This field also includes Approved Service Gratuities. The taxable and non-taxable amount should reflect in this field.



Must include both taxable and non-taxable portion."

Terminal Gratuity

This field refers to a gratuity paid to an employee when a contract ends. The taxable and non-taxable amount should reflect in this field. If the gratuity is paid to a citizen, then one third is exempt from tax. If the gratuity is paid to a non-citizen one third is also exempt from tax but the





exemption is limited to 25% of the total salary for the first contract, 27.5% of the total salary for the second contract and 30% of the total salary for the third contract.

Retrenchment Package




Other Payments

This field refers to all other income not specified above for example Notice Pay and Leave Paid Out. Two user-defined descriptions may be entered here.





Gross Remuneration



Salaries/Wages



Plus Car benefit

Plus Other Benefits

Plus Severance


Plus Other Payments

Plus Retrenchment

Less Pension


Year to Date Plus total for the:







Exempt Remuneration



• SEVERANCE - Severance Pay with Tax Type

equal to Never

• GRATRR - Gratuity -

Retirement/Retrenchment with Tax Type

equal to Never

• RETRENCH - Retrenchment Package Lump

Sum with Tax Type equal to Never


Taxable Remuneration


Year to Date+ Taxable Earnings

PLUS


Year to Date+ Taxable Company Contributions

PLUS

Sum of Year to Date+ Taxable Amount for Fringe Benefits where Tax Type is equal to Normal

PLUS

Provision:

TAX - Taxable YTD+


MINUS

Year to Date + Tax Deductible Deductions

Tax Deducted



Deductions

• GENERICTAX - Generic Tax

• ADDTAX - Additional Tax

PLUS


• ADDTAX - Additional Tax and YTD Total Amount)


1.3 Certificates

Field Description


Employer Name Displays the registered name of the employer.






Review Company Name


Employer Address

Displays the registered name of the employer.






Click on Detail

Review Company Address

TIN Display the tax registration number of the employer.






Click on Detail


Employee Employee Code of the employee







Employee Name Type in the full name and surname of the employee.






Review Last Name + First Name

Title Type in the title of the employee. This can either be Mr, Mrs or Miss.






Review Title

Address Type in the physical address of the employee.






Click on Detail

Review Employee Physical

Address

TIN Type in the tax reference number of the employee if applicable.






Review Tax Number

Nature of Employment

Type in the Job Title of the employee.






Click on Detail

Review Job Title Long Description

Employee ID

Type in the ID number for citizens and the passport number for non-citizens.








Period Employed

From

This is the start date of the tax year, or if the date of engagement is greater, use the date of engagement.





Click on Detail

Click on Tax Definition

Review Tax Start Date

If more than one tax record for current tax year then use the Tax Start Date of the first/oldest record.

Period Employed

To

This is the end date of the tax year, or if date of termination is earlier, use the date of termination.





Click on Detail


Review Tax End Date

• If more than one tax record for the current tax year then use the Tax End Date of the last\current tax record.

• If no Employee Tax End Date on current tax record, then use Company Tax Year End Date.

Salary / Wages











• NLEAVE - Normal Leave Pay-out

• TLEAVE - Termination Leave Pay-out


Bonus / Commission






Benefit House




Benefit Motor Car




Benefit Others



Fringe Benefits:










Provisions

• TAX - Taxable

Severance Pay




Terminal Gratuity

This field refers to a gratuity paid to an employee when a contract ends. The taxable and non-taxable amount should reflect in this field. If the gratuity is paid to a citizen, then one third is exempt from tax. If the gratuity





is paid to a non-citizen one third is also exempt from tax but the exemption is limited to 25% of the total salary for the first contract, 27.5% of the total salary for the second contract and 30% of the total salary for the third contract.

Other Payments

This field refers to all other income not specified above for example Retrenchment, Notice Pay and Leave Paid Out.



Value defaulted to the Earning Types listed above, but user can change values included for Other Payment using Report Field Mapping.

User will also enter description for Other Payment on Additional Fields on Report Filter Screen

Gross Remuneration



Salaries/Wages



Plus Car benefit

Plus Other Benefits

Plus Severance Pay

Plus Gratuity - Retirement/Retrenchment

Plus Retrenchment Package Lumpsum

Plus Other Payments


If the employee contributes towards an approved superannuation fund, the deduction should reflect in this field. This will include an approved pension, retirement annuity and private retirement annuity. The deduction is limited to 15% of the employee's remuneration. No deduction for contributions to an Approved Superannuation Fund is allowed to Non-Residents.








LESS: Exempt Amount




equal to Never








Year to Date+ Taxable Earnings

PLUS

Year to Date+ Taxable Company Contributions

PLUS

Sum of Year to Date+ Taxable Amount for Fringe Benefits where Tax Type is equal to Normal


PLUS

Provision:

TAX - Taxable YTD+


MINUS


Housing Rateable Value

If the property is rated, type in the rateable value shown in the valuation roll in force. Where the property becomes rateable property in the course of the tax year after the completion of the current valuation roll, the interim valuation made of such property should be reflected here. Where the property is not a rateable property or has not been valued, the current capital valuation should be used as the rateable value.

Housing Gross floor Area

Type in the gross floor area of the property in square metres.

Motor Car Value

Type in the cost of the vehicle.

Motor Car Fuel Charge Paid by Employer

Indicate "Yes" if the employer paid for the fuel, otherwise indicate "No".

Tax on Amount Subject to PAYE (i.e. Tax deductible)




Tax Deducted



Deductions



PLUS



2. ITW7A Online Monthly Schedules

Field Description


Tax Year

Type in the tax year, for example if the employer is in August 2019, then the tax year 2020 should reflect.

Return Reporting Tax Year as selected on Report Filter Screen.


Tax Month

Type in the current tax month of the tax year. If the employer is in August 2019, then tax month 2 should reflect.

Return Month in Tax Year as per selected Month on Report Filter Screen.

Employer TIN Display the tax registration number of the employer.






Click on Detail


Employer Name Displays the registered name of the employer.






Review Company Name

ID

Type in the ID number for citizens and the work permit number for non-citizens. According to BURS this is a mandatory field.

Note: As previously indicated the passport number is allowed. No confirmation that this is correct.

According to Botswana consultant the Work Permit Number is entered in the ID Number field of the employee.







• If no ID Number, then populate Passport Number.

• If no ID or Passport Number, then generate error report for user but allow report to run and create submission file.

• No spaces or commas or any special characters allowed.







Review Tax Number

• No spaces or commas or any special characters allowed - please remove.

Name Type in the full name and surname of the employee.






Review First Name + Second Name + Last Name

Residential Status

This field is NR or R. R is for resident and NR is for non-resident. This field is a mandatory field.





Click on Detail



Review Foreign National

• If Foreign National = FALSE, then print "R"

• If Foreign National = TRUE, then print "NR"

ITW5 Variation

This field is Y or N. Choose Y if there is variation and increase the tax with the amount on the directive as directed by BURS.





Click on Detail


Review Tax Status

• If Tax Status is equal to Directive Percentage and/or current Amount for ADDTAX is unequal to 0.00 return "Y" else "N"

Salary Wages


Month to Date Plus total for the Definition type:









Value defaulted to the Earning Types listed above, but user can change values included for Salaries/Wages using Report Field Mapping.

Bonus Commission






Benefits Housing




Benefits Motor Car





Benefits Other



Fringe Benefits:










Provisions

• TAX - Taxable

Severance Pay Gratuity

When severance pay is paid to an employee due to termination or continuous employment of 60 months, the severance pay amount paid to the employee should reflect in this field. This field also includes Approved Service Gratuities. The taxable and non-taxable amount should reflect in this field (see note below).




Retrenchment Package

A retrenchment package is remuneration paid to an employee on termination of his or her contract of employment for the purpose of reducing the size of the work force. Where an employee receives a retrenchment package, one third of the amount received in money or money’s worth or equivalent of the threshold (currently P36 000), whichever is greater, shall be exempt from tax and at the option of the Commissioner General, the remaining two thirds thereof may be deemed to have accrued in three successive equal instalments, the last of such instalment being deemed to have accrued on the date on which the whole amount becomes payable; provided that the exercise of the option would reduce the tax liability of the employee. The taxable and non-taxable amount should reflect in this field (see note below).





Other Payments

This field refers to all other income not specified above for example Notice Pay and Leave Paid Out.


• NLEAVE - Normal Leave Pay-out


Value defaulted to the Earning Types listed above, but user can change values included for Salaries/Wages using Report Field Mapping.


Payments to Approved Fund



Deduction Definition




Provision Definition


PAYE Tax Calc Method

This field can be Annualizing or Averaging. If the monthly remuneration is multiplied by 12 to get an Annual value, use Annualizing. If the system uses YTD+ remuneration and use the period worked / periods in the tax year, then Averaging must be used - Still to be confirmed with BURS.





Click on Detail


Review Tax Calculation

• If Tax Calculation = A - Average return AVERAGE

• If Tax Calculation = N - Normal return ANNUALIZING

Tax Deducted This is the total tax including additional tax deducted for the month.


Deductions

• GENERICTAX - Generic Tax (Total Amount and MTD Total Amount)

• ADDTAX - Additional Tax (Total Amount and MTD Total Amount)

• PLUS


• ADDTAX - Additional Tax (Total and MTD Total)

Employed From

This is the start date of the tax year, or if the date of engagement is greater, use the date of engagement. Should be in format DD/MM/CCYY





Click on Detail



Employed To

It should be the month end date of it terminated during the month, the termination date. Waiting for confirmation if this should be the termination date only. Should be in format DD/MM/CCYY





Click on Detail


Review Tax End Date

• Return Tax End Date for active tax record for selected reporting month.

• If Tax End Date = null, then return Pay Period End Date


3. ITW10A Summary Report

Field Description


Name of Employer

The registered name of the employer.






Review Company Name

TIN The tax registration number of the employer.







Review Tax Number

Postal Address The postal address of the employer.






Review Postal Address

Business Address

The physical business address of the employer.






Review Work Address

Total Gross Remuneration (for all employees)

(1)

Type in the total of the gross remuneration of all the employees regardless of whether they earn below or above the threshold. Gross remuneration means salary, allowances, other payments and benefits, before making any deductions. This is the total of the gross remuneration as on the ITW8 tax certificates. Only taxable income should reflect in this field except for Severance Pay, Terminal Gratuity and Retrenchment Package where the taxable and non-taxable amount should be reflected.

Year to date Plus total for the Definition type:

Earning Definition Types:















• TLEAVE - Termination Leave Payout

• NLEAVE - Normal Leave Payout

• Fringe Benefit Definition Types:







Company Contributions Definition Types:






Provision Definition Types:

• TAX - Taxable

No of Certificates

(ITW8 attached)

(2)

The number of ITW8 certificates furnished with the return. Tax certificates must be issued to all employees from whom tax have been deducted but if selected to submit certificates for all employees then report all certificates - with or without tax.

Dropdown Selection on Report Filter Screen.

Select if Tax Certificates will be printed for:

• Only Employees With YTD+ Tax/PAYE Amounts

or

• All Employees with YTD+ Gross Remuneration

Tax Deductible [vide column 7 of ITW10A (PAYE)]

(3)

This is the tax amount which should be deducted. The total PAYE amount. If higher tax was deducted as per the employee's written request, the higher amount should not reflect in this field. This should display the same data as in column 7 on the ITW10A.


Deductions


Tax Deducted [vide column 8 of ITW10A (PAYE)]

(4)

YTD+ PAYE deducted from the employee. This field will include additional tax (as per the employee's written request). This should display the same data as in column 8 on the ITW10A.


Deductions



PLUS



Payments Made:

Tax (a)

Type in the total of the tax payments made to BURS in respect of a specific tax year.

Return value entered on Report Filter Screen for Tax Payments Made to BURS value.

Payments Made:

Interest (b)

Type in the total of interest payments made to BURS in respect of a specific tax year. This should not be generated on the payroll.

Return value entered on Report Filter Screen for Interest Payable value.

Balance Due

(6) = (3) – (5a)

Calculate the balance of the annual tax-deductible amount minus the tax payments made to BURS.

Calculation done in Report Template: Tax Deductible Amount (field 3) minus Payment Made for Tax (field 5a)

Declaration This refers to the name and surname of the person responsible for submitting this return.

Return value entered on Report Filter Screen for Name of Person submitting return.

Date This refers to the date the ITW10 was signed by the person responsible for submitting this return.

Signature Employer

This refers to the signature of the person responsible for submitting this return.



Field Description


Name of Employer

Type in the registered name of the employer.






Review Company Name

Open block for year

Type in the year in which the tax year ended.

Return Reporting Tax Year as selected on Report Filter Screen.

TIN Type in the year in which the tax year ended.






Review Tax Number

Employee Name

(1)

Type in the first name and surname of the employee.






Review First Name + Second Name

+ Last Name

ID/Passport no Type in the ID of the employee if the employee is a citizen. Type in the passport of the employee if the employee is not a citizen.






Review ID Number

Employee TIN

(Where applicable)

(3)

Type in the tax registration number of the employee.






Review Tax / TIN


Residential Status (R/NR)

Indicate the Residential Status of the employee. If the employee is a resident, type in R. If the employee is not a resident, type in NR.





Click on Detail


Review Tax Status & Foreign National Tick Box

• If Tax Status is equal to Statutory Tables and Foreign Indicator is FALSE, then print "R"

• If Tax Status is equal to Directive Percentage then print "D"

• If Tax Status is equal to No Tax, then leave blank

• If Tax Status is equal to Statutory Tables and Foreign Indicator is TRUE, then print "NR"

Subject to PAYE

(5)

Type in the amount subject to PAYE. This will include all taxable earnings, fringe benefits and other payments less the tax-deductible deductions.

Taxable Remuneration YTD+ is:

Taxable Earnings

PLUS

Taxable Company Contributions

PLUS

Fringe Benefits

PLUS

Provisions:

TAX - Taxable

PVT_RAF - Private Retirement Annuity Fund

MINUS

Tax Deductible Deductions"

Variation

Y/N

(6)

Enter a "Y" in column 6 if the tax deduction in column 5 varies as at the employee's request (for example additional tax), or tax is according to a directive. Otherwise type in "N".





Click on Detail


Review Tax Status

• If Tax Status is equal to Directive Percentage and/or YTD+ Amount for ADDTAX is unequal to 0.00 return "Y" else "N"

Tax Deductible

(7)

If "N" is entered in column 6, type in the total annual tax amount as per the tax tables (for residents or non-residents, as the case may be). If "Y" is entered in column 6 and the employee paid additional tax, the higher amount should not reflect in this field, but only the amount subject to tax.


Deductions



Tax Deducted as per ITW8

(8)

Indicate the total amount of tax deducted per employee. This total should reflect the same amount as column 4 on the ITW10.


Deductions



PLUS



Tax

(a)

Payments Made

Type in the total tax payments made to BURS in respect of a specific tax year at the bottom of the report.

Return value entered on Report Filter Screen for Tax Payments Made to BURS value.

Tax

(b)

Interest

Type in the total interest payments made to BURS in respect of a specific tax year at the bottom of the report.


Total Type in the totals of column 5,7 & 8.

Total calculations done in Report Template

4. ITW7A Summary Report

Field Description


TIN Type in the company's tax registration number.







Review Tax No

Date

Type in the date the form was completed and submitted to BURS. This is not the period end date in which tax was deducted.

System Date (date on which report was printed)

Date Format = ddmmyyy

Name Type in the registered name of the company.






Review Company Name

Trade Name Type in the trading as name of the company.





Click on Generic Fields

Review Company Trade Name

Business Address

Type in the physical address of the company.






Click on Detail

Review Work Address

Postal Address Type in the postal address of the company.






Click on Detail

Review Postal Address

(1) Month

Indicate the month in which tax was deducted (not the month of payment).

Return Reporting Month as selected on Report Filter Screen.

(2) Tax Deductible (Pula)

Type in the total amount of tax deducted from employees. This will include additional tax deducted from employees.

Deductions

• GENERICTAX - Generic Tax (Total)

• ADDTAX - Additional Tax (Total)

PLUS


• ADDTAX - Additional Tax (Total)

(3) Interest Payable (Pula)

Interest is calculated on late payments at 2% per month or part of a month. This should not be generated by the system.


(2) +(3) = (4) Total Tax and Interest (Pula)

This is the total of tax and interest. This should not be generated by the system.

Sum Total calculation done by Report Template.

Name of Bank & Branch

Type in the name of the bank and branch that the employer uses.

Return values as entered on Report Filter Screen for:


• Company Bank Name used for making payment

• Company Bank Branch Name used for making payment

Declared true and correct

Type in the full name and signature of the person who is responsible for submitting this return.

Return value entered on Report Filter Screen for Name of Person submitting return.

4.2 ITW7A Detail Report

Field Description


Name of Company

Type in the name of the company.






Review Company Name

TIN Type in the tax registration number of

the company.






Review Trade Name

Period End Date Type in the period end date for the

month the report is applicable for.

Return Reporting Month and Tax Year as

selected on Report Filter Screen.

Employee Code Employee Code







Employee Name Type in the first name and surname of the employee.






Review First Name + Last Name


Taxable Remuneration

Type in the taxable remuneration which is used to calculate the tax. Tax deductible deductions should be deducted to get the taxable remuneration.

Taxable Remuneration (Current Month) is:

Taxable Earnings

PLUS


PLUS

Fringe Benefits

PLUS

Provisions:

TAX - Taxable (Taxable Amount)

PVT_RAF - Private Retirement Annuity Fund (Taxable Amount)

MINUS

Tax Deductible Deductions

PAYE Deduction

Type in the PAYE deducted from the employee for the period. This will include additional tax deducted from the employee.

Total for the Definition type:

Deductions

GENERICTAX - Generic Tax

ADDTAX - Additional Tax

PLUS



YTD+ Taxable Remuneration

Type in the YTD+ taxable remuneration of the employee.

Taxable Remuneration (YTD+) is:

Taxable Earnings

PLUS


PLUS

Fringe Benefits

PLUS

Provisions:

TAX - Taxable (Taxable Amount)

PVT_RAF - Private Retirement Annuity Fund (Taxable Amount)

MINUS


YTD+ PAYE Deducted

Type in the YTD+ PAYE deducted from the employee.

SUM OF YTD+:

Deductions

GENERICTAX - Generic Tax


PLUS



Grande Total Calculate the total of Taxable Remuneration, PAYE deduction, YTD+ Taxable Remuneration and YTD+ PAYE deducted.


5. ITW8 Tax Certificate Report New

5.1. ITW8 Company Totals

Field Description




Company Name Displays the name of the Company you selected to print the report for.






Review Company Name



Salary / Wages












Bonus / Commission






Benefits: Housing




Benefits: Motor Car




Benefits: Other Benefits



Fringe Benefits:










Provisions

• TAX - Taxable

Total Severance Pay

When severance pay is paid to an employee due to termination or continuous employment of 60 months, the severance pay amount paid to the employee should reflect in this field. This field also includes Approved Service Gratuities. The





taxable and non-taxable amount should reflect in this field.

Total Terminal Gratuity

This field refers to a gratuity paid to an employee when a contract ends. The taxable and non-taxable amount should reflect in this field. If the gratuity is paid to a citizen, then one third is exempt from tax. If the gratuity is paid to a non-citizen one third is also exempt from tax but the exemption is limited to 25% of the total salary for the first contract, 27.5% of the total salary for the second contract and 30% of the total salary for the third contract.




Total Retrenchment




Other Payments

This field refers to all other income not specified above for example notice pay and leave paid out etc.





Total Gross Remuneration



Salaries/Wages



Plus Car benefit

Plus Other Benefits

Plus Severance


Plus Other Payments

Plus Retrenchment



Year to Date Plus total for:







LESS: Sum of other Exempt Amounts


Year to date Plus total for:


equal to Never

• GRATRR - Gratuity – Retirement /

Retrenchment with Tax Type equal to Never



Sum with Tax Type equal to Never




Year to Date Taxable Earnings

PLUS

Year to Date Taxable Company Contributions

PLUS

Sum of Year to Date Plus Taxable Amount for Fringe Benefits where Tax Type is equal to Normal

PLUS

Provision:

TAX - Taxable YTD+


MINUS


Tax Deductible




Tax Deducted



Deductions



PLUS



Total Number of Employees

Headcount of number of employees included in report


Field Description





Company Name Displays the name of the Company you selected to print the report for.






Review Company Name



Employee Code Employee Code of the employee







Employee Name Type in the full name and surname of the employee.






Review Last Name + First

Name + Second Name

Employee ID Type in the ID number for citizens and the passport number for non-citizens.








Salary / Wages










• ALLPAYE - Other Allowance – Taxable


Bonus / Commission






Benefit House This field is used for residential accommodation. The value of the benefit



is the lower of a percentage of the employee's employment (excluding housing benefit) as determined in the housing benefit table and -(if the property is rated), 10% of the property's rateable value at the beginning of the tax year or -(if the property is not rated), the gross floor area x P250 per sq metre x 8%. If the employee was not employed for the entire year, the value must be pro-rated. The value should also be reduced by any amount contributed by the employee.


Benefit Motor




Benefit Others



Fringe Benefits:










Provisions

• TAX - Taxable

Severance Pay




Must include both taxable and non-taxable portion."

Terminal Gratuity

This field refers to a gratuity paid to an employee when a contract ends. The taxable and non-taxable amount should reflect in this field. If the gratuity is paid to a citizen, then one third is exempt from tax. If the gratuity is paid to a non-citizen one third is also exempt from tax but the exemption is limited to 25% of the total salary for the first contract, 27.5% of the total salary for the second contract and





30% of the total salary for the third contract.

Retrenchment Type in the taxable and the non-taxable portion of a retrenchment package.



Other Payments




• NLEAVE - Normal Leave Pay-out Value defaulted to the Earning Types listed above, but user can change values included for Other Payment using Report Field Mapping.




Salaries/Wages



Plus Car benefit

Plus Other Benefits

Plus Severance


Plus Other Payments

Plus Retrenchment

Less: Approved Superannuation Fund



Deductions




Provision


Less: Exempt Amount



• SEVERANCE - Severance Pay with Tax Type equal to Never

• GRATRR - Gratuity – Retirement / Retrenchment with Tax Type equal to Never

• RETRENCH - Retrenchment Package Lump Sum with Tax Type equal to Never





Taxable Earnings

PLUS


PLUS


Sum of Taxable Amount for Fringe Benefits where Tax Type is equal to Normal

PLUS

Provision:

TAX - Taxable

PVT_RAF - Private Retirement Annuity Fund

MINUS


Tax on Amount Subject to PAYE




Tax Deducted



Deductions

• GENERICTAX – Generic Tax

• ADDTAX – Additional Tax

PLUS


• ADDTAX – Additional Tax

5.3 Certificates


Field Description


Employer’s Details







Click on Detail


Name Type in the name and surname of the employee.






Review Company Name

Postal Address Type in the P O Box / Private Bag number






Click on Detail

Review Company Postal Address

Return Postal Address Number or Unit Postal Number Field

Town / City Type in the P O Box / Private Bag town or city






Click on Detail


Return Postal City Town Field

Country Type in the P O Box / Private Bag country






Click on Detail


Return Postal Country Code Description

Employee’s Details







Review Tax Number


Name Type in the name and surname of the employee.






Review First Name + Second

Name + Last Name

Postal Address Type in the P O Box / Private Bag number






Click on Detail

Review Employee Postal Address

Return Postal Address Number or Unit Postal Number Field

Town / City Type in the P O Box / Private Bag town or city






Click on Detail


Return City Town field

Country Type in the P O Box / Private Bag country






Click on Detail


Return Country Code Description

Occupation Type in the Job Title of the employee.





Click on Detail

Review Job Title Long Description

ID / *Residence Permit no:

Type in the ID number for citizens

and Resident Permit number for non-

citizens.








Period Employed

From

This is the start date of the tax year, or if the date of engagement is greater, use the date of engagement (DDMMYYYY).






Click on Detail



If more than one tax record for current tax year then use the Tax Start Date of the first/oldest record.

Period Employed

To

This is the end date of the tax year, or if date of termination is earlier, use the date of termination (DDMMYYYY).





Click on Detail


Review Tax End Date

• If more than one tax record for the current tax year then use the Tax End Date of the last\current tax record.

• If no Employee Tax End Date on current tax record, then use Company Tax Year End Date.


Field Description


Remuneration Data

Salary / Wages













Bonus / Commission






Benefit House

This field is used for residential accommodation. The value of the benefit is the lower of a percentage of the employee's employment (excluding housing benefit) as determined in the housing benefit table and

-(if the property is rated), 10% of the property's rateable value at the beginning of the tax year or

-(if the property is not rated), the gross floor area x P250 per sq metre x 8%.

If the employee was not employed for the entire year, the value must be pro-rated. The value should also be reduced by any amount contributed by the employee.



Benefit Motor Car




Benefit Others



Fringe Benefits:










Provisions

• TAX - Taxable

Severance Pay





Terminal Gratuity

This field refers to a gratuity paid to an employee when a contract ends. The taxable and non-taxable amount should reflect in this field. If the gratuity is paid




to a citizen, then one third is exempt from tax. If the gratuity is paid to a non-citizen one third is also exempt from tax but the exemption is limited to 25% of the total salary for the first contract, 27.5% of the total salary for the second contract and 30% of the total salary for the third contract.


Other Payments



• TLEAVE - Termination Leave Payout - default to Other Payment 1

• NLEAVE - Normal Leave Payout - default to Other Payment 2

Value defaulted to the Earning Types listed above, but user can change values included for Other Payment.

Gross Remuneration



Salaries/Wages



Plus Car benefit

Plus Other Benefits

Plus Severance Pay

Plus Gratuity - Retirement/Retrenchment

Plus Retrenchment Package Lumpsum

Plus Other Payments










LESS: Exempt Amount




• GRATRR - Gratuity -

Retirement/Retrenchment


Sum




Calculation:


Minus Approved Superannuation Fund

Minus Exempt Amount

Housing Rateable Value

If the property is rated, type in the rateable value shown in the valuation roll in force. Where the property becomes rateable property in the course of the tax year after the completion of the current valuation roll, the interim valuation made





Click on Detail


of such property should be reflected here. Where the property is not a rateable property or has not been valued, the current capital valuation should be used as the rateable value.


Review Housing Rateable Value

Housing Gross floor Area

Type in the gross floor area of the property in square metres.





Click on Detail


Review Housing Gross Floor

Value

Motor Car Value

Type in the cost of the vehicle.





Click on Detail


Review Vehicle Cost Value 1or 2

Motor Car Fuel Charge Paid by Employer

Indicate "Yes" if the employer paid for the fuel, otherwise indicate "No".





Click on Detail


Review Employee Pays Own Fuel

• if field = TRUE, then return No

• if field = FALSE and value for Vehicle Cost >

0.00, then return Yes

• if field = FALSE and value for Vehicle Cost =

0.00, then return blank\nothing

Tax on Amount Subject to PAYE (i.e. Tax deductible)




Tax Deducted



Deductions



PLUS



Reports – Country Specific Botswana

Documents

Transcript of Reports – Country Specific Botswana