The objective of this report is to inform our clients of any new legislative developments during the reporting period of June 2021.
The report provides a record of new legislation published in the Government Gazette in a summary form. Legislation for purposes of this report refers to Acts of Parliament, regulations prescribed pursuant to Acts of Parliament, any other statutory instruments and Bills before the National Assembly.
For purposes of the below table, terms defined and used in each row will bear the meaning as given to them in their respective row and will not bear the same meaning when used in other rows.
| Update | Comment | Date Published |
| Registration of Business Names (Amendment) Act (Date of Commencement) Order, 2021– S.I. No. 43 of 2021 (tControl of Goods, Prices and Other Charges (Plastic Carrier Bags and Flat Bags) (Levy) Regulations, 2021 – S.I. No. 51 of 2021 (the “Regulations”)he “Order”) | Published in the Government Extraordinary Gazette, the Regulations provide for the imposition of a levy at a rate of P0.15 per plastic carrier bag or flat bag imported, sold for home consumption or produced. The Regulations commenced on 3 June 2021. | 4 June 2021 |
| Penal Code (Amendment) Bill, 2021 – Bill No. 16 of 2021 (the “Bill”) | The objective of the Bill is to: • enhance penalties for sexual offences (ranging from stringent statutory minimum sentences to imprisonment of 15, 20 and 30 years up to life imprisonment upon conviction); • make provision for compensation of victims of sexual offences; and • criminalise false allegations for sexual offences. | 4 June 2021 |
| Income Tax (Amendment) Act (Date of Commencement) Order, 2021 – S.I. No. 48 of 2021 | This is an order advising that the Income Tax (Amendment) Act will come into operation on 1 July 2021. | 4 June 2021 |
| Value Added Tax (Remission of Penalties and Interest) Amnesty Regulations, 2021 – S.I. No 52 of 2021 (the “Regulations”) | Published in the Government Extraordinary Gazette, the Regulations provide for a tax amnesty scheme (the “scheme”) to taxpayers under the Value Added Tax Act [CAP 50:03]. The objective of the scheme is to ease the burden on taxpayers of outstanding tax liabilities, by granting them an opportunity to clear the total principal tax owed in exchange for a write off of interest and penalties charged during tax periods prior to the commencement of the scheme. The scheme commences on 1 July 2021 ends 31 December 2021. | 8 June 2021 |
| Income Tax (Remission of Penalties and Interest) Amnesty Regulations, 2021 – S.I. No 53 of 2021 (the “Regulations”) | Published in the Government Extraordinary Gazette, the Regulations provide for a tax amnesty scheme (the “scheme”) to taxpayers under the Income Tax Act [CAP 52:01]. The objective of the scheme is to ease the burden of outstanding tax liabilities on taxpayers, by granting them an opportunity to clear the total principal tax owed in exchange for a write off of interest and penalties charged during tax periods prior to the commencement of the scheme. The scheme commences on 1 July 2021 ends 31 December 2021. | 8 June 2021 |
| Credit Information Bill, 2021 -Bill No. 17 of 2021 (the “Bill”) | The main object of Bill is to provide for: • the regulation of the credit reporting system, • the licensing; and • supervision of credit bureaus by the Bank of Botswana. (the “Bank”). The Bill makes numerous provisions for and under the following main sub-headings: Licensing of Credit Bureaus, Governance, Regulation and Supervision of Credit Bureaus, Obligations of Data Providers and Data Users, Rights of Data Subjects Relating to Consumer Information, and Investigation of Complaints. In terms of the Bill, a credit bureau is defined as a company licensed to collect credit reports and process information on the credit status of a data subject (an individual or business entity whose data is collected, processed and disclosed to third parties in the credit information sharing system). The Bill will be tabled before the National Assembly for debate and consideration. Please click here to read to a news flash published on 24 June 2021 in respect of the Credit Information Bill. | 11 June 2021 |
| Aviation Security (Amendment) Bill, 2021 —Bill No. 18 of 2021 (the “Bill”) | The objective of the Bill is to amend the Aviation Security Act [CAP 71:02] to wit providing for: • providing for added screening of passengers and cargo; • special protection of aircrafts; • the establishment of the National Air Transport Facilitation Committee; and • the establishment of an Aerodrome Facilitation Committee in line with the amended International Civil Aviation Organisation Standards and Recommendations relating, inter alia, to passengers and their cabin baggage. | 11 June 2021 |
| Collective Investment Undertaking Bill, 2021 – Bill No. 20 of 2021 (the “Bill”) | Published in the Government Extraordinary Gazette, the Bill seeks to completely overhaul the current Collective Investment Undertaking Act [CAP 56:09] (the “Act”). The Bill will replace the Act as the piece of legislation providing for the supervision and regulation of collective investment undertakings, to enhance protection for investor in such collective investment undertakings and to provide for matters connected with or incidental thereto. The Bill does not contain amendments geared at supplementing the Act. The Bill contains all sections which are intended to repeal and replace the Act which are to be tabled and debated before the National Assembly. We will provide a news flash detailing the major amendments in the Bill that will change the Act if the Bill is passed into law in it’s current iteration. | 11 June 2021 |
| Control of Goods (Restriction on Importation of Wheat Flour) (Amendment) Regulations, 2021 – S.I. No. 54 of 2021 (the “Regulations”) | The Regulations revoke the previous Control of Goods (Restriction on Importation of Wheat Flour) (Amendment) Regulations, 2018 [S.I. No 69 of 2018]. They also introduce a new sub regulation that provides that no levy shall be charged on: • all types of wheat imported by a person who is granted an import permit under the substantive regulations; • a consignment of wheat flour donated to Botswana or any other organisation for purposes of drought relief; and • any import of wheat flour not exceeding 12.5kg for their personal consumption. | 11 June 2021 |
| Control of Goods. Prices and Other Charges (Restriction on Importation of Maize Extruded Snacks) Regulations, 2021 – S.I. No. 55 of 2021 (the “Regulations”) | These Regulations provide for the restriction on: • importation of maize extruded snacks; • the issuance of permits to import maize extruded snacks; • penalties for unpermitted importation of maize extruded snacks; and • matters incidental thereto. Published in the Government Extraordinary Gazette, the General Notice provides notice that the Minister of Investment, Trade and Industry (in terms of the powers conferred on them by section 29(6) of the Special Economic Zones Act, No. 13 of 2015) has declared the following places as Special Economic Zones (as defined in the Special Economic Zones Act, No. 13 of 2015: • Gaborone Fairgrounds SEZ; • Sir Seretse Khama International Airport; • Lobatse Spitskop; • Lobatse Leather Park; and • Francistown. | 11 June 2021 |
| Programmatic Economic resilience and Green Recovery Development Programme (International Bank for Reconstruction and Development (IBRD)) (Loan Authorisation) Bill, 2021 – Bill No. 21 of 2021 (the “Bill”) | The object of the Bill is to authorise the raising by Government, of a loan of an amount not exceeding two hundred and fifty million United States Dollars (US$250,000,000) or the current exchange rate equivalent of two billion, six hundred and sixty-two million five hundred thousand Pula (P2,662,500,000) from the International Bank for Reconstruction and Development (IBRD). The purpose of the loan is for budget support for the financing of the Programmatic Economic Resilience and Green Recovery Development Programme. | 25 June 2021 |
| Ombudsman Bill, 2021 – Bill No. 19 of 2021 (the “Bill”) | Published in the Government Extraordinary Gazette, the Bill aims to repeal the extant Ombudsman Act [CAP 02:12] and re-enact same with amendments to, amongst others, expand the functions and powers of the Ombudsman to protection and promotion of human rights. | 11 June 2021 |
| Environmental Assessment (Amendment) Regulations, 2021 – S.I. No. 49 of 2021 (the “Regulations”) | The Regulations substitute the extant Schedule 3 of the Environmental Assessment Regulations [S.I. 58 of 2012] with a the provided new Schedule of fees to be charged by the Department of Environmental Affairs for services provided. | 4 June 2021 |
| Excise Duty Amendment of Schedule (No. 12) Notice, 2021 – S.I. No. 50 of 2021 (the “Notice”) | The Notice amends the extant excise duty rates for, inter alia, beet sugar, cane sugar (both specified and other as used in the Excise Duty Act, No. 34 of 2018) and items containing added flavouring and colouring matter. | 4 June 2021 |