As previously reported, Botswana is providing a deferral of 75% of tax payments due between March and September 2020 in response to the COVID-19 pandemic, which can be paid between 1 March and 31 December 2021. Subject to approval from the Commissioner General, this deferral is available for taxpayers with a valid tax clearance certificate, provided that 25% of the tax due is paid, including for: quarterly advance tax installment payments due for any two quarters in the pandemic period; corporate tax balance payments due during the pandemic period; and estimated tax payments less than BWP 50,000 for any 2...