1st December 2025
Own Correspondent
BURS on Monday launched the Tax Inspectors Without Borders (TIWB) Programme to unravel complex financial network in order to recover taxes through a unique collaboration between the OECD, the UNDP, and the Botswana Unified Revenue Service.
This initiative carries significant national importance, particularly at a time when Botswana is navigating a challenging economic environment that demands strengthened domestic revenue mobilization, greater fiscal resilience and deliberate efforts toward national economic recovery.
“Allow me to express how deeply honoured we are, as Botswana and as BURS, to partner with these two distinguished institutions in an initiative focused on combating tax avoidance by multinational enterprises operating in developing countries. This work has become even more relevant as governments around the world confront slowing economic growth, tightening fiscal space, and a global economy still recalibrating to post-pandemic realities,” said Phodiso Valashia, Acting Commissioner General of the Botswana Unified Revenue Service(BURS).
He said, “Botswana is no exception. With SACU receipts fluctuating, mineral revenues softening and national expenditure needs rising, our country requires stronger tools to secure every thebe of revenue legitimately due. TIWB directly supports this national imperative.”
Botswana’s commitment to domestic resource mobilization is reflected in our continued efforts to strengthen tax and customs revenue administration. In the 2024/25 financial year, Botswana recorded a 2.86 percent increase in tax and customs revenue from the previous year, reaching BWP 61.097 billion.
This growth demonstrates resilience, but also underscores the importance of deepening reforms at a time when our national budget must fund increased socio-economic needs under tightening fiscal conditions. We must do more, and we must do so with urgency.
“Our journey, however, has not been without challenges, particularly in addressing tax avoidance by multinational enterprises. This is why today’s partnership is both timely and strategic,” said Valashia.
He said, “Anchored in our shared commitment to strengthening domestic resource mobilisation and advancing the Sustainable Development Goals, this initiative will support more effective compliance, improve revenue integrity, and reinforce Botswana’s ability to fund critical development priorities even under economic pressure.”
Officials revealed that the current financial period has highlighted the importance of domestic revenue as a stable and sustainable funding source. Botswana faces cash flow pressures that require urgent and coordinated mobilization of internal resources to close funding gaps.
This TIWB collaboration therefore represents a critical tool for safeguarding the country’s revenue base and supporting the broader national economic turnaround agenda.
BURS initial involvement with Tax Inspectors without Borders began in 2016 under a South–South cooperation programme with support from the OECD, the UNDP and the Kenya Revenue Authority, followed by the secondment of an expert from ATAF.
That programme came at a crucial moment, equipping BURS with essential skills as we established our Transfer Pricing Audit Unit. The lessons from that period have proven invaluable in navigating today’s increasingly complex international tax landscape.
“Today, as we usher in what may rightly be called TIWB 2.0, we are taking another essential step forward. This new phase will deepen the technical capacity of our auditors, strengthen our Transfer Pricing Unit and enhance compliance among multinational enterprises operating in Botswana. This is a practical, hands-on initiative that will directly address an area of revenue leakage with significant national impact,” said Valashia.
He said, “Since the first TIWB engagement in 2016, the international tax environment has evolved rapidly. The BEPS Project, the two-pillar solution and the Globe rules are transforming how cross-border taxation is governed.”
BURS revealed these developments require tax administrations to update their technical capabilities. As BURS works to broaden its tax base and support economic recovery, complex audits involving multinational enterprises have become more important.
The challenges they present require specialized expertise, and TIWB is designed precisely to fill this gap—by embedding seasoned experts within administrations to work on real cases, deliver knowledge in real time, and strengthen long-term institutional capacity.
Since its establishment in 2015, TIWB has demonstrated that building capacity within tax administrations is one of the most powerful tools to improve domestic revenue mobilisation.
More than 100 programmes worldwide have helped developing nations secure additional revenues, close technical gaps and improve audit quality. Botswana is proud to be among those benefitting from this proven global model.
Domestic resource mobilization remains the cornerstone of financing national priorities and achieving the Sustainable Development Goals. For Botswana, enhancing revenue collection is not only a matter of fiscal sustainability, it is about ensuring that every Pula mobilized contributes to inclusive growth, quality public services, and meaningful economic diversification.
The TIWB programme, a joint initiative of the OECD and UNDP, has demonstrated globally, that targeted technical assistance can significantly enhance the effectiveness of tax administrations. As will be mentioned, by embedding international tax experts directly within national institutions, TIWB equips countries to address complex tax challenges particularly in areas such as transfer pricing, where multinational enterprises operate across multiple jurisdictions.
“A Transfer pricing expert has been deployed to support complex audits involving multinational enterprises. This expert will further strengthen BURS’s audit capacity and improve Botswana’s ability to protect its tax base. UNDP has supported through the Tax4SDG programme, the SDG Taxation Framework, Digital Transformation Maturity Model, E-Billing solution and Tax Expenditure expertise,” said Lovita Ramguttee, UNDP Resident Representative.
She said, “Under the SDG Taxation framework UNDP support has enabled: The promotion of application of the SDG Taxation Framework within BURS, supporting alignment of tax administration practices with principles of fairness, transparency, and sustainability.”
Through the Digital Transformation Maturity Model (DTMM) & E-Billing Readiness UNDP will also provide BURS with technical assistance and preparatory support for an E-billing and broader tax digitalisation solution, to improve efficiency of tax processes, reduced leakages, and strengthened compliance. UNDP has further provided expertise on Tax Expenditure Analysis.
