Jonathan Hore

Jonathan Hore

Last seen: 3 months ago

Mr. Jonathan Hore is the Managing Tax Consultant of Aupracon Tax Specialists, a local Tax specialist services provider that he founded in July 2016. He has over 22 years practical experience in Tax and Customs matters acquired from working in Canada, Botswana and Zimbabwe. Of the 22 years, 9 were spent with KPMG and the rest as a Tax & Customs Specialist. He holds various Tax-related qualifications including Advanced Tax & Customs Procedures (ZIMRA) as well as Advanced VAT (UNISA). Along with his team at Aupracon Tax Specialists, he has served over 8 Botswana Stock Exchange listed entities, more than 6 local commercial banks and over 10 parastatals or quasi-government institutions. His firm has served clients based in the UK, South Africa, China, Germany, Nigeria, among other countries. He facilitated over 60 Tax seminars in Botswana over a period of 8 years. He authored 11 books on Taxation; nine on Botswana Tax and two on Zimbabwe Tax. He was invited to present as a guest speaker at the 2018, 2019, 2020 and 2021 FNB Budget Review forums as well as at the 2020 ACCA Budget review session.

Member since Mar 16, 2021

Following (0)

Followers (0)

The Tax Guide

You pay to deregister for VAT

The Value Added Tax (VAT) Act is enshrined with provisions that allows a VAT registered person to deregister and also allows BURS...

The Tax Guide

When do salary advances trigger PAYE?

I know quite well that Tax is not one of the easiest subjects or professions that one can come across as it is marred by divergent...

The Tax Guide

PAYE on cars is not impacted by depreciation

The Income Tax Act prescribes that employees should be taxed on the pleasure which arises from using company vehicles for private...

The Tax Guide

VAT registration possible without P1m

Did you know that the VAT Act allows any person to register for VAT before their annual turnover exceeds P1m? This is, however, subject...

The Tax Guide

No terminal pay without BURS’ nod

Retrenchments are never a pleasant experience and they negatively affect people both economically and socially. On the tax side of...

The Tax Guide

Introducing Tax Risk Management Policies

The concept of a Tax Risk Management Policy (TRMP) is rarely spoken about in the tax fraternity, yet it is so critical in managing...

The Tax Guide

Once -off sales don’t trigger vat registration

The VAT Act prescribes that anyone who meets P1m in annual sales must compulsorily register for VAT, if the sales are subject to VAT...

The Tax Guide

Dividends which are not dividends; for tax

Those of you who did economics will remember that one of the means of production is enterprise. Employees earn salaries from services...

The Tax Guide

14% VAT due even when quotes show 12%

The change in the VAT rate from 12% to 14% has some practical implementation challenges and one of such instances is what happens...

The Tax Guide

NO MORE TAX ON RENT AND COMMISSION BELOW P4K

The Minister of Finance and Economic Development, Dr Thapeko Matsheka, issued an Income Tax Amendment Bill 2021 on 26 March 2021 which...

The Tax Guide

New taxes: Breadwinners facing opening jaws

On April 1st 2021, government effected new taxes and further increased some of the existing ones. VAT alone will fetch an extra P1.27...

The Tax Guide

TAX INTEREST MUSTN’T BE CHARGED ON UNEXPECTED PROFITS

There is a matter which has been the subject of debate for years and that is whether taxpayer’s must be charged interest for late-payment...

The Tax Guide

NO 3% CONSTRUCTION TAX ON ME, PLEASE!

You may know that there is a 3% tax whenever one pays any person, whether resident or not, amounts in respect of construction contracts...

The Tax Guide

Two VAT rates will be applicable after 01.04.21

Following the announcement by the Minister of Finance and Economic Development that the VAT rate will increase from 12 percent to...