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TX-BWA Study Text J26–J27, front cover
ACCA · Taxation (Botswana) · TX-BWA

Study Text J26–J27

Every outcome taught, worked through and tested. Then practise the same chapters online and in the Exam Revision Kit.

  • For exams June 2026 – June 2027
  • J26–J27 edition
  • 444 pages
  • 19 chapters
Type
Format
TX-BWA Study Text J26–J27 (Print + Digital)P[ ]price to be confirmed

    Payment is offline: we confirm the price, delivery and payment details with you by email or WhatsApp. No card payment on this site.

    Pairs with the new Exam Revision Kit 259 questions in the same 19-chapter order, with marking keys and 2 mocks.See the Revision Kit ›

    What’s inside

    One book, everything you need to learn the syllabus.

    19chapters
    115outcomes taught
    Worked examplesevery chapter
    Exam focusevery chapter
    Tax tablesJ26–J27
    Answersfull workings

    Contents by Part

    Before you start

    • Examinability
    • Contents
    • Introduction: the exam and how to use this book

    At the back

    • Key proformas p. 376
    • Tax rates and allowances p. 382
    • Not given in the exam: learn these p. 387
    • Revision checklist p. 388
    • Answers to activities and quick quizzes p. 392
    • Glossary p. 438
    • Index p. 441

    AThe Botswana tax system and its administration

    • 1The tax system, tax law and ethicsp. 19
    • 2Self-assessment, returns and payment of taxp. 37
    • 3Objections, interest and penaltiesp. 56

    BIncome tax liabilities

    • 4Residence and employment incomep. 74
    • 5Self-employment: trading profitsp. 95
    • 6Capital allowancesp. 111
    • 7Farmers, losses and partnershipsp. 130
    • 8Property and investment incomep. 150
    • 9Income tax computation and pension reliefp. 168

    CCompany tax liabilities

    • 10Scope of company tax and taxable profitsp. 189
    • 11Company tax liability and creditsp. 212

    DChargeable gains

    • 12Capital gains: scope and basic computationp. 231
    • 13Gains on immovable propertyp. 248
    • 14Gains on shares and debenturesp. 265
    • 15Capital gains reliefsp. 281

    EWithholding taxes

    • 16Withholding taxes: scope and calculationp. 299
    • 17Withholding tax credits and timingp. 318

    FValue added tax

    • 18VAT: scope and registrationp. 335
    • 19VAT: computing the liabilityp. 353
    Our edge

    Connected to live practice

    The book is step one. Our online TX-BWA Exam Revision Kit on the CoreKnowledge LMS is step two, and it follows the same Parts and topics in the same order, so you always know where to go next.

    1. 1Learn from the bookChapter 6 taught step by step, with worked examples and exam focus.
    2. 2Drill it onlineOpen the same topic in the online Exam Revision Kit (e.g. Capital allowances): new questions, marked automatically.
    3. 3Sit timed mocksComputer-based mock exams in the real format, timed and scored for you.

    Book Chapter 6 Capital allowances = online drill B3d Capital allowances. The online questions are different from the book’s, so you never repeat an item.

    Who it’s for

    • Candidates sitting ACCA TX-BWA in December 2026 or June 2027
    • Self-study learners who want every outcome explained in plain English
    • Learners on the CoreKnowledge online Study Course who want the book alongside
    • Tutors and colleges who want a class set (ask for a class-set quote)

    Examinable law

    Sittings
    June 2026, December 2026, June 2027
    Tax year
    2025/26; the 2025/26 tax tables are given in the exam
    Law
    Law passed by 30 September 2025
    2026 Acts
    In force from 1 July 2026, not examinable in these sittings; the book flags the changes in law-update boxes
    Free sample pack

    Get the free TX-BWA sample pack

    The J26–J27 tax tables and 10 exam-standard MCQs with full answers, sent to your inbox. We also tell you when ordering opens and send a few short study tips before your exam.

    • Tax rates and allowances (2025/26)
    • 10 sample MCQs + answers with reasons
    • Order-opening notice, no spam
    Book(s) you are interested in

    Pairs with

    Study Text, then Revision Kit, then timed mocks online: the full system.

    Questions

    Licence, delivery, errata and more.

    How do I order and pay?

    Choose the type and format, then send the pre-order enquiry or message us on WhatsApp. We reply with the confirmed price, delivery cost and payment details (bank transfer or mobile money). Payment is offline; there is no card payment on this site yet.

    What does digital view-only mean?

    You read the book in our secure reader in your browser on any device. There is no download or print button and the pages are not selectable text. Each page carries a line with your name, which identifies your personal licence. Access runs to the end of the exam window (30 June 2027).

    Where do you deliver?

    We deliver printed books in Botswana and South Africa, and can quote for other countries. Delivery zones and costs are confirmed with your order; collection in Gaborone can also be arranged.

    What if there is a mistake in the book?

    We publish an errata list for each edition (version, date, correction) and email digital and registered print buyers when an update is made. Report anything you spot through the Contact page.

    Which exams does it cover?

    The ACCA TX-BWA sittings of June 2026, December 2026 and June 2027, using the 2025/26 tax tables and the law examinable for those sittings. Independent study material by CoreKnowledge. Not affiliated with or endorsed by ACCA. ACCA is a trademark of its owner; no exam-body logos are used.

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    Refunds follow our published Refund policy. Please use the free look-inside pages first: digital access starts as soon as it is issued.

    Independent study material by CoreKnowledge. Not affiliated with or endorsed by ACCA. ACCA is a trademark of its owner; no exam-body logos are used.