Study Text · ACCA · Taxation (Botswana) · TX-BWA
ACCA 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
Every outcome of ACCA TX-BWA (Taxation, Botswana) taught in 19 chapters, with worked examples, exam focus, the tax tables and answers with full workings.
No payment on this site: your quote is emailed within 1 working day, with the confirmed price, delivery and payment details.
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.
Contents by Part
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
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
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
Our edge
Connected to live practice
- 1Learn from the bookChapter 6 taught step by step, with worked examples and exam focus.
- 2Drill it onlineOpen the same topic in the online Exam Revision Kit (e.g. Capital allowances): new questions, marked automatically.
- 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.
Questions
How do I order and pay?
Choose the format, then request a quote or message us on WhatsApp. We reply within 1 working day with the confirmed price, delivery cost and payment details (EFT or bank deposit to our FNB account, reference on your invoice). Card payment is coming soon.
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.
Can I get a refund?
Refunds follow our published Refund policy. Please use the free look-inside pages first: digital access starts as soon as it is issued.
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 ()
Errata. No corrections yet for the J26–J27 edition.
Licence. Every CoreKnowledge text is our own original work and is protected by copyright. Digital copies are view-only and licensed to one named reader; they may not be copied, shared or resold. Printed copies are for the buyer's own use. Job aids marked 'copy and use' may be copied for your own learners and workplace. Copyright & licence