The chemical formula of simplest borate ion and arsenate ion are BO33- and AsO43- respectively. The oxidation number can be calculated as follows:
Suppose the oxidation state of B and As are x and y respectively. The oxidation state of Oxygen is -2.
For borate ion
x+(-2)3 = -3
x-6 = -3
x = 6-3
x = +3
For arsenate ion
y+(-2)4 = -3
y-8 = -3
y = 8-3
y = +5
So, the oxidation state of B and As in borate and arsenate are +3 and +5 respectively.