The Namibia Revenue Agency Act, Act 12 of 2017 was gazette on 12 December 2017.
The Namibia Revenue Agency Act provides for the establishment of the Namibia Revenue Agency (NamRA) and the powers, functions and management of NamRA.
NamRA is established as a legal person and may inter alia sue and be sued, enter into agreements, hold property and appoint staff. NamRA is established as an agent of the State for the assessment of tax and collection of State revenue under the supervision and direction of the Minister of Finance.
The Ministry of Finance has merged the Department of Inland and Revenue and the Directorate of Customs & Excise into a semi-autonomous Revenue Agency – the Namibia Revenue Agency (NamRA).
As per the Namibia Revenue Agency Act 12 of 2017, NamRA holds the following powers and functions:
to assess and collect taxes and duties on behalf of the State in terms of the laws set out in the Schedule;
to receive and record all State revenue on behalf of the State;
to enforce the revenue, customs and excise laws, with respect to the collection of revenue as provided by those laws;
to levy penalties and interest on overdue accounts, collect unpaid taxes and impose liens over properties, as provided by revenue laws;
to provide customs and excise services that facilitate trade, maximise revenue collection and protect Namibian borders from illegal importation and exportation of goods;
to improve service delivery to taxpayers and promote compliance with the revenue laws;
to provide information to and to advise the Minister on all matters relating to the administration and collection of revenue in terms of the laws set out in the Schedule;
to ensure that all revenue collected on behalf of the State is, as soon as reasonably practicable, deposited into the State Account; and
to perform any other functions in relation to revenue collection as the Minister may direct in writing.
Our Vision
To be a World-Class Revenue Agency, Serving with Passion to Positively Impact the Livelihoods of Every Namibian.
Our Mission
We administer and enforce the Tax and Customs laws of Namibia with consistency, fairness, efficiency and effectiveness with a focus on the needs of each taxpayer and trader.
Our Values
We are guided by a common set of values or principles that underpin our culture and all our actions. Our values are:
Integrity
We have set ourselves, high ethical standards in the execution of our duties and strive to do what is right in all circumstances.
Fairness
We treat everyone in the same situation equally.
Diversity
We recognise and appreciate differences in ethnicity, background, age, skills, perspectives, and education. We believe that a diverse workforce is one of our biggest assets.
Efficiency
We continuously identify and develop solutions to address inefficiencies in our processes, systems, and operations.
Agility
We believe in the concept of continuous improvement, embracing change, leveraging on Information Communication Technology (ICT), and always ready to respond to the demand of digital transformation.
Publish Date: 9 January 2026