Administering Legislations

The tax laws, outlined below, are from the commencements of Namibia Revenue Agency Act administered by NamRA.

Namibia Revenue Agency Act 12 of 2017

To establish the Namibia Revenue Agency and to provide for its powers, functions and management; and to provide for incidental matters.

Arrangement of Sections

• Part 1: Introductory Provisions.
• Part 2: Namibia Revenue Agency.
• Part 3: Board of Revenue Agency.
• Part 4: Administration of Revenue Agency.
• Part 6: Financial Provisions
• Part 7: General Provisions.

Value Added Tax Act 10 of 2000

To provide for the imposition and collection of value-added tax and to provide for matters incidental thereto.

Arrangement of Sections

• Part I: Introductory Provisions.
• Part II: Imposition of Value-Added Tax.
• Part III: Provisions relating to Supplies.
• Part IV: Provisions relating to Imports.
• Part V: Registration.
• Part VI: Calculation of Tax Payable.
• Part VII: Tax period, returns and assessments.
• Part VIII: Objections and appeals.
• Part IX: Collection and Recovery.
• Part X: Refund of tax and tax reflief.
• Part XI: Representatives.
• Part XII: Special Matters.
• Part XIII: Records and investigation powers.
• Part XIV: VAT Registration Number.
• Part XV: Interest, Offences & Penalties.
• Part XVI: Administration.
• Part XVII: Forms and Notices.
• Part XVIII: General Provisions.

Transfer Duty Act 14 of 1993

To consolidate and amend the laws relating to transfer duty.

Arrangement of Sections:

1. Definitions.
2. Imposition of transfer duty.
3. Payment of duty.
4. Penalty on late payment of duty.
5. Value of property on which duty payable.
6. Certain payments to be added to the consideration payable in respect of property.
7. Certain payments excluded from the consideration payable in respect to property.
8. Valuation of consideration payable by way of rent, royalty, share of profits or any other periodical payment, or otherwise than in cash.
9. Exemptions from duty.
10. Administration of Act.
11. Powers of Permanent Secretary.
12. Registration of the acquisition of property where duty not paid.
13. Permanent Secretary to recover amount of duty underpaid.
14. Declarations to be furnished to Permanent Secretary.
15. Records of cretain sales of property to be kept.
16. Disclosure of names of principals.
17. Penalties.
18. Appeals against decisions of Permanent Secretary.
19. Hearing by judge in chambers of disputes regarding exemptions from duty.
20. Refunds
21. Payment of duty in respect of acquisition of property registrable in terms of Registration of Dedded in Rehoboth Act, 1976.
22. Repeal of laws and savings.
23. Short title and commencement.

Stamp Duties Act 15 of 1993

To consolidate and adjust the law relating to stamp duties.

Arrangement of Sections:

• Part I: Introductory Provisions.
• Part II: Imposition of Stamp Duties.
• Part III: General provisions relating to stamping of instruments.
• Part IV: Provisions relating to particular instruments.
• Part V: Offences.
• Part VI: General and miscellaneous provisions.

Customs and Excise Act 20 of 1998

To provide for the levying, imposition, payment and collection of customs and excise duties, of a surcharge and of a fuel levy; to prohibit and control the import, export or manufacture of certain goods; and to provide for matters incidental thereto.

Arrangement of Sections:

• Chapter I: Definitions.
• Chapter II: Administration, General Duties & Powers of Commissioner and officers, and application of act.
• Chapter III: Import, export & coastwise carriage of Goods.
• Chapter IV: Customs & Excise warehouses: Storage and manufacturing of goods in customs & excise warehouses.
• Chapter V: Clearance and Origin of Goods: Liability for and payment of duties.
• Chapter VI: Anti-dumping, countervailing and safeguard duties.
• Chapter VII: Amendment of Duties.
• Chapter VIII: Licensing.
• Chapter IX: Value.
• Chapter X: Rebates, refunds and drawbacks of duty.
• Chapter XI: Offences and penalties
• Chapter XII: General

Export Levy Act 2 of 2016

To provide for the imposition of an export levy on certain goods, so as to improve Namibia’s value share in its resource base, to encourage further processing or beneficiation of or value addition to such goods, to support national or regional industrial development, to promote the development of regional value chains and to meet revenue needs; and to provide for incidental matters.

Arrangement of Sections:

• Chapter 1: Introductory Provisions.
• Chapter 2: Commissioner to administer the Act.
• Chapter 3: Liability for export levy
• Chapter 4: Export levy goods and rates of export levy.
• Chapter 5: Value of export levy Goods.
• Chapter 6: Customs Declaration
• Chapter 7: Assessment and re-assessment.
• Chapter 8: Payment of export levies, interest and penalties.
• Chapter 9: Refunds.
• Chapter 10: Objections.
• Chapter 11: General provisions

Income Tax Act 24 of 1981

To consolidate and amend the law relating to the taxation of income; and to provide for incidental matters.

Arrangement of Sections:

• Chapter I: Administration.
• Chapter II: The taxes
• Chapter III: General Provisions

Petroleum (Taxation) Act 3 of 1991

To provide for the levying and collection of a petroleum income tax and an additional profits tax in respect of certain income received by or accrued to or in favour of persons in connection with exploration operations, development operations or production operations carried out in Namibia in relation to petroleum; and to provide for matters incidental thereto.

Arrangement of Sections:

• Part I: Application and administration of this Act.
• Part II: Petroleum Income Tax.
• Part III: Additional profits tax.
• Part IV: Returns, assessments, objections and appeals, payments and recovery of tax, representative taxpayer, refunds and other miscellaneous matters.
• Part V: General Provisions

VAT Practice Notes as per the VAT Act No 10 of 2000 as amended

VAT Practice Notes

Income Tax Practice Notes as per the Income Tax Act No 24 of 1981 as amended

Income Tax Practice Notes