Non Compliance

What is non-Compliance?

Non-Compliance is the failure or refusal to act in accordance with a law, regulation, or terms of a contract. In this regard, it is the failure or refusal to comply with the tax laws of Namibia.

Non-compliance with tax laws includes a range of activities aimed at disregarding the Namibian Tax laws. This includes Tax avoidance, which is tax reduction by legal means and Tax evasion which is the illegal non-payment of tax.

Penalties: Persons/Companies

TAX AREA REASON PENALTY INTEREST
1st Provisional Tax Late Submission N$ 100 per day None
  Under-estimated penalty Up to 100% None
  Late payment 10% per month 20%
2nd Provisional Tax Late Submission N$ 100 per day None
  Under-estimated penalty Up to 100% None
  Late Payment 10% per month 20%
Income Tax Return Late Submission None None
  Late Payment 10% 20%
  Omission / incorrect statement Up to 200% 20%

Consequences of non-Compliance

To the Country

To the taxpayer

Penalties: Companies

TAX AREA REASON PENALTY INTEREST
Employee Tax Late Submission None None
  Late payment / failure to withhold PAYE 10% per month 20%
Withholding Tax Late Payment 10% per month 20%
VAT & Import VAT Late Submission N$ 100 per day None
  Late Payment 10% 20%

 

Benefits of Compliance

To the country

To the taxpayer

Latest Announcements

Publish Date: 18 January 2022

Request For Sealed Quotation

Procurement and installations of air conditioners at Rundu Regional Office- Domestic Taxes.


Publish Date: 14 January 2022

Request For A Sealed Quotation

Procurement of repair of ceiling and roof sealing at Rundu Regional Office- Domestic Taxes.


Publish Date: 12 January 2022

Request For Sealed Quotation

Request for procurement to assess, repair, and assembling of the baordroom table.


Publish Date: 10 January 2022

Quarter 3 Newsletter-The Communique Wagon

BUITEPOS: A sleepy village with potential drive of economic development East of the nation’s capital Windhoek, lies a small settlement of Buitepos in the Omaheke Region, situated along the national road B6 which is part of the Trans- Kalah


Publish Date: 20 December 2021

Request for Proposals

NamRA is inviting proposals for the rental, maintenance and management of the Queue Management System and the rental, provision and maintenance of the digital signage system for the NamRA Dedicated Service Centre for 12 months.


Publish Date: 8 December 2021

Notice To Bidders

Dear Prospective Bidders, Please be informed that the compulsory site inspection, which was scheduled for Thursday, 9 December 2021 @ 10h00 has been moved to Monday, 13 December 2021 @10h00.  


Publish Date: 7 December 2021

Request For Sealed Quotation

The Namibia Revenue Agency is a State Owned Enterprise (SOE) established in terms of Namibia Revenue Agency Act 12 of 2017 and came into operation on 7 April 2021.


Publish Date: 6 December 2021

Request For Proposal For Auditing Services

INFORMATION TO BIDDERS Bidding documents are obtainable from NamRA- Procurement Management Unit, Moltke Street, Inland Revenue Building, 5th Floor.


Publish Date: 24 November 2021

IT and Legal Adverts

Visions Consulting was commissioned as the official Recruitment Contractor / Administrator to capacitate the Namibia Revenue Agency (NAMRA) in collaboration with NAMRA leadership. NAMRA is the semi-autonomous State Revenue Agency established in terms


Publish Date: 11 November 2021

NamRA Management InThe Zambezi Region

The Namibia Revenue Agency (NamRA) Management, led by its Commissioner Sam SHIVUTE is in the Zambezi Region, with the primary objective of assessing the viability of the One Stop Border Post at the Katima Mulilo Border Post linking Namibia to Zambia.


Publish Date: 30 September 2021

Signing of Namibia's Multilateral Convention to Implement Tax Treaty Related Measures (MLI).

Namibia joined the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) Project of the OECD/G20 in August 2019 and undertook to implement mechanisms/tools to strengthen domestic tax laws, curb tax evasion, tax avoidance, base erosi


Publish Date: 29 September 2021

Notice Of Change-Good Standing and Taxpayers Registration Certificates

As the public is aware, the Namibia Revenue Agency (NAMRA), commenced operations on 7 April 2021, absorbing the functions that were previously performed by the Ministry of Finance’s Inland Revenue Department and the Directorate of Customs a


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Chairperson Anna Nakale-KawanaDeputy Chairperson Stefan HugoMember Shirene BamptonMember Adv. Dennis KhamaMember Francois Brand


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The tax laws, outlined below, are from the commencements of Namibia Revenue Agency Act administered by NamRA. To establish the Namibia Revenue Agency and to provide for its powers, functions and management; and to provide for incidental matters. Arr


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NamRA is the semi-autonomous State Revenue Agency established in terms of the Namibia Revenue Agency Act, 2017 (Act No.12 of 2017). The primary mandate of the Revenue Agency is to assess and collect taxes and duties on behalf of the State and adminis


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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.