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.
| 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% |
| 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% |
The Namibian Revenue Agency (NamRA), through the Department of Customs and Excise, hereby informs all Stakeholders that the application process for Clearing Agents has been extended to 30 November 2021, and that applicants would not be required to pa
Reference is made to Friday's (13 August 2021) article in the Namibian Sun.
In order to enhance curbing the COVID 19 situation, Taxpayers are encouraged to make use of the email platform request and receive tax directives from NamRA Windhoek Office. Tax Directives from Old Mutual, Retirement Fund Solutions, and A
1. The World Customs Organization (WCO) has published the amendments to the Harmonized System (HS) Nomenclature accepted by all 158 Contracting Parties to the HS Convention. 2. The accepted amendments include 351 sets of amendments, divided as follo
The recently launched Namibia Revenue Agency (NamRA) through the Department of Customs and Excise has implemented its Authorized Economic Operator-Compliance (AEO-C) Programme, previously known as the "Preferred Trader Programme (PTP)&qu
Senior Human Resource Officer D1 Job Title &am
The Namibia Revenue Agency (NamRA) is conducting the Training Need Analysis as from 07 – 18 June 2021. The purpose of this exercise is to enable NamRA develop a Customs Clearing Agent Guidebook and to provide training in Customs related mat
The Namibia Revenue Agency (NamRA) wishes to notify all customs clearing agents, importers, exporters, transporters, and the general public that, NamRA has identified a consistent pattern of undervaluation, misclassification, and non-declaration by c
Following the Ministry of Finance announcement on 10th December 2018, regarding the new ITAS System readiness for online registration and submission. We wish to thank the public for the enthusiasm showed about ITAS, in such a short period. However d
Chairperson Anna Nakale-KawanaDeputy Chairperson Stefan HugoMember Shirene BamptonMember Adv. Dennis KhamaMember Francois Brand
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
The Ministry of Finance has introduced an Integrated Tax Administration System (ITAS). The overall objectives of ITAS is to improve service delivery to taxpayers. The system provides many online benefits such as 24/7 real time access to a taxpayer t
This page aims to inform you of our policies regarding the collection, use and disclosure of Personal Data when you use our Service and the choices you have associated with that data. The Namibia Revenue Agency (NamRA) (“us”, &am
The rules as well as the terms and conditions hereunder are binding and enforceable against all persons that access the NamRA website or any part thereof. If you do not agree to the rules and these terms and conditions, you must leave this website n
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.