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% |
On 24 March 2022, the Namibia Revenue Agency (NamRA) imposed a moratorium on the payment of tax refunds of provisional taxpayers, following the detection of a scam related to the payment of refunds in this regard.
In terms of Schedule 2 (14) (2) to the Income Tax Act 1981 ( Act No. 24 of 1981), all Employers must submit a declaration in a prescribed form monthly when making a payment of tax deducted from the remuneration paid to Employees.
The Namibia Revenue Agency (NamRA) hereby announces that the Modified Electronic Filing Tax Relief Programme (the Programme), as indicated by the Minister of Finance Honourable Ipumbu Shiimi during his 2022/2023 National Budget address in February 20
Media Release - Reaction to the destruction of counterfeit goods
Leaping into the future.....
Post Designation: Manager: Excise Administration Direct Supervisor: Senior Manager Technical Service and Excise Management Remuneration: As per Tier 3 remuneration guidelines by the Ministry of Public Enterprises. Job Purpose: To administer and contr
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.
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
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
Item No. 835.00 of Schedule 8 to the Customs and Excise Act, 1998 (Act No. 20 of 1998) states that a clearing agent license issued by the Commissioner under section 73(1) of the Customs and Excise Act, 1998 is valid for a period of twelve (12) months
The Namibia Revenue Agency(NamRA), has detected a scam related to tax refund claims submitted by individual provisional taxpayers. The fraud investigation has commenced and significant progress and discoveries have been made.
Article 7.1 of the World Trade Organisation (WTO) Trade Facilitation Agreement (TFA) requires Members to adopt or maintain procedures allowing for the submission of import documentation and other required information, including manifest, to begin pro
Chairperson Anna Nakale-KawanaDeputy Chairperson Stefan HugoMember Shirene BamptonMember Adv. Dennis KhamaMember Sam SHIVUTE
Commissioner Sam SHIVUTEChief Legal Officer Nadine du PreezHead of Domestic Taxes Idi ItopeChief Information Officer Melanie TjijendaChief Strategic Communications, Stakeholder Engagements, Taxpayer Education and International Relations Steven Yaruke
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
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
BIDDING INVITATION - PROCUREMENT OF REFRESHMENTS FOR THE NAMIBIA REVENUE AGENCY: KATIMA MULILO,OSHAKATI,OTJIWARONGO,RUNDU,KEETMASHOOP & WALVIS BAY G/RFQ/NAMRA/01-19/2022 BIDDING INVITATION-PROCUREMENT OF STATIONARIES FOR THE OFFICE
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.