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: 5 September 2021

Deadline Extension For Applications For Clearing And Forwarding Agents

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


Publish Date: 15 August 2021

Inaccurate Article In Namibian Sun Newspaper

Reference is made to Friday's (13 August 2021) article in the Namibian Sun.


Publish Date: 8 July 2021

Notice to Taxpayers, Tax Directives Requests- NamRA Windhoek Office

  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


Publish Date: 8 July 2021

Ammendments To The HS Nomenclature Effective From 1 January 2022

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


Publish Date: 18 June 2021

AEO-C Press Statement

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


Publish Date: 10 June 2021

Vacancy: Senior Human Resource Officer D1

Senior Human Resource Officer D1 Job Title                      &am


Publish Date: 7 June 2021

Training Need Analysis for Customs Clearing Agents

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


Publish Date: 26 May 2021

Undervaluation, Misclassification and Non-declaration

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


Publish Date: 1 January 2019

ITAS - Online Registration & Submissions

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


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