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% |
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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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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.