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

Consequences of non-compliance

To the Country

• non-payment of tax reduces state revenues which in turn affects capital developmental projects; and
• non-payment of tax affects the government’s ability to provide social welfare services aimed at eliminating poverty.

To the taxpayer

• non-compliance leads to a delay in the issuance of tax directives as well as Good Standing Certificates on time; and
• non-compliance could lead to the attachment of private assets such as vehicles, machinery, and property by the government.

Penalties: Companies

Benefits of compliance

To the country

• Will enable our government to maintain expenditure on social safety net and to continue investing in the country’s much needed infrastructure without incurring unsustainable levels of debt which the future generation will bear; and
• Will enable the country to achieve strong and sustainable economic growth

To the taxpayer

• A taxpayer will not struggle to get any certificate of good standing or directives relating to pension and provident funds; and
• Satisfaction of having contributed to the nation building and attainment of prosperity.

Latest Announcements

Publish Date: 12 June 2025

NamRA’s strategic preparedness for taxing the Extractive Sector

Administering government revenue from the extraction of non-renewable natural resources presents special difficulties but with the right skills and strategy, maximum gains can be generated. It’s crucial to build strong capacity, to optimize

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Publish Date: 6 June 2025

Joint Communiqué on the occasion of the Joint Steering Committee Meeting on the establishment of Katima Mulilo OSBP

Joint Communiqué on the occasion of the Joint Steering Committee Meeting on the establishment of a One Stop Border Post at Katima Mulilo Border Post, held from 4 - 5 June 2025 in Livingstone, Republic of Zambia NamRA Commissioner Sam SHIV

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Publish Date: 3 June 2025

NamRA Leads Delegation to Zambia for One Stop Border Post Talks

Joint Communiqué on the occasion of the Joint Steering Committee Meeting on the establishment of a One Stop Border Post at Katima Mulilo Border Post, held from 4 - 5 June 2025 in Livingstone, Republic of Zambia NamRA Commissioner Sam SHIV

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Publish Date: 30 May 2025

Invitation - Information Sharing Session on Customs Bond Management Policy

The Namibia Revenue Agency (NamRA) invites Clearing Agents, Customs and Excise Warehouse Operators, Transit Operators, Temporary Imports Operators and Credit Facility Operators to an information sharing session on the new Customs Bond Management Poli

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Publish Date: 12 May 2025

NamRA Communique Wagon - Newsletter (January - March) 2025

Welcome to the latest issue of the NamRA Communique Wagon January to March 2025 Vol. 18 Edition. This quarterly newsletter highlights major developments, activities and achievements from across the Authority during the last quarter of 2025.

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Publish Date: 12 May 2025

Public Notice - Mandatory Submission of Pre-Clearance Documents at Katima Mulilo Border Post

Public Notice - Mandatory Submission of Pre-Clearance Documents at Katima Mulilo Border Post The Namibia Revenue Agency (NamRA) hereby informs all Clearing Agents operating at the Katima Mulilo Border Post that all goods declarations and supporting

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Publish Date: 8 May 2025

Trustco Group Holdings Ltd vs NamRA court case findings

The Trustco Group of Companies (Trustco), being the Holding Company and 42 subsidiaries took the Namibia Revenue Agency (NamRA) to court on account of “two decisions” by NamRA, relating to the demand for payment of outstanding tax

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Publish Date: 27 March 2025

Media Release | NamRA reaffirms commitment to revenue mobilization following tabling of the 2025/6 National Budget

NamRA reaffirms its commitment to revenue mobilization following the tabling of the 2025/26 National Budget. Through innovative solutions like e-invoicing and the successful Tax Amnesty Programme, we continue to strengthen tax compliance for national

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Publish Date: 19 March 2025

NamRA Online Corner - BIPA Presentation

NamRA Online Corner - Business Registration and De-registration with Business and Intellectual Property Authority (BIPA) Presentation

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Publish Date: 19 March 2025

NamRA launches first Tax Inspectors Without Borders (TIWB) Programme to strengthen tax audit capacity

NamRA Online Corner - Business Registration and De-registration with Business and Intellectual Property Authority (BIPA) Presentation

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Publish Date: 17 March 2025

Public Notice | Immediate Measures for Bank Account Modification Requests

NamRA has implemented new security measures for bank account modification requests to enhance the integrity of the taxpayer register. Taxpayers must now present original identification documents and bank confirmation letters when requesting changes.

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Publish Date: 13 March 2025

Time Release Study (TRS) Report: Trans-Kalahari Border Post March 2025

Namibia, with support from the Southern African Development Community (SADC) Secretariat, launched the Time Release Study (TRS) Report for the Trans-Kalahari Border Post today, 13 March 2025. Conducted from 15 - 25 January 2024, the study aimed to id

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