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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Rulings of the Tax Tribunal, July 2022
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
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
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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.