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: 14 March 2023

Dormant Entries - Public Notice 08 Mar 2023

Dormant Entries - Public Notice 08 Mar 2023


Publish Date: 13 March 2023

Namibia Revenue Agency and Bank of Namibia to Introduce Trade Verification System 13 March 2023

Namibia Revenue Agency and Bank of Namibia to Introduce Trade Verification System 13 March 2023


Publish Date: 16 February 2023

NamRA warns against trade-based money laundering 16 Feb 23

NamRA warns against trade-based money laundering 16 Feb 23


Publish Date: 9 February 2023

Public Notice - Procedures for Imported InTransit Second Hand Motor Vehicles

Public Notice - Procedures for Imported InTransit Second Hand Motor Vehicles


Publish Date: 7 February 2023

Public Notice Directive on Temporary Import Permit TIP

Public Notice Directive on Temporary Import Permit TIP


Publish Date: 31 January 2023

NamRA Communique Wagon - January 2023

NamRA Communique Wagon - January 2023


Publish Date: 18 January 2023

Update on the Fraudulent Refund Scam

Update on the Fraudulent Refund Scam


Publish Date: 18 January 2023

Public Notice - NamRA Tax Collection via Third-Party Agents

Public Notice - NamRA Tax Collection via Third-Party Agents


Publish Date: 18 January 2023

NamRA Talks Advert

NamRA Talks Advert


Publish Date: 18 January 2023

NamRA Tax Cafe Edition - Entertainment

NamRA Tax Cafe Edition - Entertainment


Publish Date: 27 December 2022

Taxpayer Appreciation Day

Taxpayer Appreciation Day


Publish Date: 14 December 2022

Interim Arrangement for Tax Certificates of Good Standing

Interim Arrangement for Tax Certificates of Good Standing


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Chairperson Anna Nakale-KawanaDeputy Chairperson Stefan HugoMember Shirene BamptonMember Adv. Dennis KhamaMember Sam SHIVUTE


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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.