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%

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

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%

TAX AREA

REASON

PENALTY

INTEREST

Employee Tax

Late Submission

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

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