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: 15 November 2022

Public Notice Launch of SADC Electronic Certificate of Origin E-COO

Public Notice Launch of SADC Electronic Certificate of Origin E-COO


Publish Date: 9 November 2022

NamRA Tax Café edition - Gaining Momentum is the Tax Tribunal: A Journey To Success

NamRA Tax Café edition - Gaining Momentum is the Tax Tribunal: A Journey To Success


Publish Date: 1 November 2022

Public Notice - UCR Implementation

Public Notice - UCR Implementation


Publish Date: 7 October 2022

NamRA Communique Wagon July-September 2022

NamRA Communique Wagon July-September 2022


Publish Date: 19 September 2022

Warning Against Phishing Emails - ITAS

Warning Against Phishing Emails - ITAS


Publish Date: 15 September 2022

Network Shutdown 17 September 2022

TEMPORARY ITAS SYSTEM DOWNTIME (16-17 SEPTEMBER  2022)


Publish Date: 10 August 2022

Communique Wagon Volume 7


Publish Date: 10 August 2022

NamRA Communique Wagon- Vol.7

Well, half of 2022 is already gone, at some pace one might add. Apparently, that is what happens when we are busy or having fun. At NamRA, it has been a fair combination of both as the 2022/23 financial year (FY2022/23)got underway on a rather high n


Publish Date: 4 August 2022

Rulings of the Tax Tribunal, July 2022

Rulings of the Tax Tribunal, July 2022


Publish Date: 1 July 2022

Media Release-Lifting The Moratorium On The Payment Of Tax Refunds-Provisional Taxpayers

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.


Publish Date: 10 June 2022

Notice to all Employers

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.


Publish Date: 27 May 2022

Modified Electronic Filing Tax Relief Programme

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


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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.