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: 31 January 2024

Public Notice - Renewal of Clearing Agent Licenses 2024

Clearing Agents who wish to apply for the renewal of Clearing Agent Licenses for the period 1 January to 31 December 2024 must renew their Clearing Agent Licenses on or before 29 February 2024 by completing the accompanying application form for renew


Publish Date: 25 January 2024

NamRA Communique Wagon - Vol 13

Here's our latest NamRA Communique Wagon - (October - December) Vol 13 edition 


Publish Date: 16 January 2024

Rules and Conditions for NamRA TALKS 2024

NamRA Talks is an opportunity to participate in a public competition for all those who want to have their views on customs and tax related matters heard by submitting write-ups. Here are the rules and conditions related to the NamRA Talks 2024 editio


Publish Date: 10 January 2024

Public Notice - Time Release Study undertaking at Trans-Kalahari Border Post

The Namibia Revenue Agency is pleased to announce the undertaking of the second Namibia Time Release Study (TRS) from 15 - 25 January 2024 at Trans Kalahari Border Post, Omaheke Region. The Time Release Study is a strategic and int


Publish Date: 8 January 2024

Public Notice - ITAS AND ASYCUDAWorld System Downtime

This memo serves to inform all of NamRA's internal and external stakeholders about upcoming system maintenance which (will affect the ITAS and ASYCUDAWorld systems) is scheduled for Saturday, 13th January 2024, from 06H00 to 23H00. We unders


Publish Date: 21 December 2023

Public Notice - NamRA warns against irregularities in transit procedures

The Namibia Revenue Agency (NamRA) expresses deep concern over recorded incidents of irregularities in transit procedures at checkpoints nationwide. We have noticed that transit vehicles destined for landlocked countries are deviating from correct pr


Publish Date: 13 December 2023

TVS officially launched by NamRA and BoN

In efforts to bolster the efficiency and transparency of trade processes in the country, the Bank of Namibia and the Namibia Revenue Agency today officially launched Namibia’s first Trade Verification System (TVS). This innovative system wi


Publish Date: 1 December 2023

Time Release Study Report

As part of its strategic pillar of enhancing trade facilitation, the Namibia Revenue Agency (NamRA), in collaborative efforts with key border agencies, including the Ministry of Home Affairs, Immigration, Safety and Security; Ministry of Agriculture,


Publish Date: 30 November 2023

Call for Enumerators

The National Technical Working Group (NTWG) in collaboration with the Southern Africa Development Community (SADC) Secretariat will be conducting a Time Release Study (TRS) at the Trans Kalahari Border Post. This study aims to measure the average rel


Publish Date: 29 November 2023

NamRA Online Corner - VAT presentation

NamRA Online Corner - VAT Presentation for 29 November 2023. 


Publish Date: 15 November 2023

NamRA Online Corner: Handling of Imported Goods at Airports Processes & Procedures

NamRA Online Corner: Handling of Imported Goods at Airports Processes & Procedures


Publish Date: 8 November 2023

NamRA Communique Wagon - November 2023

NamRA Communique Wagon - Vol 12


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Board of Directors

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


Executive Management

Commissioner Sam SHIVUTEChief Legal Officer Nadine du PreezHead of Domestic Taxes Idi ItopeChief Information Officer Melanie TjijendaChief Strategic Communications and Support Engagements Steven Yarukeekuro Ndorokaze


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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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About Us

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.