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% |
Senior Human Resource Officer D1 Job Title &am
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Chairperson Anna Nakale-KawanaDeputy Chairperson Stefan HugoMember Shirene BamptonMember Adv. Dennis KhamaMember Erica Shafudah
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