The rules as well as the terms and conditions hereunder are binding and enforceable against all persons that access the NamRA website or any part thereof.
If you do not agree to the rules and these terms and conditions, you must leave this website now as further use shall automatically bind you.
Definitions & Interpretations
In these terms and conditions, unless the content indicates otherwise, a term assigned a meaning in the rules, has a meaning so assigned and the following terms have the following meaning -
“Data message” has the meaning assigned in the Rules;
“Electronic Communication” means the Income Tax Act 24 of 1981 section 98A;
“Rules” means the rules for electronic communication prescribed under section 98A of the Income Tax Act 24 of 1981;
“NamRA” means the Namibia Revenue Agency;
“Tax Act” has the meaning assigned in the Income Tax Act 24 of 1981;
“Taxpayer” has the meaning assigned in the Income Tax Act 24 of 1981;
“Terms and Conditions” means these terms and conditions;
“User” means any person who enters or uses the NamRA website, notwithstanding the fact that such a person only visited the home page of the NamRA website; and
References herein to-
Any gender includes the other genders;
A person includes a natural or juristic person; and
The singular includes the plural and vice versa.
General
The NamRA website provides information, guidelines, and services relating to revenue and customs tax affairs.
Intellectual Property Rights & Domain Name Use
All intellectual property rights in and to the NamRA website and all technology, material, content, and services made available on and through the site are the property of or licensed to NamRA and as such, protected from infringement by both domestic and international law. In this regard, the User undertakes -
Not to do anything that may infringe any person’s intellectual property rights, including but not limited to -
Reverse engineering, decompiling, dissembling or otherwise attempting to discover the source codes of any of the technology; and
The unauthorised copying, reproduction, retransmission, distribution, dissemination, sale, publication, or other circulation or exploitation of such technology, material, content, and services;
To comply with all laws applicable to any intellectual property rights (including without limitation trade secrets, copyright, trademarks, registered designs, patents and domain name usage); and
Not to use the trade name “NamRA” as an element of a domain name or sub domain name, notwithstanding the fact that its use or registration may be allowed in terms of trademark or constitutional law. Upon request to do so, a User shall immediately cease to use such domain name and transfer it to NamRA at the cost of the User.
Allowed Use & License
NamRA hereby grants the User the right to view, download, and print the material and content and to use the services made available on and through the NamRA website in accordance with the Rules and these Terms and Conditions, provided that such material, content, and services are used for personal, educational, or non-commercial purposes only. No further reproduction or any form of distribution of the material and content is allowed.
Material, content, and services made available on and through the NamRA website shall not be used or exploited by Users for any commercial and non-private purpose without the prior written consent of NamRA.
The caching of the material and content made available on and through the NamRA website shall only be allowed if -
The purpose of the caching is to make the onward transmission of the material and content more efficient;
The cached material and content is not modified in any manner whatsoever;
The cached material and content is updated at least every twelve (12) hours; and
The cached material and content is removed or updated when so required by NamRA.
If any User users the material, content, and services made available on and through the NamRA website in breach of the provisions detailed herein, NamRA reserves the right to take whatever action it deems necessary to protect the proprietary and other interest in and to scuh website, material, and content.
Hyperlinks to -
The NamRA website from any other source shall be directed at the home page of the NamRA website;
Third party sites, contained on the NamRA website or within material, content, or services made available by and through the site, are not controlled by NamRA and such links do not imply any endorsement of, agreement with, or support for such sites or their content;
NamRA shall not be liable, in any manner whatsoever, for any damage, loss, or liability that resulted from the use of a hyperlink -
No directed at the home page of the NamRA website; or
To a third party website made available by and through the NamRA website.
Users may quote small and reasonable amounts of material and content made available on and through the NamRA website only if such material and content is correctly quoted, placed in inverted commas, and attributed to NamRA.
Without the prior written consent of NamRA, no person may -
Frame the NamRA website. (Definition of frame: A technique used to divide a web page into different parts such as a menu and separate content).
Apart from the use of bona-fide search engine operators and the search facility provided on the NamRA website, use or attempts to use any technology or application (including web crawlers or web spiders) to search or copy the NamRA website or material, content, or services made available on or through it.
Service, Software & Equipment
In consideration of Rule 4, NamRA may -
Discontinue a feature or change a feature, material, content, or a service available on and through the NamRA website; or
Upon reasonable notice, change the technology required to access and use the NamRA website.
Notwithstanding the forgoing, it is the responsibility of the User to acquire and maintain, at their own expense, the technology (including computer hardware, systems, information security, software, telecommunication lines, and accounts) to access the NamRA website and to download material, content, and services from the website if requried.
Privacy
“Taxpayer information” is defined and proctected by the Income Tax Act 24 of 1981 and all such information collected, collated, or stored as a result of the use of the NamRA website shall only be used in accordance to the Act.
Other than set out above, NamRA shall only collect, store, and use information about Users for the purpose of service enhancements such as -
Communicating requested information to the User;
Provide the User with access to restricted pages on the website (e.g. for e-filing purposes); or
To compile non-personal statistical information about browsing habits, click-patterns and access to the NamRA website, which is collected either electronically by using cookies or is provided voluntarily by the User. Users may determine cookie use independently through their browser settings.
Any User who obtains information about another person or other information that they reasonably believe is not intended for them, must -
Contact the NamRA call centre immediately to disclose this fact and the circumstances under which the information was obtained;
Follow any process that NamRA prescribes to remove or destroy the information; and
Not disclose the information to any other person in any matter whatsoever, or retain the information in any form.
Security
NamRA reserves the right to take whatever action it deems necessary, including without limitations, criminal prosecution and the right to claim damages, to preserve the security of its data and the security and reliable operation of its information systems.
In addition to criminal prosecution, any person who is responsible for a security failure or breach, shall be liable for all resulting damage, loss, or liability suffered or incurred by NamRA or any third party. The User hereby indemnified and holds NamRA harmless against all claims, losses and damages arising from a failure or breach caused, whether intentionally or negligently, by the User.
Disclaimer
Although NamRa shall take all reasonable steps to ensure availability, quality, and accuracy, the NamRA website, its technology, and the material, content, and services avialabel on and through it are supplied without warranties or guarantees, including that it shall in all cases be true, correct, or free from any errors or that it shall be available at all times;
To the extent permitted by law, NamRA (including its employees, suppliers, service providers, partners, affiliates, and agents) shall not be liable for any damage, loss, or liability resulting from the use of or inability to use the NamrA website or the technology, material, content, or services made available on and through it (including that of the eFiling service). The unavailabilty of the NamRA website does not exempt a taxpayer from their liability under a tax Act and they must, during the period of unavailability limit their potential risk by making use of alternative methods to meet their tax committments.
The NamRA website and the technology, material, content, and services available on and through it is supplied on an “as is” basis, and has not been compiled to meet the User’s individual requirements. It is the responsibility of the User to satisfy themselves that the website meets their individual requirements and is compatible with their own technology.
Information, ideas, and opinions expressed on and through the NamRA website do not constitute personal advice, or, in all cases, the official opinion of NamRA. Users are encouraged to obtain their own professional advice before taking any course of action related to such information, ideas, or opinions.
Removal & Correction of Content
Users are encourages to report untrue, inaccurate, defamtory, illegal, infringing or harmful content available on and through the NamRA website to NamRa and NamRA undertakes to correct or remove such content or any part thereof where NamRA determines that it to be inappropriate.
Entire Agreement & Severability
These Terms and Conditions are displayed on the NamRA website together with their effective date. If required, NamRA may upon reasonable notice, change them and Users shall be bound by the Terms and Conditions in effect at the time that such User last accessed the NamRA website.
The Rules, these Terms and Conditions, and the notices, hyperlinked in thes Terms and Conditions constitute the entire agreement between NamRA and the USer and take precedent over any prior or implied agreements, whether oral or in writing relating to the subject matter hereof. The fact that some or all of the hyperlinked may be non-operational shall not play a role in determining the validity or affect the interpretation of the agreement.
This agreement is concluded in Windhoek (Namibia) and, in the event of judicial proceedings, the User consents to the jurisdiction of a competent Court in this area.
No representations, warranties, changes, discharges, promises, or the like, not recorded herein shall be invalid unless reduced to writing and signed by an authorised representative of both parties.
Any failure by NamRA to exercise or enforce any right or provision of these Terms and Contions or any indulgence that NamRA may grant, shall in no way constitute a waiver of such right or provision and NamRA shall not thereby be precluded from exercising any rights which may have arisen in the past or which might arise in the future.
In the event that any terms and condition detailed herein is found unenforceable or invalid for any reason, such term(s) or condition(s) shall be severable from the remaining terms and conditions and the remaining terms and conditions shall remain enforeceable and applicable.
Applicable Law
The NamRA website is hosted, controlled, and operated from Namibia and therefore the laws of Namibia, including the Rules, governs the NamRA website, these Terms and Conditions, and all matters arising therefrom or in connection therewith.
Legal Costs & Notices
NamRA shall not be liable for costs incurred by Users to obtain professional advice relating to the Rules or these Terms and Conditions.
NamRA Disclosures
The following informaiton is disclosed by NamRA in the interest of facilitating and enhancing the User’s access to and use of the NamRA website:
The full name and legal status of the website owner: Namibia Revenue Agency (NamRA), an organ of State for Namibia, established in terms of the Namibia Revenue Agency Act 12 of 2017.
Street address is available on Contact Us;
Postal address is available on Contact Us;
Physical address is available on Contact Us;
Main Business: Collection of revenue in terms of Namibian legislation;
Users may log complaints concerning the NamRA website via webmaster@namra.org.na or with the NamRA Call Centre on Tel: +264 (61) 209 9111.
All information, content and data on NamRA website and associated facilities, including but not limited to software, hyperlinks and databases, is the property of or licensed to NamRA and is protected under applicable Namibian laws. Unauthorised usage of content and/or information is stricty prohibited. No person, business or web site may reproduce this site, contents, information or any portion thereof.
Publish Date: 9 January 2026