Terms and Conditions

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 - 

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 - 

Allowed Use & License

Service, Software & Equipment

Privacy

Security

Disclaimer

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

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

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.

Latest Announcements

Publish Date: 12 May 2025

NamRA Communique Wagon - Newsletter (January - March) 2025

Welcome to the latest issue of the NamRA Communique Wagon January to March 2025 Vol. 18 Edition. This quarterly newsletter highlights major developments, activities and achievements from across the Authority during the last quarter of 2025.


Publish Date: 12 May 2025

Public Notice - Mandatory Submission of Pre-Clearance Documents at Katima Mulilo Border Post

Public Notice - Mandatory Submission of Pre-Clearance Documents at Katima Mulilo Border Post The Namibia Revenue Agency (NamRA) hereby informs all Clearing Agents operating at the Katima Mulilo Border Post that all goods declarations and supporting


Publish Date: 8 May 2025

Trustco Group Holdings Ltd vs NamRA court case findings

The Trustco Group of Companies (Trustco), being the Holding Company and 42 subsidiaries took the Namibia Revenue Agency (NamRA) to court on account of “two decisions” by NamRA, relating to the demand for payment of outstanding tax


Publish Date: 27 March 2025

Media Release | NamRA reaffirms commitment to revenue mobilization following tabling of the 2025/6 National Budget

NamRA reaffirms its commitment to revenue mobilization following the tabling of the 2025/26 National Budget. Through innovative solutions like e-invoicing and the successful Tax Amnesty Programme, we continue to strengthen tax compliance for national


Publish Date: 19 March 2025

NamRA Online Corner - BIPA Presentation

NamRA Online Corner - Business Registration and De-registration with Business and Intellectual Property Authority (BIPA) Presentation


NamRA launches first Tax Inspectors Without Borders (TIWB) Programme to strengthen tax audit capacityPublish Date: 19 March 2025

NamRA launches first Tax Inspectors Without Borders (TIWB) Programme to strengthen tax audit capacity

NamRA Online Corner - Business Registration and De-registration with Business and Intellectual Property Authority (BIPA) Presentation


Publish Date: 17 March 2025

Public Notice | Immediate Measures for Bank Account Modification Requests

NamRA has implemented new security measures for bank account modification requests to enhance the integrity of the taxpayer register. Taxpayers must now present original identification documents and bank confirmation letters when requesting changes.


Publish Date: 13 March 2025

Time Release Study (TRS) Report: Trans-Kalahari Border Post March 2025

Namibia, with support from the Southern African Development Community (SADC) Secretariat, launched the Time Release Study (TRS) Report for the Trans-Kalahari Border Post today, 13 March 2025. Conducted from 15 - 25 January 2024, the study aimed to id


Time Release Study Report for Trans-Kalahari Border Post Highlights Shortcomings Publish Date: 13 March 2025

Time Release Study Report for Trans-Kalahari Border Post Highlights Shortcomings

Namibia, with support from the Southern African Development Community (SADC) Secretariat, launched the Time Release Study (TRS) Report for the Trans-Kalahari Border Post today, 13 March 2025. Conducted from 15 - 25 January 2024, the study aimed to id


Publish Date: 5 March 2025

NamRA Corner - Presentation: Customs Procedures On Importation Of Telecommunication Equipments Into Namibia

NamRA Corner - Presentation: Customs Procedures On Importation Of Telecommunication Equipments Into Namibia 5 March 2025


Publish Date: 26 February 2025

NamRA Comminuque Wagon- Newsletter (October- December 2024)

Newsletter October- December 2024 


Publish Date: 12 December 2024

Practice Note 1 - Treatment of Substance and Travel Allowance

TAX TREATMENT OF SUBSISTENCE AND TRAVEL ALLOWANCE This Practice Note serves to clarify the tax treatment of subsistence and travel allowance based on Schedule 2 and Section 14 of the Income Tax Act No 24 of 1981. THE LAW Schedule 2 of the Income T


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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: Domestic Taxes Mahnaem HaidulaChief Information Officer Melanie TjijendaChief Strategic Communications and Support Engagements Steven Yarukeekuro Ndorokaze


Administering Legislations

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


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 activ


Procurement

DOWNLOAD BIDDING DOCUMENTS Bid Invitation - Procurement of consulting services for specialised tax audit services, data analytics and training to the Namibia Revenue Agency (NamRA) Bid Invitation - Procurement of consultancy services for edi


Privacy Policy

This page aims to inform you of our policies regarding the collection, use and disclosure of Personal Data when you use our Service and the choices you have associated with that data. The Namibia Revenue Agency (NamRA) (“us”, &am


Bilateral Agreements

Bilateral Agreements: Namibia-Botswana DTAA Namibia-France DTAA


Vacancies

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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.