The Namibia Revenue Agency (NamRA) hereby informs all taxpayers affected by the implementation of section 21 of the Income Tax Act, 1981 (Act No. 24 of 1981), that the submission of returns has been extended to 31 October 2025.
The recently amended section 21 provides for the limitation in respect of setting-off assessed losses incurred in any previous year which has been carried forward from the preceding year of assessment.
The extension is due to system readiness and applies to returns that would have become due on 31 July, 31 August, and 30 September 2025.
NamRA apologizes for any inconvenience and appreciates your understanding. For help, contact:
Ralph Shikongeni @ ralph.shikongeni@namra.org.na
Public Notice - Extension for submission of returns in line with section 21 of the Income Tax Act