Frequently Asked Questions

Who is classified as a taxpayer representative?

Any natural person who provide advice to other person about the application of Tax law or completes or assist with the completion of a return for another person.

A company carrying on business or having an office in Namibia is required to appoint an individual (known as a Public Officer) resident in Namibia, to represent it for tax purposes. A company's auditors may not hold office as its Public Officer. In addition, a company must have an address in Namibia at which any official tax notices or documents may be delivered.

Related FAQs

What is a Cargo Manifest?

A cargo manifest is a listing of the goods comprising the cargo (freight) carried by a means of transport. The cargo manifest describes the particulars of the goods, such as transp


What is Gross Income?

The total amount, in cash or otherwise, received by or accrued in favour of a person during such year or period of assessment from a source within or deemed to be within Namibia, e


What is Value-Added Tax?

A value-added tax (VAT) is a consumption tax placed on a product whenever value is added at each stage of the supply chain, from production to the point of sale. The amount of VAT


What is the difference between tax avoidance and tax evasion?

Tax evasion refers to illegal activities that you deliberately undertake to free yourself from a tax burden. An easy example to illustrate tax evasion is, if you intentionally omit


What does re-importation in the same state mean?

Re-importation in the same state is the Customs procedure under which goods which were exported and were in free circulation, or were compensating products may be taken into home u


What is the Inspection Act?

Within ASYCUDA system, the means for examination reporting is called the inspection act, which is electronically attached to the specific declaration. If a Customs officer amends a


What is ASYCUDA?

The Automated SYstems for CUstoms DAta (ASYCUDA) is a computerized customs management system which handles manifest and customs declarations, accounting procedures, transit &a


What is the Export Processing Zone (EPZ)?

An Export Processing Zone is a defined area, which is inside Namibia but for normal circumstances will be considered to be outside the Customs territory of Namibia. In the area de


What is the ATA Carnet?

An ATA carnet is an international Customs document, which is used for the temporary duty-free importation of goods into a country in lieu of the usual customs documents, required.P


What is a surety bond?

A surety bond is the Customs procedure under which goods which were exported and were in free circulation, or were compensating products may be taken into home use free of import d


What does NAMSAD mean?

NAMSAD means an acronym for the Namibia Customs and Excise Single Administrative Document (The SAD 500/501, 502 and 503).


What is the Carnets De Passage En Douane (CDP Carnet)?

Carnets De Passage En Douane (CDP Carnet) an international customs document which incorporates an international valid guarantee and may be used, in lieu of national customs documen