Schedule 3: Employment, etc.

Schedule 3: Employment, etc captures the income and expenses incurred by individuals who earn more than N$ 50,000 per annum from an employer.




The following information should be attached, in the event that Schedule 3: Employment, etc. is completed:

  1. Please attach Employee’s Tax Certificate (PAYE 5).
  2. Other Fringe Benefits
    If identified provide list details, descriptions and amounts of other fringe benefits.
  3. Other Allownaces
    If identified provide a list of expenses with descriptions and amount incurred in respect of other allowances should be attached.
  4. Donations
    If identified provide a list reflecting the name of the done, the amounts of the donation and attach the certificates issued by the educational institution or welfare organization to which the donations was made.
  5. Foreign travel expenses
    If identified provide a list with the purpose and date of each foreign trip and the amount claimed. Where such a trip included private travel, the basis of allocation of the total expenses between private and business is to be fully disclosed.
  6. Entertainment expenses
    If identified provide a list of people / businesses entertained: (PLEASE NOTE: private entertainment expenditure may not be claimed).
  7. Other expenses incurred in the production of income
    If identified provide a list indicating the nature of the expeses and the amounts expended.
  8. Other deductions
    If identified provide a list indicating the nature of the deductions and the amounts claimed.
  9. Section 17(1)(o) Lump Sum contributions by employer to pension / provident / benefit funds
    Submit copy of the approval granted by the Commissioner of Revenue Management.
  10. Vehicle Expenses
    insert amount per schedule 19.
  11. Recoupments
    An allowance claimed in respect of any asset under section 17(1)(e) in prior years in wholly or partly recouped if such asset is sold, or removed from the trade(s) in respect of which the allowance was claimed, or removed from Namibia during the year of assessment under review. Calculations are to be reflected in a separate schedule.
  12. Study Policies:
    1. Premiums paid, amounts received and proceeds applied.
    2. Attach certificates issues by the institution reflecting details of amounts paid / amounts received.
    3. Proceeds of Study Policies: Please submit a schedule indicating:
      1. For which child / children the proceeds were applied;
      2. The amounts applied and
      3. To which post school institutes the amounts were paid.
      4. Attach documentation in proof of payments made

ITAS Attachments

The following attachments (additional information) is required, when submitting taxes via the Integrated Tax Assessment System (ITAS):

  1. PAYE 5 Certificate depicting the name of the taxpayers employer and the period of employment;
  2. Study policy assurance company name.