globaltaxnews.ey.comSign up for tax alert emailsPrintDownload

17 January 2018

Namibia establishes Revenue Agency

The Namibia Revenue Agency Act, Act 12 of 2017 (the NRA Act) was gazetted on 12 December 2017. The NRA Act provides for the establishment of the Namibia Revenue Agency (NRA) and the powers, functions and management of the NRA.

The NRA is established as a legal person and may inter alia sue and be sued, enter into agreements, hold property and appoint staff. The NRA is established as an agent of the State for the assessment of tax and collection of State revenue under the supervision and direction of the Minister of Finance. Its powers and functions include the authority to:

  • Assess and collect taxes and duties on behalf of the State
  • Receive and record all State revenue on behalf of the State
  • Enforce the revenue, customs and excise laws, with respect to the collection of revenue as provided by those laws
  • Levy penalties and interest on overdue accounts, collect unpaid taxes and impose liens over properties, as provided by revenue laws
  • Provide customs and excise services that facilitate trade, maximize revenue collection and protect Namibian borders from illegal importation and exportation of goods
  • Improve service delivery to taxpayers and promote compliance with the revenue laws
  • Provide information to and to advise the Minister of Finance on all matters relating to the administration and collection of revenue in terms of the laws set out below
  • Ensure that all revenue collected on behalf of the State is, as soon as reasonably practicable, deposited into the State Account
  • Perform any other functions in relation to revenue collection as the Minister Finance may direct in writing

The NRA will administer the following tax laws in Namibia:

  • Customs and Excise Act, 1998 (Act No. 20 of 1998)
  • Export Levy Act, 2016 (Act No. 2 of 2016)
  • Income Tax Act, 1981 (Act No. 24 of 1981)
  • Petroleum Taxation Act, 1991 (Act No. 3 of 1991)
  • Stamp Duties Act, 1993 (Act No. 15 of 1993)
  • Transfer Duties Act, 1993 (Act No. 14 of 1993)
  • Value Added Tax Act, 2000 (Act No. 10 of 2000)

The NRA will be headed by a Commissioner. The Minister of Finance appoints the Commissioner for a period of five years. The Commissioner may not be appointed for more than two terms.

The NRA Act will only become effective on a date determined by the Minister of Finance by notice in the Government Gazette.

———————————————
CONTACTS

For additional information with respect to this Alert, please contact the following:

Ernst & Young Namibia, Windhoek

  • Cameron Kotzé
    cameron.kotze@za.ey.com
  • Friedel Janse van Rensburg
    friedel.jansevanrensburg@za.ey.com
  • Nikia Bauernschmitt
    nikia.bauernschmitt@na.ey.com

Ernst & Young Namibia, Walvis Bay

  • Julia Engels
    julia.engels@za.ey.com

Ernst & Young Advisory Services (Pty) Ltd., Africa ITS Leader, Johannesburg

  • Justin Liebenberg
    justin.liebenberg@za.ey.com

Ernst & Young LLP (United Kingdom), Pan African Tax Desk, London

  • Rendani Neluvhalani
    rendani.mabel.neluvhalani@uk.ey.com
  • Byron Thomas
    bthomas4@uk.ey.com

Ernst & Young LLP, Pan African Tax Desk, New York

  • Silke Mattern
    silke.mattern@ey.com
  • Dele A. Olaogun
    dele.olaogun@ey.com
  • Jacob Shipalane
    jacob.shipalane1@ey.com

Ernst & Young LLP, Pan African Tax Desk, Houston

  • Elvis Ngwa
    elvis.ngwa@ey.com

———————————————
ATTACHMENT

PDF version of this Tax Alert

Document ID: 2018-5146

 
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 2025, Ernst & Young LLP.

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

 

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.

 


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or ey.com. Please refer to the privacy notice/policy on these sites for more information.


Yes, I accept         Find out more