Author: DBIN

How Business Advisory and Tax Consultancy Firms Register as Tax Practitioners in Namibia Learn how to register a tax consultancy in Namibia, obtain NamRA tax registration, manage ITAS client authorisation, verify accountant licensing requirements, and maintain business tax compliance. Business advisory and tax consultancy firms in Namibia must understand the requirements for business registration, tax…

How Mining and Petroleum Entities Comply with Corporate Income Tax Rules in Namibia Discover how mining and petroleum companies comply with corporate income tax rules in Namibia, including mining tax rates, petroleum income tax, capital expenditure deductions, withholding tax, provisional payments and NamRA filing requirements. Namibia’s mining and petroleum industries operate under specialised corporate taxation…

How Micro and Small Enterprises File Income Tax Returns on ITAS in Namibia Learn how micro and small enterprises file income tax returns on ITAS in Namibia. Explore NamRA tax filing procedures, company schedules, provisional tax returns, financial statements and small business tax compliance. Micro and small enterprises in Namibia must meet their income tax…

Standard Operating Procedures for Filing First and Second Provisional Income Tax Returns in Namibia Learn how to file first and second provisional income tax returns in Namibia, including NamRA ITAS procedures, provisional tax deadlines, estimated taxable income, payment calculations and penalties for non-compliance. Provisional income tax is an important part of Namibia’s tax administration system.…

How Companies and Close Corporations Calculate Corporate Income Tax Liability in Namibia Learn how companies and close corporations calculate corporate income tax in Namibia, including 2026 corporate tax rates, taxable income, allowable deductions, capital allowances, provisional tax payments, and NamRA filing requirements. Understanding how corporate income tax is calculated is essential for every business operating…

How Foreign Corporations and External Branches Calculate Tax Obligations under the Income Tax Act in Namibia Learn how foreign corporations and external branches calculate corporate income tax in Namibia under the Income Tax Act, 1981, including taxable income, branch taxation, tax rates, deductions, withholding taxes and NamRA compliance. Foreign corporations operating in Namibia must understand…

Standard Operating Procedures for Managing Non-Resident Shareholders’ Tax (NRST) on Dividends in Namibia Learn NRST registration procedures in Namibia, dividend withholding tax rates, NamRA filing deadlines, double taxation relief, and tax compliance procedures for non-resident shareholders. Managing Non-Resident Shareholders’ Tax (NRST) is an important compliance responsibility for Namibian companies that declare dividends to foreign shareholders.…

Managing Transfer Pricing, Anti-Avoidance, and Arm’s-Length Rules in Namibia Learn about transfer pricing in Namibia, Section 95A of the Income Tax Act 1981, the arm’s length principle, NamRA compliance, anti-avoidance rules, documentation, and tax penalties. Transfer pricing is an important tax compliance issue for Namibian businesses that conduct transactions with related companies, shareholders, subsidiaries, or…

How Businesses Manage Withholding Tax on Services (WHTS) and Foreign Royalties in Namibia Learn how to manage withholding tax on services (WHTS) and foreign royalties in Namibia, including withholding tax rates, NamRA registration, payment deadlines, double taxation agreements, and tax compliance. Businesses in Namibia that pay management fees, consultancy charges, technical service fees, interest, or…

Standard Operating Procedures for Managing Withholding Tax on Interest (WTI) Payments in Namibia Learn how to manage withholding tax on interest in Namibia with practical SOPs for WTI calculations, NamRA returns, ITAS reporting, payment deadlines, reconciliations, and tax compliance procedures. Withholding Tax on Interest (WTI) is an important part of Namibia’s tax compliance framework. Financial…