Category: Income Tax Act, 1981 (Act No. 24 of 1981) (Administered by NamRA)

Namibia Income Tax Act, 1981: A Guide to Act 24 of 1981 Namibia Income Tax Act 1981 (Act 24 of 1981): Learn about NamRA income tax, taxable income, tax rates, deductions, exemptions, returns and tax legislation amendments. The Namibia Income Tax Act, 1981 (Act No. 24 of 1981), is a central part of Namibia’s tax…

Compliance Procedures for Voluntary Business Tax Deregistration and Liquidation Clearances in Namibia Learn about company deregistration in Namibia, BIPA Form CC6, voluntary winding up, NamRA tax deregistration, tax clearance, liquidation procedures, and business compliance requirements. Voluntary business tax deregistration and liquidation in Namibia require careful coordination between the Business and Intellectual Property Authority (BIPA), the…

Standard Operating Procedures for Lodging Tax Objections and Appeals with NamRA in Namibia Learn how to lodge NamRA tax objections and appeals in Namibia, meet the 90-day objection deadline, submit documents through ITAS, challenge tax assessments, and understand customs appeals and refund procedures. Taxpayers in Namibia who disagree with a tax assessment, penalty, or certain…

How Business Owners Apply for Tax Penalty Waivers and Debt Amnesty Relief in Namibia Learn how to apply for Namibia tax amnesty, NamRA tax penalty waivers, outstanding tax debt relief, ITAS registration, and BIPA annual duty penalty waivers before the applicable deadlines. Business owners in Namibia who have accumulated tax arrears, unpaid annual duties, or…

How Sole Proprietors and Partnerships Submit Individual Income Tax Returns to NamRA in Namibia Learn how sole proprietors and partnerships submit individual income tax returns to NamRA in Namibia, register for applicable taxes, use the ITAS online portal, calculate taxable business income, and meet tax filing deadlines. Sole proprietors and partners operating businesses in Namibia…

How Agricultural and Farming Enterprises Calculate Special Income Tax Deductions in Namibia Learn how to calculate farming income tax in Namibia, claim eligible agricultural deductions, apply capital allowances, and meet NamRA income tax return requirements. Agricultural and farming enterprises in Namibia can reduce their taxable income by claiming eligible operating expenses and specific capital deductions…

How Non-Profit Organisations and Section 21 Companies Apply for Tax-Exempt Status in Namibia Learn how to obtain tax-exempt status in Namibia, including Section 21 company registration, BIPA certificates of incorporation, NamRA welfare organisation applications, NGO registration requirements and ongoing tax compliance. Non-profit organisations in Namibia must distinguish between legal incorporation and tax-exempt status. Registering a…

How Public Benefit Organisations and Charitable Foundations Register for Tax Exemption in Namibia Learn how public benefit organisations and charitable foundations register for tax exemption in Namibia, including Section 21 company registration, NamRA TIN applications, welfare organisation classification, and non-profit compliance requirements. Public benefit organisations, charitable foundations, churches, educational institutions, and other non-profit entities in…

Obtaining a Tax Identification Number (TIN) Certificate from NamRA in Namibia Learn how to obtain a Tax Identification Number (TIN) certificate in Namibia through NamRA. Follow our guide to ITAS online registration, tax registration requirements, required documents, and TIN certificate verification. Obtaining a Tax Identification Number (TIN) certificate from the Namibia Revenue Agency (NamRA) is…

Obtaining a Tax Residency Certificate from NamRA for Cross-Border Operations in Namibia Learn how to obtain a tax residency certificate from NamRA in Namibia, including application forms, requirements, ITAS tax compliance, and double taxation relief for cross-border operations. A Tax Residency Certificate (TRC) is an official document issued by the Namibia Revenue Agency (NamRA) confirming…