MODIFIED ELECTRONIC FILING TAX RELIEF PROGRAMME:
Announced by die Namibia Revenue Agency (NamRA) on 27 May 2022 is a modified extension of the Tax Relief Programme that ended 31 January 2022 and commenced on 1 June 2022 for all taxpayers registered on the Integrated Tax Administration System (ITAS).
The programme will provide relief for all taxpayers who has outstanding debt. The requirements are:
- Taxpayer must be registered on ITAS
- All outstanding tax returns must be submitted
- All capital tax debt must be settled (capital meaning the original tax debt without penalties and interest)
If the requirements are met, the following are the possible outcomes:
LIFTING THE MORATORIUM ON THE PAYMENT OF TAX REFUNDS – PROVISIONAL TAXPAYERS
On 1 July 2022 the Namibia Revenue Agency (NamRA) announced the lifting of the Moratorium instated on 24 March 2022 on all provisional taxpayers. This was due to the detection of fraudulent activities regarding the payment of refunds.
By halting the refund claims to provisional taxpayers, NamRA was able to identify the group in which the activities took place, i.e. target group. The target group are natural persons that are registered for provisional tax, being a person deriving any amount as income that does not constitute remuneration.
The moratorium therefor was lifted for all provisional taxpayers not included in the target group.
Please see the media release for more information.