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14.6. Appeal Procedures

The taxpayer, if not satisfied by the assessment, may file an appeal to a Special Court of Appeals i.e. The Tax Tribunal. The appeal is required to be filed within 30 days after the date of the notice of assessment. The taxpayer may further appeal against the decision of the Special Court of Appeals to the Supreme Court of Namibia within 21 days from the date of issue of the decision of Special Court of Appeals.