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14.3. Calendar of Important Compliance Events

Tax Year

The tax year is the financial year in Namibia.

Tax Return Filing

Taxpayers are required to file tax returns within 7 months after the end of the tax year. The due date of filing the tax return may be extended to 5 months provided no prior year income tax returns are pending.

Tax Payments

Taxpayers are required to make 2 provisional tax payments. The first provisional tax payment is required to be made within 6 months from the commencement of the tax year (minimum 40% of the tax due is payable) and the second provisional tax payment is required to be made on or before the last day of the tax year (minimum 80% of the tax due is payable).

The final / balance tax due is payable along with the tax return.

Availability of E-Filing

A new integrated tax administration system (ITAS) is operational from 17 January 2019, which replaces the previous system Taxlive. The new system allows taxpayers to submit requests and file their returns online 24/7 and can be accessed here.

Taxpayers who register online and submit returns through the ITAS portal are eligible for an incentive program wherein penalties on all tax accounts are waived. The deadline for registering under the incentive program is 31 January 2022.  

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, on 27 May 2022, Namibia extended the aforesaid deadline from 31 January 2022 to two phases of 6 months each. The first phase extends from 1 June 2022 to 30 November 2022 under which 100% of the penalties and 70% of the interest outstanding will be waived. The second phase extends from 1 December 2022 to 31 May 2023 under which 100% of the penalties and 60% of the interest outstanding will be waived. The waiver is subject to fulfillment of the following conditions by the taxpayer:

  • Registration as an electronic filer on the ITAS portal;
  • Submission of outstanding tax returns;
  • Registration on the ITAS portal to avail the incentive program;
  • Payment of outstanding tax amount in full; and
  • Payment of relevant interest amount after outstanding tax amount has been processed by the tax authorities.