Last Updated on November 27, 2023 by Elidge Staff
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Public Notice: NamRA Tax Objections and Customs Appeals in Namibia
Empowering Taxpayers and Traders for Fair Dispute Resolution
This blog post delves into the key aspects of the initiative, sheds light on the legal framework surrounding NamRA Tax Objections and Customs Appeals in Namibia, and provides guidance on how taxpayers and traders can submit their objections and appeals effectively. In a public notice issued on the 23rd of October 2023, the Namibia Revenue Agency (NamRA) revealed its new initiative to establish a dedicated Objections and Control Unit. The primary aim of this unit is to resolve NamRA tax objections and customs appeals in Namibia in a manner that upholds fairness and impartiality.
The Role of the NamRA Tax Objections and Control Unit: Ensuring Fair and Impartial Resolutions
The Objections and Control Unit, which operates independently from the assessment teams, began its operations on the 1st of September 2023, with the guidance of a senior manager. With a mission to resolve tax objections and customs appeals in a fair and impartial manner, the unit aims to ensure that the revenue laws administered by NamRA are upheld accurately.
This commitment to fairness is reflected in the unit’s requirement for taxpayers and traders to submit information and documents within a specified timeframe, as well as partake in meetings to support the grounds of objection. After a thorough review of the grounds presented, the unit may disallow or allow the objections or appeals, taking into consideration the relevant legal provisions. Importantly, the unit provides clear reasoning behind their objection decisions, issuing a Notice of Objection Outcome to the taxpayer within 90 days from the date of lodging the objection.
Statutes Governing Dispute Resolution
The legal framework for resolving objections and appeals in Namibia is grounded in the following revenue laws administered by NamRA:
- Value Added Tax (VAT) Act 2000 (Act No. 10 of 2000)
- Income Tax Act 1981 (Act No. 24 of 1981)
- Export Levy Act 2016 (Act No. 2 of 2016)
- Customs and Excise Act 1998 (Act No. 20 of 1998)
Income Tax Act and Value Added Tax Act
If a taxpayer disagrees with a tax assessment or decision, they have a 90-day window from the assessment date to file a written objection, explicitly stating the grounds for their objection. The NamRA Tax Objections and Control Unit meticulously reviews these objections before accepting, partially accepting, or rejecting them. In case of rejection, the taxpayer retains the right to appeal to the Tax Tribunal within 60 days, ensuring due process and fair consideration.
Export Levy Act and Customs and Excise Act
Exporters dissatisfied with customs assessments or export levy calculations have a 90-day period to raise objections. The Commissioner holds the authority to reduce, change, or reject the assessment based on the merits of the objection. Should no NamRA tax objections be raised or the objections be rejected, the assessment becomes finalized. However, the aggrieved party still maintains the right to appeal to the Minister of Finance and Public Enterprises within three months. This appeal can address various aspects, including the value, origin, date of purchase, quantity, description, or characteristics of the goods in question.
Submitting Objections and Customs Appeals in Namibia: A Streamlined Digital Process
To ensure a seamless and efficient process, NamRA encourages taxpayers and traders to submit their objections and appeals electronically via the ITAS portal. By utilizing this online platform, individuals can navigate through the submission process with ease and convenience. When lodging NamRA tax objections or customs appeals in Namibia, it is imperative to clearly state the grounds for the objection and cite the relevant legal provisions. Such attention to detail ensures that objections and appeals are well-reasoned, contributing to a more effective resolution process.
Seeking Assistance: NamRA’s Commitment to Stakeholder Engagement
Resolving NamRA tax objections and customs appeals in Namibia requires open lines of communication. NamRA fully recognizes the importance of stakeholder engagement and encourages individuals to seek assistance or clarification whenever needed. For any inquiries or clarifications, please feel free to contact the Objections and Control Unit via objectionscontrol@namra.org.na. By actively participating and sharing feedback, taxpayers and traders play a significant role in shaping a tax system that benefits everyone.
A Fair and Inclusive Dispute Resolution Process
NamRA is driven by its commitment to transparency, fairness, and accessibility. The establishment of the Objections and Control Unit is a crucial step towards ensuring a dispute resolution process that treats all parties equally. By providing clear guidelines and offering the necessary support, NamRA empowers taxpayers and traders to address their objections and appeals with confidence within the prescribed timeframe. This commitment to fairness and transparency ultimately contributes to the development of a tax system that benefits everyone involved.
Thank you for your ongoing cooperation and commitment to a fair and just tax environment. NamRA eagerly looks forward to serving you with dedication and passion for years to come.
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