Last Updated on November 27, 2023 by Elidge Staff
Table of Contents
DUE DATES FOR SUBMISSION OF TAX RETURNS
In this post, we will provide you with information that will help you not miss the due dates for submission of tax returns.
Who is eligible to pay 2nd Provisional Tax?
Any individual who earn a salary/Pension plus extra income larger than 5000.
When is the due date?
28th Jan-Dec
Who is eligible to pay WTI, WTS, TOR?
A person who pays interest to a non-resident is required to withhold tax.
When is the due date?
20th Jan-Dec
Who is eligible to pay NRST
NRST is paid on dividends declared by a company to a shareholder who is not a Namibian resident.
When is the due date?
30th Jan-Dec
Who is eligible to pay Income Tax Individual Salaried
Any individual that earns a salary or any pensioner that earns pension income is eligible to pay tax to NAMRA.
When is the DUE DATES FOR SUBMISSION OF TAX RETURNS?
30th Jun
Who is eligible to pay Income Tax Individual Business/Farmer
Any Individual who earns a salary/Pension and also conducts Farming & Business.
When is the due date?
30th Sep
Who is eligible to pay VAT Import & Employee Tax
VAT Import is levied on the importation of goods. Employee Tax is deducted from the salary of an employee in accordance with the tax rates.
When is the due date?
20th Jan-Dec
Who is eligible to pay Value Added Tax (VAT)
VAT is levied at the standard rate of 15% on the supply of most goods and services. It is mandatory for a person who carries on a business with an annual taxable turnover of above N$500,000 to apply for VAT registration.
When is the due date?
25th Jan-Dec
Who is eligible to pay 1st Provisional Tax
Any individual who earn a salary/Pension plus extra income larger than 5000. Any individual who earn a salary but no PAYE is deducted by the employer.
When is the due date?
31st Aug
Who is eligible to pay 2nd Provisional Tax
Any individual who earn a salary/Pension plus extra income larger than 5000. Any individual who earn a salary but no PAYE is deducted by the employer.
When is the due date?
28th Jan-Dec
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If you have more questions, look through our blog for answers!