The Namibia Revenue Agency (NamRA) has noticed that several businesses continuously submit zero-tax returns, essentially indicating that no profits were recorded for the relevant tax years.
The following amendments to the income tax and VAT Act were published in December 2022. Act No. 13 of 2022, which amends the Income Tax Act, Act 24 of 1981.Act No. 14 of 2022, which amends the Value-Added Tax Act, Act 10 of 2000.Act No. 10 of 2022, which amends the Stamp Duties Act, Act 15 of 1993.
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