Where Do NamRA Payment Reference Numbers Come From?

Understanding the Numbers Behind Your Tax Payments

If you've ever made a payment to the Namibia Revenue Agency (NamRA), you've probably encountered a long reference number that looks something like this:

1021234567814202507

For many taxpayers, payroll administrators, accountants and business owners, this number is simply copied into online banking and forgotten.

However, the reference number is far from random.

Each section has a specific meaning and tells NamRA exactly:

• who the payment should be allocated to (taxpayer),

• what type of tax is being paid,

• which NamRA office the taxpayer is registered at, and

• what tax period the payment relates to.

  
  

Although this payment reference structure has been in use for several years, and commercial banks have validation controls in place to help prevent incorrect references from being submitted, understanding how the reference is constructed can help taxpayers identify errors before a payment is made.

At CRVW, we regularly assist clients with payroll and tax compliance matters, and we often find that taxpayers are surprised to learn that the payment reference itself contains useful information.

Let's break it down.

The Structure of a NamRA Payment Reference

A standard NamRA tax payment reference consists of five parts:

Characters	Meaning
1	Payment Method
02	Registration Office
12345678	Taxpayer Identification Number (TIN)
14	Tax Type
202608	Tax Period

Combined, they become:

1 02 12345678 14 202608

Resulting in:

1021234567814202608

This format is reflected in NamRA's payment reference structure and banking validation requirements.

Part 1: Payment Method

The first digit will always be:

1

This represents the payment method and forms part of every NamRA payment reference currently used through the banking system.

You can think of this as the standard opening digit that tells the system the payment follows the NamRA tax payment reference format.

Part 2: Registration Office Code

The next two digits identify the NamRA office where the taxpayer is registered.

Office	Code
Head Office	00
Large Taxpayers Office	01
Windhoek Regional Office	02
Oshakati Regional Office	03
Walvis Bay Regional Office	04
Otjiwarongo Regional Office	05
Keetmanshoop Regional Office	06
Rundu Regional Office	07
Katima Mulilo Regional Office	08

One of the easiest ways to understand this concept is to compare it to telephone area codes.

Most Namibians immediately recognize:

• Windhoek = 061

• Keetmanshoop = 063

• Swakopmund = 064

  
  

Just as a telephone code identifies the area a call is associated with, the NamRA office code identifies the regional office where the taxpayer is registered.

For example:

• 02 tells us the taxpayer is registered at the Windhoek Regional Office.

• 06 tells us the taxpayer is registered at the Keetmanshoop Regional Office.

  
  

Part 3: Taxpayer Identification Number (TIN)

The next eight digits are the taxpayer's TIN.

Example:

12345678

This is the unique taxpayer number assigned during registration with NamRA and forms the central part of the payment reference. Because every taxpayer has a unique TIN, this portion helps ensure that payments are allocated to the correct taxpayer account.

If the TIN is incorrect, the payment may not be matched to the intended taxpayer account.

Part 4: Tax Type

The next two digits identify the type of tax being paid.

Some common examples include:

Tax Type	Code
Income Tax	11
Employee Tax (PAYE)	14
Value Added Tax (VAT)	15
Import VAT	16
Withholding Tax on Interest	17
Withholding Tax on Services	18
Transfer Duty	51

For payroll professionals, the most common code is: 14 = Employee Tax (PAYE)

For VAT-registered businesses: 15 = Value Added Tax (VAT)

For VAT on imported goods: 16 = Import VAT

Part 5: Tax Period

The final six digits indicate the period to which the payment relates.

For PAYE, VAT and most recurring taxes, the format is:

YYYYMM

For example:

Period	Value
January 2025	202501
February 2026	202602
August 2026	202608
December 2027	202712

NamRA's payment guidance specifies that most tax periods are recorded using the year and month format (CCYYMM).

Real-Life PAYE Example

Let's assume:

• Registered at Windhoek Regional Office

• TIN: 12345678

• Tax Type: PAYE

• Payroll Month: August 2026

The payment reference would be:

Component	Value
Payment Method	1
Office	02
TIN	12345678
PAYE	14
August 2026	202608

Reference:

1021234567814202608

A payment submitted with this reference tells the system:

"This is a PAYE payment for taxpayer 12345678, registered at Windhoek Regional Office, relating to August 2026."

Why Understanding the Reference Matters

Even though most banking platforms include validation rules, taxpayers should still understand how the reference is constructed.

Knowing how the number is built can help identify (and avoid) mistakes such as:

• Using the wrong TIN

• Selecting the incorrect tax type

• Using the wrong tax period

• Using an incorrect registration office code

Small errors can result in payments being allocated incorrectly, remaining unallocated, or requiring manual intervention before they can be applied to the correct tax account.

Understanding the reference structure allows taxpayers, accountants and payroll administrators to perform a quick reasonableness check before making payment.

Making a Payment to NamRA

Once the correct payment reference has been generated, payments can be made using NamRA's banking details below:

Beneficiary Name: Inland Revenue

Bank: Bank of Namibia

Branch Code: 980172

Main Revenue Account

Account Number: 165001

Generally used for PAYE (Employee Tax) and most other tax payments.

VAT/VIA Account

Account Number: 165060

Used for Value Added Tax (VAT) and VAT Import Account (VIA) payments.

Before making payment, taxpayers should ensure that:

• The correct NamRA account has been selected;

• The payment reference has been entered accurately;

• The tax type and tax period correspond to the intended payment.

Using the correct account and payment reference helps NamRA allocate payments accurately and reduces the likelihood of payments remaining unallocated or requiring manual follow-up.

Disclaimer: This article is intended as a practical guide to understanding NamRA payment references. Taxpayers should always verify their registration details and payment requirements through NamRA's ITAS system or directly with NamRA where uncertainty exists.