Namibia implements measures to mitigate impact of COVID-19 on tax administration

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EY Global

2 Apr 2020 PDF
Subject Tax Alert
Categories Corporate Tax
Jurisdictions Namibia

The Namibian Directorate of Inland Revenue has implemented measures with effect from 30 March 2020 to mitigate the impact of COVID-19 on tax administration during the initial lockdown period which ends on 20 April 2020.

The measures were implemented in response to the State of Emergency declared by the President of Namibia, Dr Hage Geingob. Only essential tax services will continue to be available during the lockdown period. Accordingly, except for Cash Offices at Inland Revenue or unless the taxpayer is specifically invited to visit the office, all offices will be closed for face-to-face interactions during the lockdown period.

The Ministry of Finance also confirmed that although offices are closed to the public that:

  • Tax refund audits and processing of refunds will continue and communication should be digital.
  • Tax registrations will continue but only via the online application forms through the Integrated Tax Administration System (ITAS) portal. Approved certificates should however still be collected in person from the Customer Care Centers.
  • Filings of tax returns and related correspondence should be via the ITAS portal.
  • Tax directives may be requested via e-mail as these offices are not open to receive and process requests from walk-in customers.
  • Tax payments may be made at the Cash Offices that will remain open to accept over-the-counter payments. Taxpayers are however encouraged to make use of electronic fund transfers (EFTs) to minimize face-to-face contact. Account details are as follows:

All taxes other than Value-Added Tax (VAT):

Account Name: Receiver of Revenue

Account Type: Current Account

Branch Code: 980-172

Account No: 165001

Swift code: CBKNNAX

VAT:

Account Name: Ministry of Finance Dedicated VAT Account

Account Type: Current Account

Branch Code: 980-172

Account No: 165060

Swift code: CBKNNAX

  • Good Standing Certificates and Tax Clearance Certificates may be requested on the ITAS portal and via e-mail. Approved certificates should however still be collected in person from the Customer Care Centers.
  • Taxpayers who wish to settle their tax accounts and arrange payment agreements should forward their requests via the ITAS portal and/or e-mail.

Preventative measures, as per the Ministry of Health and Social Services guidelines, should be followed in all instances where taxpayers do go to the offices of Inland Revenue.

Taxpayers are reminded that tax refunds are only paid via EFT to taxpayers’ accounts and that taxpayers should ensure that their bank accounts are correct and updated on the tax system.

The deadline for PAYE (Pay As You Earn) reconciliations for the tax year ending February 2020 that were due on 31 March 2020 is extended to 30 May 2020.

Taxpayers may contact regional managers for any inquiries regarding tax services:

EY implemented remote working from 27 March 2020 and our team will be working from home until 20 April 2020. All employees have access to e-mails and can be reached via Skype or Microsoft teams. We are also reachable on our mobile telephone numbers. The submission of tax returns will continue as normal via the ITAS platform. All other services will likewise continue as normal albeit that face-to-face meetings will not take place.

For additional information with respect to this Alert, please contact the following:

Ernst & Young Namibia, Windhoek
Ernst & Young Namibia, Walvis Bay
Ernst & Young Advisory Services (Pty) Ltd., Africa ITTS Leader, Johannesburg
Ernst & Young LLP (United Kingdom), Pan African Tax Desk, London
Ernst & Young LLP (United States), Pan African Tax Desk, New York