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Penalties and Interest
- Revenue Expenditure and Budget balancing
- Registration
- De-registration
- Taxpayer obligations and rights
- Income Tax tables/Tax rates
- Provisional Tax
- Value Added Tax
- Penalities and Interest
Penalities
- Income Tax(ITX)
10% on amount due for payment/on unpaid tax.
- Provisional Tax(PTX)
| Reasons | Penalties |
| Underestimation | 100 per cent additional tax on tax payable less PTX and ETX PAID |
| Late submission of return | N$100 for each day the return remain outstanding |
| Late payment of tax due | 10% per month or part thereof |
- Employees Tax(ETX)
- Value Added Tax(VAT)
- (VIA)
Interest
20% on amount due for payment/ on unpaid tax