Site Map
- Home
- State Accounts
- Administration
- IT Division
- Internal Audit
- Revenue Management
- Inland Revenue
- Legislation
- Provisional Tax
- Value Added Tax
- Income Tax tables and rates
- Taxpayer obligations and rights
- VAT Information
- Tax Payer Information
- Penalties and Interest
- Forms
- Revenue expenditure and budget balancing
- Centralization of Objections To Tax Assessments
- Registration
- De-Registration
- Contacts
- Customs and Excise
- Tax Arrear Recovery Incentive Programme
- Inland Revenue
- Gallery
- EPAS
- Contact US
- Public Private Partnerships
- Procurement Policy Unit
- Tender Awards
- Feedback
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