Concise Guide to Tax in Namibia 12th Ed

Part 1 - Income Tax

Overview of Namibian income tax principles

Taxation of individuals

Taxation of companies

Taxable income from trade

Special provisions affecting non-residents

Dividends

Taxation of mining operations including oil and gas extraction

Disposal of assets, mining business and mining rights

Taxation of farming operations

Taxation of insurance business

Miscellaneous

Administration, returns and assessments, payment and recovery of tax, PAYE, objection and appeal, social security

Part 2 - Value-Added Tax

Outline of VAT – Registration

Taxable supplies: Output VAT

Importation of goods and services

Timing and valuation

Exports and zero-rating

Input tax credit and tax invoices

Exempt supplies

The VAT return

Particular organisations, transactions and events

Transitional rules and ticketing

Change in rate

Miscellaneous administrative matters

Supplies and imports subject to 30% tax rate

Part 3 - Other Taxes

Transfer duty on fixed property including mineral rights

Stamp duties