Individuals:

Individuals earning taxable income in excess of N$ 50,000 per annum or conducting any business, Close Corporations, Companies and certain Trusts must register for Income Tax, online on ITAS. Individuals must submit proof of identity with the registration, whereas other entities must attach proof of registration and nominate a natural person as public officer for the entity.

Inland Revenue rarely confirms registration as taxpayer to individuals, and usually the taxpayer needs to ensure that registration has in fact taken place and obtain the “Certificate of Registration as taxpayer”. This registration certificate can be obtained within seven working days after date of application. If the taxpayer cannot provide a copy of this Certificate to his employer, the employer is obliged to deduct PAYE at the maximum marginal rate from any earnings he pays to the taxpayer.

Corporate Entities:

The current corporate tax rate is 32% of all taxable income, for non-mining companies. For corporate entities, Inland Revenue usually provides a Tax registration certificate within seven working days after the application date. The Value-Added Tax registration can only commence once the Income Tax number is known.

Provisional Tax

Corporate entities are automatically registered as provisional taxpayers at the time of registration for Income Tax. Any natural person earning any amount from sources other than income subject to PAYE must also register for filing provisional tax returns.

There is no particular form to complete and a simple notification in the form of a letter, accompanied by a certified copy of your ID or passport, addressed to Inland Revenue suffices. Non-notification may result in penalties being levied by the authorities.