Value-Added Tax Act, 2000
Act 10 of 2000
- Published in Government Gazette 2337 on 26 May 2000
- Assented to on 10 May 2000
- Commenced on 27 November 2000 by Commencement of Value-Added Tax Act, 2000
- [This is the version of this document from 15 March 2023 and includes any amendments published up to 13 March 2024.]
- [Amended by Value-Added Tax Amendment Act, 2000 (Act 34 of 2000) on 27 November 2000]
- [Amended by Value-Added Tax Amendment Act, 2002 (Act 6 of 2002) on 1 November 2002]
- [Amended by Value-Added Tax Amendment Act, 2004 (Act 12 of 2004) on 1 October 2004]
- [Amended by Value-Added Tax Amendment Act, 2007 (Act 2 of 2007) on 1 August 2007]
- [Amended by Value-Added Tax Amendment Act, 2008 (Act 4 of 2008) on 1 August 2008]
- [Amended by Value-Added Tax Amendment Act, 2010 (Act 4 of 2010) on 1 May 2010]
- [Amended by Value-Added Tax Amendment Act, 2011 (Act 11 of 2011) on 1 January 2012]
- [Amended by Value-Added Tax Amendment Act, 2015 (Act 12 of 2015) on 1 January 2016]
- [Amended by Value-Added Tax Amendment Act, 2022 (Act 14 of 2022) on 1 January 2023]
- [Amended by Abolition of Payment by Cheque Act, 2022 (Act 16 of 2022) on 15 March 2023]
Part I – INTRODUCTORY PROVISIONS
1. Definitions
In this Act, unless the context otherwise indicates-“appealable decision” means-2. Open market value
3. Supply
4. Taxable activity
5. Act to bind State
This Act shall bind the State.Part II – IMPOSITION OF VALUE-ADDED TAX
6. Imposition of value-added tax
Part III – PROVISIONS RELATING TO SUPPLIES
7. Time of supply
8. Value of supply
9. Zero rating
10. Exempt supply
Part IV – PROVISIONS RELATING TO IMPORTS
11. Time of import
12. Value of import
13. Exempt import
An import of goods or services shall be an exempt import if -14. Import declaration and payment of tax
Part V – REGISTRATION
15. Registration
16. Application for registration
17. Cancellation of registration
Part VI – CALCULATION OF TAX PAYABLE
18. Calculation of tax payable by registered person for a tax period
19. Rules relating to input tax
20. Post-sale adjustments
21. Tax invoices
22. Tax credit notes and tax debit notes
Part VII – TAX PERIOD, RETURNS AND ASSESSMENTS
23. Tax period
24. Returns
25. Assessments
26. General provisions relating to assessments
Part VIII – OBJECTIONS AND APPEALS
27. Objections
28. Appeals
29. Burden of proof
The burden of proof that an assessment is excessive or that a decision of the Commissioner is wrong shall be on the person objecting to the assessment or decision.Part IX – COLLECTION AND RECOVERY
30. Due date for payment of tax
31. Tax as a debt due to the State
32. Security
33. Preferential claim to assets
From the date on which tax becomes due and payable under this Act, the Commissioner shall have a preferential claim as provided under the Insolvency Act, 1936 (Act No. 24 of 1936), upon the assets of the person liable to pay the tax, until the tax is paid.34. Seizure of goods
35. Recovery of tax from recipient of supply
36. Recovery of tax from third parties
37. Duties of receivers
37A. Liability of shareholders for tax debts
Part X – REFUND OF TAX AND TAX RELIEF
38. Refund of tax
39. Interest on delayed refunds
40. Tax relief allowable to certain diplomats, diplomatic and consular missions and public international organisations, and in respect of certain technical assistance agreements
Part XI – REPRESENTATIVES
41. Persons acting in a representative capacity
42. Power to appoint agent
The Commissioner may, if he or she considers it necessary, declare any person to be an agent of a registered person, and the person so declared an agent shall for the purposes of section 41 be deemed to be a representative of the registered person concerned.Part XII – SPECIAL MATTERS
43. Branches and divisions
For the purposes of this Act, where a registered person conducts -44. Bodies of persons (other than incorporated companies)
45. Death or insolvency of, or property mortgaged by, registered person
46. Trustee
Any person who is a trustee in more than one capacity shall for the purposes of this Act be deemed to be a separate person in relation to each of those capacities.46A. Agents and auctioneers
Part XIII – RECORDS AND INVESTIGATION POWERS
47. Interpretation
In this Part -“computer” means a computer as defined in section 1 of the Computer Evidence Act, 1985 (Act No. 32 of 1985);“computer print-out” means a computer print-out as defined in section 1 of the Computer Evidence Act, 1985;“computer-stored information” includes any computer print-out;“records” means -(a)any records required to be maintained in terms of paragraphs (a), (b), (c) and (d) of section 48(1); or(b)any accounting records required to be maintained in terms of section 48(2), irrespective of whether such records are maintained in or outside Namibia; or[paragraph (b) amended by Act 34 of 2000; not all of the changes are indicated by amendment markings](c)any accounts, books, computer-stored information, or any other documents or things relating to tax paid or payable under this Act;“things” includes any corporeal or incorporeal thing and any document relating thereto;“vehicle” includes any aircraft, ship or other vessel.48. Record-keeping
49. Access to records and computers
50. Notice to obtain information or evidence
51. Records not in English language
Where any records referred to in section 49 or section 50 are not in the English language, the Commissioner may by notice in writing require the person keeping such records, or causing such records to be kept, to provide at that person’s expense a translation thereof into the English language by a translator approved by the Commissioner for that purpose.Part XIV – VAT REGISTRATION NUMBER
52. VAT registration number
The Commissioner may in writing require any person to include the VAT registration number issued by the Commissioner to that person in any return, notice or other document determined or used for the purposes of this Act.Part XV – INTEREST, OFFENCES AND PENALTIES
53. Interest
54. Offences relating to registration and tax period
Any person who fails -55. Offences relating to tax invoices, tax credit notes, tax debit notes and exemption certificates
56. Failure to furnish returns, import declarations or other documents
57. Failure to comply with recovery provisions
58. Failure to maintain proper records
Any person who fails to maintain proper records (including accounting records) in accordance with the requirements of this Act shall be guilty of an offence and liable on conviction -59. Failure to comply with demand or provide reasonable assistance
Any person who -60. Failure to comply with a section 50 notice
Any person who fails to comply with a notice issued under section 50 shall be guilty of an offence and liable on conviction to a fine not exceeding N$4 000 or to imprisonment for a period not exceeding one year or to both such fine and such imprisonment.61. Improper use of VAT registration number and VAT import accounts
62. False or misleading statements
63. Obstructing taxation officers
Any person who hinders or obstructs any taxation officer in the performance of his or her duties under this Act shall be guilty of an offence and liable on conviction to a fine not exceeding N$8 000 or to imprisonment for a period not exceeding two years or to both such fine and such imprisonment.64. Offences by taxation officers
Any taxation officer engaged in carrying out the provisions of this Act who -65. Offences by companies
Where an offence under the preceding sections of this Part (except sections 53 and 64) has been committed by a company, every person who at the time of the commission of the offence -66. Penalty for failure to register
Any person who fails to apply for registration as required by section 15(6) shall, subject to section 71(3), be liable for the payment of a penalty equal to double the amount of output tax payable from the time such person becomes liable to be registered until such person files an application for registration with the Commissioner.67. Penalty for failure to furnish returns or import declarations
Any person who fails to furnish any return or import declaration within the period required by this Act shall be liable for the payment of a penalty of N$100 for each day during which the return or import declaration remains outstanding.[section 67 substituted by Act 34 of 2000]68. Penalty for failure to pay tax when due
69. Penalty in relation to records
Any person who fails to maintain proper records (including accounting records) in respect of any tax period in accordance with the requirements of this Act shall, subject to section 71(3), be liable for the payment of a penalty of N$3 000 for each day during which the failure continues.70. Penalty for making false or misleading statements
71. Recovery of penalties
Part XVI – ADMINISTRATION
72. Administration of Act
The Commissioner shall be responsible for carrying out the provisions of this Act.73. Exercise of powers and performance of duties
74. Secrecy
Part XVII – FORMS AND NOTICES
75. Forms and notices, and authentication of documents
76. Service of notices and other documents
Unless otherwise provided in this Act, any notice or other document required or authorised by or under this Act to be served -Part XVIII – GENERAL PROVISIONS
77. Tax-inclusive pricing
78. Variation of consideration on a change in rate of tax
79. Application of increased or reduced tax rate
80. Schemes for obtaining tax benefits
81. Currency conversion
82. International tax agreements
83. Arrangements to overcome difficulties or anomalies
If in an case the Commissioner is satisfied that in consequence of the manner in which any registered person or any person other than a registered person conducts his or her business, trade or occupation, difficulties or anomalies have arisen or may arise in regard to the application of any of the provisions of this Act, the Commissioner and such registered or other person may agree as to the manner in which those provisions shall be applied in the case of such registered or other person, and they may in such agreement make such arrangements as to the application of those provisions as appear to overcome such difficulties or anomalies: Provided that such agreement shall not have the effect of substantially reducing or increasing the ultimate liability of such registered or other person for tax levied under this Act.[section 83 substituted by Act 34 of 2000]84. Regulations
84A. Rules for electronic communication
85. Variation in rate of tax and amendment of penalties
86. Repeal of laws, and interpretation
87. Transitional arrangements
88. Short title and commencement
History of this document
15 March 2023 this version
Amended by
Abolition of Payment by Cheque Act, 2022
01 January 2023
01 January 2016
01 January 2012
Amended by
Value-Added Tax Amendment Act, 2011
01 May 2010
Amended by
Value-Added Tax Amendment Act, 2010
01 August 2008
Amended by
Value-Added Tax Amendment Act, 2008
01 August 2007
Amended by
Value-Added Tax Amendment Act, 2007
01 October 2004
Amended by
Value-Added Tax Amendment Act, 2004
01 November 2002
Amended by
Value-Added Tax Amendment Act, 2002
27 November 2000
Amended by
Value-Added Tax Amendment Act, 2000
Commenced by
Commencement of Value-Added Tax Act, 2000
26 May 2000
10 May 2000
Assented to
Cited documents 31
Legislation 31
- Agronomic Industry Act, 1992
- Allied Health Professions Act, 2004
- Bank of Namibia Act, 1997
- Banking Institutions Act, 1998
- Building Societies Act, 1986
- Carriage by Air Act, 1946
- Casinos and Gambling Houses Act, 1994
- Close Corporations Act, 1988
- Computer Evidence Act, 1985
- Credit Agreements Act, 1980
- Criminal Procedure Act, 1977
- Customs and Excise Act, 1998
- Diplomatic Privileges Act, 1951
- Export Processing Zones Act, 1995
- Immigration Control Act, 1993
- Income Tax Act, 1981
- Insolvency Act, 1936
- Local Authorities Act, 1992
- Long-term Insurance Act, 1998
- Magistrates' Courts Act, 1944
- Medical and Dental Act, 2004
- Namibia Revenue Agency Act, 2017
- National Welfare Act, 1965
- Posts and Telecommunications Act, 1992
- Posts and Telecommunications Companies Establishment Act, 1992
- Regional Councils Act, 1992
- Short-term Insurance Act, 1998
- State Finance Act, 1991
- Stock Exchanges Control Act, 1985
- Territorial Sea and Exclusive Economic Zone of Namibia Act, 1990
- Unit Trusts Control Act, 1981
Documents citing this one 51
Gazette 28
- Namibia Government Gazette dated 2000-05-26 number 2337
- Namibia Government Gazette dated 2000-09-01 number 2402
- Namibia Government Gazette dated 2000-11-27 number 2442
- Namibia Government Gazette dated 2000-12-29 number 2465
- Namibia Government Gazette dated 2002-04-02 number 2717
- Namibia Government Gazette dated 2002-09-27 number 2818
- Namibia Government Gazette dated 2002-10-01 number 2823
- Namibia Government Gazette dated 2004-07-14 number 3235
- Namibia Government Gazette dated 2004-09-22 number 3282
- Namibia Government Gazette dated 2005-08-15 number 3482
- Namibia Government Gazette dated 2005-10-15 number 3517
- Namibia Government Gazette dated 2005-12-09 number 3551
- Namibia Government Gazette dated 2007-07-09 number 3874
- Namibia Government Gazette dated 2008-07-15 number 4084
- Namibia Government Gazette dated 2010-02-26 number 4430
- Namibia Government Gazette dated 2010-04-30 number 4474
- Namibia Government Gazette dated 2011-12-30 number 4860
- Namibia Government Gazette dated 2015-12-29 number 5911
- Namibia Government Gazette dated 2017-10-10 number 6438
- Namibia Government Gazette dated 2017-12-12 number 6486
- Namibia Government Gazette dated 2017-12-15 number 6490
- Namibia Government Gazette dated 2018-11-14 number 6765
- Namibia Government Gazette dated 2020-09-30 number 7348
- Namibia Government Gazette dated 2021-12-31 number 7716
- Namibia Government Gazette dated 2022-07-01 number 7843
- Namibia Government Gazette dated 2022-12-19 number 7983
- Namibia Government Gazette dated 2022-12-29 number 7993
- Namibia Government Gazette dated 2022-12-30 number 7995
Judgment 19
- Acting Deputy Sheriff for Walvis Bay v Fund constituted from the sale of the MT “Emre-T” (AC 29 of 2018) [2020] NAHCMD 544 (27 November 2020)
- Adcock v Mbambo and Others (87 of 2010) [2012] NAHC 276 (24 October 2012)
- Commissioner of Inland Revenue v Namsov Fishing Enterprises (Pty) Ltd (SA 18 of 2007) [2008] NASC 6 (25 June 2008)
- Kambazembi Guest Farm CC t/a Waterberg Wilderness v Minister of Lands and Resettlement and Others (5) (74 of 2016) [2018] NASC 399 (27 July 2018)
- Moolman and Another v Jeandre Development CC (SA 50 of 2013) [2015] NASC 32 (3 December 2015)
- Prosecutor-General v Alexes Paulo and Another (SA 21/2021) [2023] NASC 13 (3 May 2023)
- S v Lameck and Others (1) (CC 11 of 2010) [2013] NAHCMD 36 (11 February 2013)
- S v Lameck and Others (3) (15 of 2015) [2017] NASC 20 (19 June 2017)
- S v Mukena and Others (CC 14 of 2018) [2019] NAHCMD 177 (24 May 2019)
- S v Nuuyoma and Others (4) [2020] NAHCMD 277 (30 June 2020)
- S v Viktor (19 of 2012) [2012] NAHC 243 (21 September 2012)
- Socotra Island Investments (Pty) Ltd v Commissioner of Inland Revenue (HC-MD-CIV-ACT-DEL- 1448 of 2020) [2022] NAHCMD 416 (16 August 2022)
- Stuttafords Stores Namibia (Pty) Ltd v Commissioner of Inland Revenue and Others (1798 of 2017) [2018] NAHCMD 203 (4 July 2018)
- Stuttafords v Commissioner of Inland Revenue [2020] NAHCMD 397 (14 September 2020)
- Supra Sales (Pty) Ltd v Commissioner of Inland Revenue (HC-MD-CIV-ACT-OTH-2021/01888) [2023] NAHCMD 590 (8 September 2023)
- Trethewey and Another v Government of Republic of Namibia (SA 13 of 2006) [2016] NASC 28 (29 November 2016)
- Van Wyk v Nandago (HC-MD-CIV-ACT-OTH- 4153 of 2020) [2021] NAHCMD 171 (19 April 2021)
- Zannier Hotels Namibia (Pty) Ltd t/a Sonop Lodge v Day Dreamers Investments CC and Others (HC-MD-CIV-ACT-CON-2023/02159) [2023] NAHCMD 552 (7 September 2023)
- Zhong Mei Engineering Group (Pty) Ltd and Others v Namibia Revenue Agency and Others (HC-MD-CIV-MOT-REV-2023/00325) [2023] NAHCMD 513 (18 August 2023)