Related documents
- Is commenced by Namibia Revenue Agency Act, 2017: Commencement
Namibia Revenue Agency Act, 2017
Act 12 of 2017
- Published in Government Gazette 6486 on 12 December 2017
- Assented to on 21 November 2017
- Commenced on 6 April 2021 by Namibia Revenue Agency Act, 2017: Commencement
- [This is the version of this document from 12 December 2017 and includes any amendments published up to 11 October 2024.]
Part 1 – INTRODUCTORY PROVISIONS
1. Definitions
In this Act, unless the context indicates otherwise -“Board” means the Board of the Namibia Revenue Agency established by section 4;“chairperson” means the chairperson of the Board;“Commissioner” means the Commissioner appointed in terms of section 18;“member” means a member of the Board;“Minister” means the Minister responsible for finance;“Ministry” means the Ministry administering State finance;“revenue” means the revenue of the State -(a)received or accrued by way of any tax, fee, levy, duty, rate, charge, penalty or fine; or(b)imposed and collected under the laws set out in the Schedule;“revenue law” means any law set out in the Schedule in terms of which revenue is collected;“Revenue Agency” means the Namibia Revenue Agency established by section 2;“State Revenue Fund” means the State Revenue Fund referred to inArticle 125(1) of the Namibian Constitution; and“tax” means any duty, fee, levy or other charge leviable under any revenue law.Part 2 – NAMIBIA REVENUE AGENCY
2. Establishment of Revenue Agency
3. Powers and functions of Revenue Agency
The powers and functions of the Revenue Agency are -Part 3 – BOARD OF REVENUE AGENCY
4. Establishment of Board
There is established a board to be known as the Board of Namibia Revenue Agency -5. Powers and functions of Board
6. Board not to make assessment and determination of tax
The Board may not -7. Fiduciary duties of Board
8. Constitution of Board
9. Governance and performance agreements
The Minister, within 30 days of the Board being constituted, must enter into a written performance agreement with members.10. Term of office of member
11. Disqualifications for appointment as member
A person does not qualify for appointment as a member of the Board, if the person -12. Vacation of office by member
13. Filling of vacancies on Board
Where a vacancy on the Board occurs, the Minister must in accordance with section 8 appoint another person as member for the remainder of the term of office of the member who vacates office.14. Disclosure of interest
15. Meetings and decisions of Board
16. Committees of Board
17. Allowances of members of Board and committees
A member of the Board or committee who is not in the full-time employment of the State is paid, out of the funds of the Revenue Agency, such allowances approved by the Minister.Part 4 – ADMINISTRATION OF REVENUE AGENCY
18. Appointment of Commissioner of Revenue Agency
19. Disqualification from appointment as Commissioner
A person does not qualify for appointment or to continue to hold office as Commissioner, if the person -20. Functions of Commissioner
The functions of the Commissioner are -21. Appointment of staff members of Revenue Agency
To efficiently and effectively achieve the objects of the Revenue Agency, the Commissioner may appoint the staff members -22. Performance agreements of management and staff of Revenue Agency
23. Termination of appointment of Commissioner
24. Remuneration of management and other staff of Revenue Agency
The Board, with the concurrence of the Minister, must determine the conditions of service, remuneration and other benefits of the staff of the Revenue Agency, except for the Commissioner.25. Acting Commissioner
26. Reference to Commissioner of Customs and Excise or Commissioner of Inland Revenue
A reference in any law or legal document to the Commissioner of Customs and Excise or the Commissioner of Inland Revenue is, from the commencement of this Act, construed as a reference to the Commissioner.27. Declaration of assets and interests by staff of Revenue Agency
Part 6 – FINANCIAL PROVISIONS
[There is no “PART 5”. The parts are misnumbered from this point onwards.]28. Funds of Revenue Agency
The funds of the Revenue Agency consist of -29. Financial year and budget
30. Accounts and audits
31. Annual report
32. Payment into State Account
All revenue collected by the Revenue Agency must, as soon as possible, be paid into the State Account in accordance with the instructions issued under section 24(1)(c) of the State Finance Act, 1991 (Act No. 31 of 1991).33. Exemption from payment of income tax
The Revenue Agency may not pay tax, duty or levy imposed under any law on the income of the Revenue Agency.34. Winding up of Revenue Agency
The Revenue Agency may not be wound up or liquidated except by or under the authority of an Act of Parliament.Part 7 – GENERAL PROVISIONS
35. Confidentiality
36. Limitation of liabilities
The Minister, a member of the Board, the Commissioner, a staff member of, or any other person employed by, the Revenue Agency is not personally liable for any loss or damages caused as a result of any act or omission committed in good faith, unless the loss or damages was caused due to the gross negligent or unlawful conduct of the Minister, member, Commissioner, staff member or person.[The verb “was” should be “were”: “loss or damages were…”.]37. Regulations
The Minister may make regulations, not inconsistent with the powers of the Minister under this Act, relating to -38. Tax laws administered by Revenue Agency
39. Savings and transitional provisions
40. Short title and commencement
This Act is called the Namibia Revenue Agency Act, 2017 and commences on a date determined by the Minister by notice in the Gazette.History of this document
06 April 2021
Commenced by
Namibia Revenue Agency Act, 2017: Commencement
12 December 2017 this version
21 November 2017
Assented to
Cited documents 8
Act 8
1. | Income Tax Act, 1981 | 244 citations |
2. | Public Accountants’ and Auditors’ Act, 1951 | 200 citations |
3. | State Finance Act, 1991 | 153 citations |
4. | Customs and Excise Act, 1998 | 144 citations |
5. | Stamp Duties Act, 1993 | 59 citations |
6. | Value-Added Tax Act, 2000 | 56 citations |
7. | Transfer Duty Act, 1993 | 40 citations |
8. | Export Levy Act, 2016 | 7 citations |
Documents citing this one 11
Judgment 5
Act 3
1. | Financial Intelligence Act, 2012 | 62 citations |
2. | Value-Added Tax Act, 2000 | 56 citations |
3. | Civil Aviation Act, 2016 | 34 citations |
Gazette 3
1. | Namibia Government Gazette dated 2017-12-12 number 6486 | |
2. | Namibia Government Gazette dated 2018-11-08 number 6763 | |
3. | Namibia Government Gazette dated 2021-04-01 number 7496 |