NamRA writes off N$46.6bn in penalties in one year

Namibia’s tax authority recorded a sharp rise in penalties waived under the government’s tax amnesty programme in 2024/25, with the value of write-offs nearly tripling within a year.

The Namibia Revenue Agency's (NamRA) 2024/25 annual report shows the agency waived N$46.6 billion in penalties and reversed N$2.8 billion in interest during the period under review.

The programme generated N$2.5 billion in actual tax revenue, marking a notable increase compared to the previous financial year.

In 2023/24, NamRA reported N$17.1 billion in penalties waived and N$797 million in interest reversed, with N$2.9 billion collected.

The tax amnesty programme, introduced to encourage taxpayers to settle outstanding obligations, saw 81 796 taxpayers register during the reporting period.

The initiative has been extended to October 2026.

At the same time, NamRA reported improved revenue performance.

The agency collected N$88.5 billion in net revenue by 31 March 2025, exceeding its N$85.3 billion target.

This represents 103% of the annual target and a 15% increase compared to the previous financial year.

The report attributes the higher collections to improved compliance measures, an expanded tax base and strengthened enforcement across domestic taxes as well as customs and excise.

The report also highlights ongoing legal action linked to tax compliance. During the financial year, 28 tax-dispute cases were lodged in the High Court.

Of these, seven were decided in favour of NamRA, two against the agency, and the remainder were still pending or withdrawn.

In addition, several tax tribunal rulings upheld NamRA’s position on compliance with tax legislation.

Massive drug seizures

NamRA also confirmed it confiscated intercepted illicit drugs valued at more than N$26.8 million at the country’s borders during the same period.

The agency said the seizures were made as part of efforts to strengthen border protection through collaboration with other agencies and the use of non-intrusive detection measures.

The report states that traffickers used various concealment tactics to get drugs across the border.

The intercepted substances included cannabis, cocaine, ecstasy, mandrax and methamphetamine.

Cannabis accounted for the largest share of the seizures. NamRA recorded 345.015 kilograms of pure cannabis valued at N$17.25 million, while a further 20.965 kilograms of skunk cannabis worth N$1.04 million were also confiscated.

Another 10.910 kilograms of majat cannabis, valued at N$109 100, was seized.

The agency also reported the interception of 8.830 kilograms of cocaine with an estimated street value of N$4.41 million.

In addition, officials seized 2 476 ecstasy tablets worth N$1.23 million, while 12 630 mandrax tablets and 39 fragments were valued at N$1.51 million.

Methamphetamine weighing 2.635 kilograms, with an estimated value of N$1.31 million, was also confiscated.

NamRA said all drugs seized during the reporting period were handed over to the Namibian police.

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