NamRA seeks N$676 million from Enercon liquidation

The Namibia Revenue Agency (NamRA) is seeking to recover N$676 million in unpaid taxes from the liquidators of fuel-supply company Enercon Namibia, according to a list of claims submitted at the company’s first meeting of creditors.

The meeting was held on 21 November 2025 before the Master of the High Court.

The tax claim represents a significant increase from the amount Enercon owed NamRA in June 2023, when the company was facing a tax bill of more than N$500 million, according to a demand letter seen by Namibian Sun.

The newspaper first reported on the tax dispute a year ago, with NamRA officials at the time confirming that the agency was pursuing Enercon over possible tax evasion.

Documents seen by Namibian Sun show that, as of June 2023, Enercon owed N$431 million in tax, penalties and interest, in addition to N$106 million in value-added tax.

The total has since risen to N$676 million, which NamRA is now seeking to recover through the liquidators.

NamRA commissioner Sam Shivute declined to comment on the tax status of an individual or entity, saying such matters could not be disclosed unless they were before a court.

Asked about the latest claim on Tuesday, NamRA’s communications executive Yarukeekuro Ndorokaze said the agency was bound by taxpayer confidentiality provisions contained in the tax laws it administers.

“We are therefore unable to confirm or comment on any aspect of the matter you have raised. We can confirm that taxes owed by any taxpayer are collected as per the provisions of the tax laws,” Ndorokaze said.

“NamRA remains committed to administering Namibia’s tax laws fairly and impartially. All allegations of tax non-compliance are treated seriously and addressed through the appropriate legal and administrative processes.”

Revelations about Enercon’s tax bill to NamRa comes a week after defence contractor August 26 Holdings revealed that it had lodged a N$12.3 million claim against Enercon’s liquidators for money advanced to support fuel supplies during former president Hage Geingob’s state funeral.

August 26 acting CEO David Brown said the company had lodged its claim but had not received any further payments.

“All claims are with the liquidators, including ours. We await the outcome eagerly. To date, we have not received any additional payments,” Brown told Namibian Sun last week.

Geingob died on 4 February 2024, after which the Namibia Defence Force was tasked with managing extensive logistics for his state funeral.

The arrangements included escorts to Casa Rosalia residential estate, Parliament Gardens, Independence Stadium and Heroes’ Acre, as well as a ceremonial procession through Windhoek.

August 26 previously confirmed that it had facilitated payments to fuel suppliers after Enercon struggled to meet its obligations to the defence ministry. Debts owed to August 26 emanate from this agreement.

Final liquidation

The High Court granted final liquidation orders against Enercon and Erongo Petroleum in August 2025, following applications by Namcor Petroleum Trading and Distribution, a subsidiary of the National Petroleum Corporation of Namibia (Namcor).

Namcor Petroleum Trading and Distribution approached the Windhoek High Court in April 2024, seeking the liquidation of the two companies over substantial unpaid debts arising from fuel-supply and credit agreements.

Under the agreements, Enercon and Erongo Petroleum were required to settle their accounts within 30 days of receiving invoices for fuel products supplied to them.

By November 2023, Erongo Petroleum owed N$266.7 million, while Enercon owed N$114.6 million, according to court papers.

Neither company settled the amounts despite demands for payment, the court was told.

The liquidation process has since opened the door for creditors, including NamRA and August 26, to lodge claims against the companies’ estates.

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