Namibia Revenue Agency Extends Tax Return Deadline to October 31

The Namibia Revenue Agency (Namra) has announced an extension of income tax return deadlines to October 31, 2025, affecting taxpayers impacted by Section 21 amendments of the Income Tax Act of 1981. This development comes as the agency continues to demonstrate progressive adaptations to digital transformation in public service delivery.

Extended Deadline Details and Implementation

The extension applies to returns previously due on July 31, August 31, and September 30. According to Namra spokesperson Yarukeekuro Ndorokaze, the adjustment was necessitated by "system readiness challenges" related to implementing Section 21 amendments, showing parallels with broader international tax reform implementations.

Key Changes in Tax Assessment

The amended section introduces significant modifications to the treatment of assessed losses carried forward from previous years. This reform represents part of Namra's broader initiative to enhance revenue collection efficiency, similar to other strategic economic policies being implemented across Namibia.

Q1 Revenue Performance Highlights

Net revenue collection: N$19.9 billion (22.4% of annual target)
Gross revenue as of June 30, 2025: N$22.5 billion
Tax refunds issued: N$2.6 billion

Revenue Distribution Breakdown

The revenue composition shows:

International taxes: N$5.7 billion (28.6%)
Value-added tax: N$5 billion
Pay as you earn: N$4.2 billion
Corporate income tax: N$3.7 billion
Other tax categories: N$1.3 billion

Domestic taxes generated N$13.6 billion, while customs and excise duties contributed N$6.3 billion during the period under review.