OVER the last four years, Namibians have robbed the government of nearly N$1 billion through fraudulent income tax and value-added tax (VAT) refund claims.
According to the Namibia Revenue Agency (Namra) there have been 316 cases registered between 2022 and 2026, while 41 criminal cases have been handed over to the Namibian Police.
However, during the same period Namra managed to recover more than N$144 million.
Namra spokesperson Yarukeekuro Ndorokaze says the agency continues to uncover increasingly sophisticated tax and customs fraud schemes.
“Namra has observed various tax and customs fraud schemes designed to evade taxes and obtain undue financial benefits,” Ndorokaze says.
He adds that these illegal activities are carried out by both individuals and businesses and ultimately reduce government revenue needed to fund public services.
“These activities and schemes deprive the country of much-needed revenue and constitute serious criminal conduct.”
Among the most common offences identified are taxpayers submitting false or misleading tax returns, businesses declaring themselves dormant while continuing to generate taxable income, and the use of forged invoices to reduce tax liabilities or fraudulently claim VAT refunds.
The agency has also uncovered cases involving fraudulent tax good standing certificates, businesses charging VAT without being registered as vendors, employers failing to pay over pay-as-you-earn (Paye) deductions collected from employees, and the unauthorised use of another taxpayer’s VAT import account.
Other offences include false customs declarations, undervaluing imported goods to avoid customs duties, using fraudulent commercial invoices, and colluding with others to commit tax or customs fraud.
“Namra hereby reminds taxpayers and traders that non-compliance with tax and customs laws carries serious legal consequences, including prosecution, penalties and the recovery of unpaid taxes and duties,” Ndorokaze says.
“Namra calls on all employers in the private and public sectors to pay over all Paye deducted from their employees, to avoid legal action in respect of withheld funds not remitted to the agency.”
