Namra commissioner cites divine guidance in controversial recruitment criticised by ombudsman Dyakugha

Namibia Revenue Agency (Namra) commissioner Sam Shivute says he “heard from God” when he decided to change recruitment procedures from hiring only unemployed graduates to including people previously employed.

This move has been criticised by the ombudsman for being contradictory, inconsistent, and lacking transparency.

The findings are contained in the investigation stamped 30 June 2025, which was tabled in parliament on Tuesday. It focused on allegations of discrimination and maladministration in the recruitment process of assistant tax officers by the agency.

Namra advertised 66 assistant tax officer positions on level B5 on 16 February 2023, whereafter 273 candidates wrote an online test on 23 March the same year.

The report found Namra’s recruitment process of 18 assistant tax officers in 2023 was unfair and contravened labour laws and the agency’s own recruitment policies.

The report, signed off by ombudsman Basilius Dyakugha, says Namra informed his office that the decision to only appoint young, unemployed graduates was made in 2023 and the board was also informed about such decision.

“We were not provided with an exact date or any written records of this decision or communication thereof to the board, or any board approval/recommendation,” Dyakugha says.

The reports states: “During a meeting between the ombudsman and the commissioner, the latter told the ombudsman that he made the decision because ‘he heard from God’”.

It further found that how the process was handled “speaks more to the rule of men instead of the rule of the law and the abuse of power.”

“If we allow state institutions vested with power and decision-making authority to disregard the laws of the country, by taking decisions on a willy-nilly basis we will be risking the abuse of power and a lack of public trust in institutions,” reads the report.

It also found discrepancies in Namra’s alleged claims of tribal fairness, ethnicity and that only unemployed youth were employed while persons who had jobs at the time were also recruited.

The ombudsmans’ office initiated the investigation after receiving a complaint from a citizen, alleging discrimination on the basis of ethnicity. The complainant alleged that she had reason to believe that she was not offered employment after participating in a Namra recruitment process, which included vetting because she hails from the Kavango East region.

The investigation was to verify the allegations, and confirm whether the alleged amendments of the advert requirement were made post completion or during the course of the shortlisting, and whether the interview process indeed took place and if so, whether Namra was able to justify such amendments in accordance with any provision in law and in compliance with Namra’s recruitment policies and practices.

The complainant alleged maladministration by Namra, saying she applied for a position of assistant tax officer, passed the interview, and was recommended for the appointment.

“However, Namra ostensibly amended the advertised requirements after the interview process was completed, which then led to her not receiving the offer for employment,” the report reads

“She considered these amendments to the advertised requirements and or changes in selection criteria as unfair, unjust, unlawful and prejudicial to her,” the report says. In the report Namra is quoted as saying: “Management has power and authority to decide on the skills and talent to satisfy the institution requirements.”

The process commenced with identifying candidates who scored 60% and above, followed by establishing if said candidate was registered for tax purposes on the tax system (ITAS).

Once it was established that they were registered, the next step was to determine their employment status whether it was permanent or short-term contractual basis regardless of sector.

The report rubbished these claims saying people with tax numbers above the threshold were also employed.

The report states those in power at Namra may act in an arbitrary or capricious manner, making decisions based on their personal interests, emotions, or subjective judgements.

“This inevitably leads to a lack of predictability, fairness, and accountability in governance. In contrast the ombudsman encourages institutions to adhere to the rule of law and seeks to ensure that everyone, regardless of their position, is subject to and accountable under the law,” the report states.

It says recruitment practices are well laid out by law starting with advertising positions that list qualifications and requirements, followed by shortlisting, interviews and recommendations for appointments and then confirmed appointments.

According to the report, Namra’s handling of this process shows maladministration as the decision to change the requirements and re-advertise was taken after interviews were already concluded.

“Hereby Namra, contravened the existing laws of the country and its own recruitment policies,” it says.

“This was an administrative decision that denied a person his or her right to employment, the expectation and an opportunity for which Namra is compelled to provide an answer as to why such decisions were taken,” says the report.

Namra did not respond by the time of going to print.

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