The Namibia Revenue Agency (Namra) has extended the deadline for submitting income tax returns to 31 October.
The extension applies to any income tax returns related to section 21 of the Income Tax Act due between 31 July 2025 and 30 September 2026.
“Namra previously extended the submission of returns in this regard to 31 March 2026, to allow for system readiness, which is still ongoing, thereby necessitating the latest extension,” Namra head of strategic engagements Yarukeekuro Ndorokaze said in a public notice on Friday.
Section 21 of the Income Tax Act relates to carrying over losses from previous years to offset the current year’s taxes. The law places a limit of N$1 million of previous loss that can be deducted.
“Therefore, taxpayers with losses of above N$1 million incurred in the previous year are required to apply the amended section, ” Ndorokaze added.
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