Government moves to establish independent tax court

CHAMWE KAIRA

The government has tabled legislation to establish an independent Tax Court within the High Court system, replacing the defunct Special Tax Court and restructuring the country’s tax dispute resolution framework following a 2021 High Court ruling that declared key provisions of the existing system unconstitutional.

Tabling the Income Tax Amendment Bill of 2026 in the National Assembly this week, finance minister Erica Shafudah said the proposed amendments seek to create a dedicated Tax Court to hear income tax and value-added tax (VAT) appeals, while clarifying the respective roles of the minister of finance and the commissioner of the Namibia Revenue Agency (NamRA) in administering the Income Tax Act.

“The new tax court will form part of the High Court structure as provided for under the Constitution and will function as an independent judicial institution tasked with delivering objective and impartial decisions free from external influence,” Shafudah said.

Shafudah said the amendments respond to a 2021 High Court judgment that found the provisions governing the constitution of the Special Tax Court unconstitutional because the minister of finance had both the authority to establish the court and appoint its members, while also administering the Income Tax Act.