New tax court on the cards as Govt moves to strengthen tax justice

The government has tabled amendments to the Income Tax Act aimed at establishing an independent tax court, a move expected to strengthen fairness, transparency and public confidence in Namibia’s tax administration system.

Finance minister Erica Shafudah introduced the proposed amendments in the National Assembly on Tuesday, saying the bill seeks to create a dedicated court to hear income tax and value-added tax appeals while also clarifying the separate roles of the minister and the commissioner in administering tax laws.

The move follows a 2021 High Court ruling which declared provisions governing the former special tax court unconstitutional. The court found that the minister’s powers to both administer tax legislation and appoint members of the special tax court compromised the constitutional principle of a fair trial.