Lack of tax appeal court left taxpayers in limbo for five years
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.
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.
The proposed Income Tax Amendment Bill of 2026 seeks 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 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.
The court ruled that this arrangement compromised the constitutional right to a fair trial under Article 12 of the Namibian Constitution. The High Court ruling meant that the Special Tax Court ceased to exist as an institution under the law.
