| Namibia: Integrity Scorecard Report > Sub-Category: Taxes and Customs | ||
| Indicators | Score | |
| 58 | In law, is there a national tax collection agency? | 100 |
| 59 | Is the tax collection agency effective? | 75 |
| 60 | In practice, are tax laws enforced uniformly and without discrimination? | 75 |
| 61 | In law, is there a national customs and excise agency? | 100 |
| 62 | Is the customs and excise agency effective? | 88 |
| 63 | In practice, are customs and excise laws enforced uniformly and without discrimination? | 75 |
Indicator and sub-Indicator Details
| 58 | In law, is there a national tax collection agency? | |||||||
| 58: In law, is there a national tax collection agency? | ||||||||
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Comments: References: Income Tax Act, 24 of 1981 Value Added Tax Act, 10 of 2000
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| 59 | Is the tax collection agency effective? | |||||||
| 59a: In practice, the tax collection agency has a professional, full-time staff. | ||||||||
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Comments: One of the key informants alluded to the fact that despite the availability of full-time staff, there is, however, a shortage in terms of the relevant professionally qualified and certified experts in the domains of tax, accounting and auditing. References: Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek
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| 59b: In practice, the tax agency receives regular funding. | ||||||||
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Comments: References: Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek
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| 60 | In practice, are tax laws enforced uniformly and without discrimination? | |||||||
| 60: In practice, are tax laws enforced uniformly and without discrimination? | ||||||||
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Comments: There are minor cases of irregular practices, such as those cited in the above newspaper report. References: Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek The Namibian Newspaper, Grobler J., Taxman Swoops on Northern Business Gaints, Sept. 25, 2007, [ LINK ]
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| 61 | In law, is there a national customs and excise agency? | |||||||
| 61: In law, is there a national customs and excise agency? | ||||||||
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Comments: References: Customs and Excise Act, 20 of 1998
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| 62 | Is the customs and excise agency effective? | |||||||
| 62a: In practice, the customs and excise agency has a professional, full-time staff. | ||||||||
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Comments: One of the key informants alluded to the fact that despite the availability of full-time staff, there is, however, a shortage in terms of the relevant professionally qualified and certified personnel. References: Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek
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| 62b: In practice, the customs and excise agency receives regular funding. | ||||||||
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Comments: References: Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek
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| 63 | In practice, are customs and excise laws enforced uniformly and without discrimination? | |||||||
| 63: In practice, are customs and excise laws enforced uniformly and without discrimination? | ||||||||
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Comments: There are minor incidents, such as the one cited in the above newspaper article. References: Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek The Namibian Newspaper, Grobler J., Taxman Swoops on Northern Business Gaints, Sept. 25, 2007, [ LINK ]
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