The Namibia Revenue Agency Act provides for the establishment of the Namibia Revenue Agency
(NamRA) and the powers, functions and management of NamRA.
NamRA is established as a legal person and may inter alia sue and be sued, enter into agreements, hold
property and appoint staff. NamRA is established as an agent of the State for the assessment of tax and
collection of State revenue under the supervision and direction of the Minister of Finance.
The Ministry of Finance has merged the Department of Inland and Revenue and the Directorate of
Customs & Excise into a semi-autonomous Revenue Agency – the Namibia Revenue Agency (NamRA).
Vision and Mission Statement:
to levy penalties and interest on overdue accounts, collect unpaid taxes and impose liens
over properties, as provided by revenue laws;
to provide customs and excise services that facilitate trade, maximise revenue collection
and protect Namibian borders from illegal importation and exportation of goods;
to improve service delivery to taxpayers and promote compliance with the revenue laws;
to provide information to and to advise the Minister on all matters relating to the
administration and collection of revenue in terms of the laws set out in the Schedule;
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