The Namibian Directorate of Inland Revenue has implemented measures with effect from 30 March 2020 to mitigate the impact of COVID-19 on tax administration during the initial lockdown period which ends on 20 April 2020.

The measures were implemented in response to the State of Emergency declared by the President of Namibia, Dr Hage Geingob. Only essential tax services will continue to be available during the lockdown period. Accordingly, except for Cash Offices at Inland Revenue or unless the taxpayer is specifically invited to visit the office, all offices will be closed for face-to-face interactions during the lockdown period.

The Ministry of Finance also confirmed that although offices are closed to the public that:

• Tax refund audits and processing of refunds will continue and communication should be digital.
• Tax registrations will continue but only via the online application forms through the Integrated Tax Administration System (ITAS) portal. Approved certificates should however still be collected in person from the Customer Care Centers.
• Filings of tax returns and related correspondence should be via the ITAS portal.
• Tax directives may be requested via e-mail as these offices are not open to receive and process requests from walk-in customers.
• Tax payments may be made at the Cash Offices that will remain open to accept over-the-counter payments. Taxpayers are however encouraged to make use of electronic fund transfers (EFTs) to minimize face-to-face contact. Account details are as follows:

All taxes other than Value-Added Tax (VAT):

Account Name: Receiver of Revenue

Account Type: Current Account

Branch Code: 980-172

Account No: 165001

Swift code: CBKNNAX

VAT:

Account Name: Ministry of Finance Dedicated VAT Account

Account Type: Current Account

Branch Code: 980-172

Account No: 165060

Swift code: CBKNNAX

• Good Standing Certificates and Tax Clearance Certificates may be requested on the ITAS portal and via e-mail. Approved certificates should however still be collected in person from the Customer Care Centers.
• Taxpayers who wish to settle their tax accounts and arrange payment agreements should forward their requests via the ITAS portal and/or e-mail.

Preventative measures, as per the Ministry of Health and Social Services guidelines, should be followed in all instances where taxpayers do go to the offices of Inland Revenue.

Taxpayers are reminded that tax refunds are only paid via EFT to taxpayers' accounts and that taxpayers should ensure that their bank accounts are correct and updated on the tax system.

The deadline for PAYE (Pay As You Earn) reconciliations for the tax year ending February 2020 that were due on 31 March 2020 is extended to 30 May 2020.

Taxpayers may contact regional managers for any inquiries regarding tax services:

• Ms Anita Beukes, +264 81 239 4444 or anita.beukes@mof.gov.na, Windhoek
• Ms Aune Shikongo, +264 81 127 1847 or aune.shikongo@mof.gov.na, Windhoek
• Mr Vivian De Koe, +264 81 128 7303 or vivian.dekoe@mof.gov.na, Oshakati
• Mr Joseph Nanghonga, +264 81 129 9255 or joseph.nanghonga@mof.gov.na, Walvis Bay
• Mr Osbert Tuombale, +264 81 251 8281 or osbert.tuombale@mof.gov.na, Rundu
• Mr Richard Mbuende, +264 81 147 4659 or richard.mbuende@mof.gov.na, Keetmanshoop
• Ms Frieda Muaine, +264 81 128 7992 or frieda.muaine@mof.gov.na, Otjiwarongo
• Mr Sakeus Kapweya, +264 81 155 2992 or sakeus.kapweya@mof.gov.na, Katima Mulilo
• Mr Justus Mwafongwe +264 81 122 4551 or justus.mwafongwe@mof.gov.na, Windhoek

EY implemented remote working from 27 March 2020 and our team will be working from home until 20 April 2020. All employees have access to e-mails and can be reached via Skype or Microsoft teams. We are also reachable on our mobile telephone numbers. The submission of tax returns will continue as normal via the ITAS platform. All other services will likewise continue as normal albeit that face-to-face meetings will not take place.

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CONTACTS

For additional information with respect to this Alert, please contact the following:

Ernst & Young Namibia, Windhoek

• Cameron Kotzé
  cameron.kotze@na.ey.com
• Friedel Janse van Rensburg
  friedel.janse.van.rensburg@na.ey.com
• Nikia Bauernschmitt
  nikia.bauernschmitt@na.ey.com
• Breeza Otto
  breeza.prinsloo@na.ey.com
• Rozanne Rousseau
  rozanne.rousseau@na.ey.com

Ernst & Young Namibia, Walvis Bay

• Julia Engels
  julia.engels@na.ey.com
• Zandra Maass
  zandra.maass@na.ey.com

Ernst & Young Advisory Services (Pty) Ltd., Africa ITTS Leader, Johannesburg

• Marius Leivestad
  marius.leivestad@za.ey.com

Ernst & Young LLP (United Kingdom), Pan African Tax Desk, London

• Rendani Neluvhalani
  rendani.mabel.neluvhalani@uk.ey.com
• Byron Thomas
  bthomas4@uk.ey.com

Ernst & Young LLP (United States), Pan African Tax Desk, New York

• Brigitte Keirby-Smith
  brigitte.f.keirby-smith1@ey.com
• Dele Olagun-Samuel
  dele.olaogun@ey.com

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ATTACHMENT

PDF version of this Tax Alert