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 […] The post New tax court on the cards as Govt moves to strengthen tax justice appeared first on The Namibian.
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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.
As a result of the ruling, the special tax court ceased to exist, leaving taxpayers without a specialised legal forum to challenge tax-related decisions. The proposed amendments seek to address this gap by formally establishing a tax court within Namibia’s judicial system.
“The new tax court will form part of the High Court structure as provided for under the Constitution and will function as an independent judicial institution tasked with delivering objective and impartial decisions free from external influence,” Shafudah said.
She said the court will serve as a guardian of transparency and fairness while helping to reinforce public trust in the country’s tax system.
The bill also reaffirms the hierarchy between the tax tribunal and the proposed tax court. The minister said tax disputes will first be heard by the tribunal, with dissatisfied taxpayers retaining the right to appeal to the tax court.
Among the key amendments is the replacement of references to the ‘minister’ with ‘commissioner’ in several provisions of the act, reflecting the transfer of tax administration responsibilities to the Namibia Revenue Agency. The legislation further replaces references to the ‘special tax court’ with the newly established ‘tax court’.
The amendments place the administration of the tax court under the High Court, with the judge president responsible for designating judges and staff to serve on the court, while the registrar of the High Court will provide administrative support.
Should parliament approve the bill, pending appeals that were previously destined for the defunct special tax court will automatically be transferred to the new tax court for adjudication.
Shafudah urged members of parliament to support the bill, describing it as a necessary step towards ensuring a fair, credible and constitutionally compliant tax dispute resolution system.
The post New tax court on the cards as Govt moves to strengthen tax justice appeared first on The Namibian.
