This article will count 0.25 units (15 minutes) of unverifiable CPD. Remember to log these units under your membership profile.
The Namibia Revenue Agency (NamRA) issued a Public Notice announcing a further extension for the submission of income tax returns under Section 21 of the Income Tax Act, 1981.
🗓️ The new deadline is 31 March 2026, due to system readiness requirements.
The amended Section 21 limits the carrying forward of assessed losses. Taxpayers with losses exceeding N$1 million in any prior year must comply with the new requirements.
📌 The extension applies to returns that would have been due between 31 July 2025 and 28 February 2026.
For queries, contact Ralph Shikongeni at 📧 ralph.shikongeni@namra.org.na