NamRA Deadline Extension for e Tax Returns Under Section 21

Written By Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

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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.

đź“Ś 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

Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) https://www.linkedin.com/search/results/all/?keywords=eszter%20rapanos&origin=GLOBAL_SEARCH_HEADER
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