Your client's NamRA account shows an amount payable. But is the number actually correct?

A tax reconciliation does more than check whether payments were recorded. It tests whether the assessment itself is right under Namibian law. Those are two different problems, and confusing them leads to paying amounts you don't owe, or objecting through the wrong channel. This article walks you through the nine steps that turn a confusing ITAS statement into a clear, defensible answer.

If your Namibian clients have been sitting on large assessed losses and assuming they can use them whenever they like, they may be wrong. As of 1 January 2024, the rules have changed: losses can now expire, and the amount you can offset in any given year is capped. With NamRA's ITAS system still catching up and a new filing deadline of 31 October 2026, now is the time to review your clients' loss schedules, update your tax estimates, and make sure no one gets an unexpected tax bill for income they thought was covered.