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27 January 2021 | Ekonomie
Registered manufacturers in Namibia will only have up to 31 December 2025 to enjoy the tax incentives granted in the Income Tax Act and the Export Processing Zones Act.
In 1996, the government implemented a policy for the establishment of an Export Processing Zone (EPZ) regime to serve as a tax haven for export-oriented manufacturing enterprises in the country, in exchange for technology transfer, capital inflow, skills development and job creation. The Income Tax Amendment Act, 2 of 2020 was gazetted on 22 June 2020. According to Nicole Dreyer of BDO Namibia, exporters will qualify for the allowance on exports up to 31 December 2025 irrespective of their year-ends. EPZ enterprises in possession of export processing zone certificates under the Export Processing Zones Act on 31 December 2020, will continue to qualify for the tax incentives up to 31 December 2025.
NamibiaNicole-dreyerIncome-tax-actExport-processing-zonesExport-processing-zoneIncome-tax-amendment-actExport-processing-zones-actAmendment-actInland-revenueநமீபியாநிக்கோல்-ட்ரேயர்