Legislations

Inland Revenue Department legislations

The Inland Revenue Department is responsible for administering the following tax legislation:

ACTS :

  • Income Tax Act, 1981 (Act No. 24 of 1981)
  • Transfer Duty Act, 1993 (Act No. 14 of 1993)
  • Stamp Duties Act, 1993(Act No. 15 of 1993)
  • Petroleum Taxation Act, 1991 (Act No. 3 of 1991)
  • Value Added Tax Act, 2000 (Act No.10 of 2000)

AGREEMENTS:

  • Double Tax Agreements

To obtain electronic copies of the listed legislation, kindly visit either of the two sites listed below:
http://www.lac.org.na/laws/annotated_statutes.html
http://laws.parliament.na/annotated-laws-regulations