NamRA has reiterated that taxpayers and traders must generally retain business records and supporting documents for five years, subject to limited exceptions for recent filings and criminal investigations.
The Namibia Revenue Agency (NamRA) has reminded taxpayers, traders, tax professionals and the public of their statutory obligations to retain business records and supporting documents, according to a public notice on 15 July 2026.
Under the Income Tax Act, 1981, Value-Added Tax Act, 2000 and Customs and Excise Act, 1998, relevant books, records and supporting documents must generally be retained for five years.
NamRA stated that it will not normally request documents outside these statutory retention periods. However, supporting documents may still be requested for recently submitted tax, VAT or customs and excise declarations, regardless of the period covered, particularly where a criminal investigation is anticipated or underway.
