ITX 05 – Taxation: Administration of the Act

Course Presenter:  L. Rautenbach

Duration: 3 hours

Maximum Attendees: 30

Course Level: Intermediate

Costs: (FCS Clients, NIPA, ICAN) Not presented in 2019

Costs: (all others) Not presented in 2019

Aimed at: Tax Practitioners; Accountants; Senior Trainees; Tax Compliance Officers;

Contents:

Administration of the Act:

  1. The constitution and the Income Tax Act;
  2. Objections and appeals, the Tax Tribunal and beyond;
  3. Administrative law underpinnings of the Income Tax Act;
  4. The courts view on the levying of penalties and quantum thereof;
  5. Persons carrying on business beyond Namibia’s borders;
  6. Rights of the taxpayer;
  7. Payment and Recovery of Tax – Sections 79 to 86 of the Income Tax Act.