The National Assembly has commenced with the debate on the Income Tax Amendment Bill tabled by Finance Minister Ericah Shafudah.
The bill seeks to reform Namibia's tax appeals system by establishing an independent Tax Court to hear income tax and value-added tax disputes, replacing the existing special court.
The central objective of the bill is to strengthen the independence, impartiality, and administration of tax dispute resolution.
This will see the separation of the tax appeals process from ministerial control and placing it within a formal court structure under the High Court.
Various MPs who contributed to the bill stated that establishing the Tax Court will improve access to justice, speed up the resolution of tax disputes, strengthen public confidence, and create a more predictable environment for businesses and investors.
"Taxpayers who have waited for years deserve more than assurances. They deserve a functioning institution that will finally give their outstanding dispute the attention they require. The bill also brings our tax legislation in line with the institutional realities of modern Namibia," explained Swapo Party MP National Assembly Werner Iita.
"Every month without a dedicated court is a month in which disputed assessments remain unresolved, revenue remains in limbo, and businesses carry uncertainty in their books," stressed Swapo Party MP Sharonice Busch.
"Our justice system must be measured by how it fits those with the least resources and not only those with the greatest means and ability to litigate," noted AR MP Vino Hangula
"It is a developmental, sovereign, transformative project. Any legislative instrument, genuinely motivated by transformation and development as opposed to power-grabbing, will always gain our support in intellectual cooperation," added AR Prof Job Amupanda.
"I urged the Ministry to ensure that these decisions are accessible, that the people can understand how the court interprets the law, and how similar disputes are decided. Public confidence depends on a system that is fair, independent, and accountable," added IPC MP Lilian Lutuhezi.