Several members of the National Council have expressed concern over proposed changes to the value-added tax system.

The VAT Bill aims to expand the period within which the import declaration must be furnished to the Commissioner.

The bill also addresses the payment of tax on the import of services, changes the rate of interest applicable to refunds that are due to registered persons, and changes the rate of interest on amounts overdue in respect of tax.

Swapo Party MP Bethuel Tjaveondja is worried about the extended deadlines for import declarations and tax payments, arguing that the new rules could place a heavy financial burden on businesses.

Tjaveondja also questioned the fairness of interest payments on refunds from the government, pointing out that the process for receiving refunds can be very slow.

He fears that the interest rates set might not be enough to compensate for the long wait.

"Are we then saying the government is in a better position to pay interest to people because, in the long run, I don't think it will really be sustainable unless our systems are proving to us otherwise that nowadays these things can happen maybe in a period of 10-30 days, but if we operate the way we currently operate when you know that it can take you 6 months for one to be refunded on import tax?"

Another Swapo Party MP, John Likando, highlighted the issue of daily interest on overdue taxes for taxpayers, suggesting that the system should also apply similar rules if the Namibia Revenue Agency owes money.

Independent candidate Paulus Mbangu argued that the standard rate of 15% is too high, especially for essential items such as food and fuel, saying basic necessities such as maize meal, bread, and fuel should be exempted from VAT.

"The amendment does not talk about the bread and butter issue; it only talks about the terminologies. So the poor are forgotten and are not addressed in this amendment. There is an office in the National Commission under the Office of the President that is supposed to regulate prices, but I am quite sure in all our regions, are there people there regulating prices? The office is there, but on practical ground, nothing is happening."