NTB Levy Return Form: How to Submit Tourism Levy Returns in Namibia

Learn how to complete the NTB levy return form in Namibia, report tourism levy statistics, calculate tourism levy figures, submit proof of payment and maintain tourism levy compliance.

Tourism businesses registered with the Namibia Tourism Board (NTB) have ongoing reporting responsibilities in addition to maintaining their tourism registration. One of the key obligations is submitting the tourism levy return, together with the relevant tourism statistics and proof of payment.

For accommodation establishments, tour operators and other regulated tourism businesses, accurate levy reporting helps the Namibia Tourism Board monitor tourism activity, reconcile payments and maintain industry statistics.

This guide explains the NTB levy return process, the information businesses need to prepare, how tourism levy payments are handled, and common compliance mistakes to avoid.

What Is the NTB Levy Return Form?

The levy return form is used by registered tourism businesses to declare relevant tourism activity and levy information to the NTB.

The return combines financial and statistical information. Depending on the type of tourism business, this can include information relating to guests, rooms, occupancy, visitors, revenue or other tourism activity relevant to the establishment.

The NTB registration resources include the NTB levy return alongside other tourism-related forms. Businesses can access the current forms through the Registration Forms – Visit Namibia page.

A levy return is therefore more than a payment document. It also contributes to tourism levy statistics used to understand activity within Namibia’s tourism sector.

Who Needs to Submit a Tourism Levy Return?

The requirement generally applies to businesses that are registered with the NTB and fall within the categories regulated under Namibia’s tourism framework.

This can include tourism businesses such as:

• Guesthouses
• Lodges
• Hotels
• Bed and breakfast establishments
• Camps and accommodation facilities
• Tour operators
• Safari operators
• Other regulated tourism enterprises

The exact reporting requirements can vary according to the nature of the registered business. Operators should therefore use the applicable NTB form and follow the instructions provided by the Board.

Businesses should also distinguish tourism operator levies from other government taxes, licences and municipal charges. An NTB levy obligation is part of tourism-sector compliance and should be managed separately in the business’s accounting records.

Where to Find the NTB Levy Return Form

The NTB’s online resources provide access to the forms used by registered tourism businesses.

The Visit Namibia FAQ specifically directs users looking for levy return forms to the registration resources on the Visit Namibia website.

This is important because businesses should avoid relying on old copies of forms downloaded from unrelated websites. Forms, instructions and submission procedures can change, so operators should check the current NTB resources before preparing a return.

The registration resources may also contain other documents, including:

• Registration application forms
• Temporary disc applications
• Deregistration forms
• Levy calculations
• Activity operator forms
• Additional rooms or vehicle forms

Using the correct version helps reduce delays caused by incomplete or outdated documentation.

What Information Goes Into a Tourism Levy Return?

A tourism levy return normally requires the operator to provide information that allows the NTB to identify the business, assess the reported tourism activity and reconcile the levy payment.

Business Information

The return may require identifying information relating to the registered tourism business, such as:

• Business or establishment name
• NTB registration details
• Contact information
• Reporting period
• Type of tourism operation

The information should correspond with the details held by the NTB.

Tourism Statistics

The tourism statistics form component is important because the NTB uses information submitted by tourism operators to build a broader picture of tourism activity.

Depending on the business category, the reported information can relate to:

• Number of guests
• Visitor activity
• Room or accommodation activity
• Occupancy information
• Relevant tourism revenue
• Other statistical information requested by the NTB

Operators should maintain accurate records throughout the reporting period rather than attempting to reconstruct statistics from memory when the return becomes due.

Tourism Levy Figures

The return should also contain the applicable tourism levy figures.

Businesses should reconcile their internal records before submitting the return. The amount declared should correspond with the supporting financial information and the payment made to the NTB.

How to Complete an NTB Levy Return

A practical tourism levy submission can be organised into several steps.

1. Identify the Correct Reporting Period

Start by determining which period the return covers. Use the applicable reporting schedule provided by the NTB and avoid combining unrelated periods unless the Board specifically instructs you to do so.

2. Gather Your Tourism Records

Collect the information required to complete both the levy and statistics portions of the return.

Useful records may include:

• Guest registers
• Booking records
• Invoices
• Accommodation records
• Tour bookings
• Accounting records
• Previous levy returns
• Payment confirmations

Good recordkeeping makes the tourism levy reporting process substantially easier.

3. Calculate the Levy

Use the applicable NTB calculation method to determine the amount payable for the reporting period.

Do not estimate the figure simply because the previous return had a similar amount. The declared amount should be based on the actual records for the relevant period.

4. Complete the Return

Enter the requested business, statistical and financial information carefully.

Check names, registration numbers, reporting dates, calculated amounts and contact information before submission.

5. Make the Tourism Levy Payment

Once the amount has been established, complete the applicable tourism levy payments process.

Keep the payment confirmation or other levy payment proof securely with the corresponding return.

6. Submit the Return and Supporting Proof

The completed form and payment evidence should be submitted through the applicable NTB process.

Some businesses may also use online services where available. The NTB’s registration platform includes services relating to levy return processing and levy return submissions, as shown on the NTB registration portal.

Why Proof of Payment Matters

Submitting the form without properly documenting the payment can create reconciliation problems.

The NTB has reminded tourism operators that levy submissions should be accompanied by the completed Tourism Levy Return and Statistics Form and proof of payment. This allows the Board to reconcile reported figures with payments received.

The NTB warning on unpaid levies also highlights the importance of keeping levy obligations up to date.

For this reason, businesses should maintain a simple levy file containing:

1. The completed return.
2. The calculation supporting the declared amount.
3. Proof of payment.
4. Correspondence with the NTB.
5. Any receipt or confirmation issued after processing.

Tourism Levy Compliance and Unpaid Levies

Tourism levy compliance should be treated as an ongoing administrative responsibility rather than something to address only when the NTB contacts the business.

Unpaid tourism levies can create outstanding obligations for a registered operator. Delayed or missing submissions can also make it harder for a business to demonstrate that its tourism reporting is current.

The NTB’s recent communications have placed renewed emphasis on submitting returns and supporting proof of payment. Operators should therefore regularly review whether all required returns have been filed and whether corresponding payments have been made.

If a business discovers an outstanding return, it should contact the NTB or use the current official process to determine how the outstanding matter should be resolved rather than simply ignoring it.

Tourism Levy Reporting and Business Records

Strong accounting and operational records make levy return submission easier.

A tourism business can create a recurring reconciliation process covering:

• Total tourism activity for the reporting period
• Levyable amounts
• Levy calculation
• Amount paid
• Payment date
• Proof of payment
• Return submission date
• NTB receipt or confirmation

For businesses with multiple properties, vehicles or tourism activities, records should be organised so that each registered operation can be reconciled separately where required.

A copy of the applicable Tourism Levy and Statistics Form Return can also help operators understand the type of information associated with tourism levy and statistics reporting, although businesses should use the current NTB-issued form and instructions for actual submissions.

Common NTB Levy Return Mistakes

Several avoidable errors can complicate the tourism levy declaration process.

Using an Old Form

Forms and procedures can change. Always check the current NTB registration resources before completing a return.

Reporting Incorrect Figures

The figures on the return should agree with the business’s underlying records. Incorrect guest, revenue or tourism activity figures can result in reconciliation questions.

Forgetting Payment Proof

A completed return should not be treated as the entire compliance file. Keep evidence showing that the declared levy was actually paid.

Missing a Reporting Period

Businesses should maintain a calendar or accounting reminder for every required submission.

Mixing Different Government Obligations

An NTB levy is not necessarily the same thing as BIPA, NamRA, municipal, labour or other regulatory obligations. Keep each obligation separately documented.

Failing to Keep Receipts

After submitting a return and making payment, retain the relevant confirmation or receipt. The Visit Namibia Licensing Officers information describes functions involving levy return forms, levy payments, receipts and related administrative processing.

What If a Tourism Business Is Closing?

A tourism business that is permanently stopping its regulated activities should not assume that simply ceasing operations automatically removes its NTB obligations.

The NTB has a separate deregistration process. The NTB deregistration form provides the formal document for requesting deregistration.

Deregistration is separate from settling outstanding levy obligations. A business should establish whether all required returns, payments and other compliance matters have been dealt with before closing its tourism operation.

Similarly, deregistering with the NTB is not necessarily the same as deregistering a company with BIPA or closing a municipal business registration.

How Tourism Levy Statistics Support the Tourism Sector

The statistics submitted through tourism returns have a purpose beyond the individual operator.

Aggregated tourism levy statistics can help provide information about tourism activity, including changes in visitor volumes and business activity.

Accurate reporting is therefore important for the quality of industry information. When operators maintain accurate records and submit reliable figures, the resulting tourism data can better reflect actual activity in the sector.

The KNOW NTB publication also reflects the NTB’s emphasis on the broader sequence of registering, declaring and contributing within the tourism industry.

NTB Levy Return Checklist

Before completing your NTB levy payments and filing your return, check that you have:

• The correct NTB levy return form
• The correct reporting period
• Current NTB registration information
• Tourism activity records
• Supporting accounting records
• Correct tourism levy figures
• Completed tourism statistics information
• Correct payment amount
• Proof of payment
• A copy of the submitted return
• Any NTB receipt or confirmation

Keeping these records together makes future tourism levy submission and reconciliation much easier.

Frequently Asked Questions

1. Where can I get the NTB Levy Return Form?

The current levy return form is available through the NTB’s registration resources on Visit Namibia. Businesses should check the current official resources before downloading or submitting a form.

2. What should accompany an NTB levy return?

The levy return should contain the required tourism and levy information, and operators should retain and provide the applicable proof of payment as required by the NTB submission process.

3. What happens if tourism levies are unpaid?

Unpaid tourism levies can leave an operator with outstanding compliance obligations. Businesses with overdue returns or payments should contact the NTB and establish the appropriate process for bringing their records and payments up to date.

Final Considerations

The NTB levy return form is an important part of ongoing tourism business compliance in Namibia. Registered operators should maintain accurate tourism records, calculate their levy obligations carefully, submit the required statistics and keep clear evidence of every payment.

A reliable system for tourism levy reporting, levy return submission, payment reconciliation and recordkeeping reduces administrative problems and makes it easier for a tourism business to demonstrate compliance when required.