Assigning a Special Power of Attorney for Namibian Tax Matters in Namibia

Learn how to assign a Special Power of Attorney for Namibian tax matters, add ITAS representatives, complete the NamRA form, and manage tax access.

A Special Power of Attorney (SPA) allows a taxpayer to formally authorise another person to assist with specific tax matters on their behalf. In Namibia, this can be particularly useful when a taxpayer wants an accountant, tax practitioner, bookkeeper, representative, or another authorised person to communicate with the Namibia Revenue Agency (NamRA) and handle permitted tax-related activities.

For taxpayers using the ITAS portal, assigning a representative can make it easier to manage tax information, submit documents, retrieve records, and deal with administrative matters without personally handling every interaction with NamRA.

NamRA provides a dedicated Special Power of Attorney application form for this purpose. The form should be completed carefully because it establishes the written authorisation under which the appointed representative may interact with NamRA.

What Is a Special Power of Attorney for Tax Matters?

A power of attorney is a written authorisation through which one person gives another person authority to act on their behalf within a defined scope.

A Special Power of Attorney is generally more specific than a general power. Instead of giving broad authority over a person’s affairs, it can identify particular responsibilities or matters for which another person is authorised to act.

In the context of tax matters Namibia, the authorisation can allow a designated representative to interact with NamRA concerning the taxpayer’s tax affairs. The exact authority should be determined by the applicable NamRA form and the wording of the authorisation.

For additional background on the legal concept and distinctions between different types of authority, see this Namibian guide to Power of Attorney.

Why Assign a Tax Representative?

Taxpayers may assign representatives for several practical reasons.

For example, a business owner may appoint an accountant to manage routine tax administration. An individual who is unable to deal directly with NamRA may authorise another person to assist with specified tax matters. A company may also need its tax affairs handled by an appropriately authorised professional.

A representative may be able to assist with activities such as:

• Communicating with NamRA about the taxpayer’s account
• Submitting relevant tax documents
• Retrieving permitted tax records
• Accessing tax information on behalf of the taxpayer
• Assisting with tax returns and related submissions
• Following up on administrative tax matters
• Managing permitted activities through ITAS

The authority given should not be assumed to be unlimited. A taxpayer should understand precisely what the written authorisation permits before signing it.

NamRA Special Power of Attorney Form

NamRA provides specific application forms through its ITAS platform, including the Special Power of Attorney form.

The NamRA application forms page provides access to the relevant forms and other taxpayer applications.

The Special Power of Attorney document is particularly important because it provides the formal basis for allowing appointed representatives to deal with specified tax information and tax records.

When completing the form, make sure that the information identifying both the taxpayer and the appointed representative is accurate and consistent with the information held by NamRA.

Taxpayers who are still establishing their tax profile can review information about NamRA registration in Namibia before proceeding with representative access.

How to Assign a Representative on ITAS

The ITAS portal provides an online mechanism for managing taxpayer information and representatives.

The general process involves the following steps.

1. Prepare the Special Power of Attorney

Start by obtaining the applicable NamRA Special Power of Attorney application form.

Complete the required taxpayer information and provide the details of the person being appointed. Where a Tax Identification Number (TIN) is required, ensure that the correct TIN is entered.

Review the form before signing it. Errors in names, tax numbers, or representative details can create problems when the request is processed.

For taxpayers who need to establish the underlying tax registration first, see the step-by-step guide to registering as an individual taxpayer in Namibia.

2. Log Into the ITAS Portal

Access your taxpayer account through the NamRA ITAS portal.

The taxpayer should use their own appropriate login credentials and ensure that the account being modified is the correct taxpayer account.

Businesses managing their income tax obligations can also refer to this guide on registering a business for income tax in Namibia.

3. Open Taxpayer Modification

After logging in, navigate to the relevant taxpayer modification functionality.

NamRA’s published guidance demonstrates the process for managing representatives through ITAS. This includes accessing the tax modification area and selecting the functionality for modifying representative information.

NamRA also provides a video guide for managing ITAS access and representatives.

4. Select Representative Information

Within the applicable modification process, locate the representative section.

The taxpayer can then proceed with adding representatives where the relevant functionality is available.

The representative’s information should be entered carefully, including the required identification or TIN information.

Where the tax profile involves a trust, taxpayers can review the process for registering a trust for tax purposes with NamRA.

5. Select the Representative Type

ITAS may require the taxpayer to identify the type of representative being appointed.

Depending on the circumstances, this could involve a professional such as an accountant, bookkeeper, or tax practitioner.

The correct representative classification should be selected rather than choosing an option simply because it appears similar.

6. Upload Supporting Documents

Where required, upload the completed and signed Special Power of Attorney together with the supporting documents requested by ITAS.

Documents should be clear and readable. Make sure the signed form contains all required information before uploading it.

Taxpayers may encounter other NamRA administrative requirements during their tax affairs, including applications relating to VAT registration with NamRA.

7. Submit the Request

After reviewing the information and uploaded documents, submit the modification request through ITAS.

Keep copies of the submitted form and supporting documents for your records. It is also useful to retain evidence of the submission in case you later need to follow up regarding the representative’s authority.

A representative may subsequently assist with other tax administration, such as obtaining a NamRA Certificate of Good Standing where appropriate.

What Can an Appointed Representative Do?

The authority of a representative depends on the authorisation granted and the applicable NamRA procedures.

The Special Power of Attorney is designed to give the taxpayer control over whom they authorise and the tax-related matters for which that person may act.

The NamRA form specifically addresses disclosure of information and records relating to tax matters to appointed persons. This is important because tax records can contain confidential financial and taxpayer information.

A representative should therefore only receive access that the taxpayer genuinely intends to grant.

Depending on the taxpayer’s circumstances, tax administration may also involve withholding tax on royalties, non-resident services, or other specialised obligations.

Special Power of Attorney vs General Power of Attorney

The distinction between special powers and a general power is important.

A general power of attorney can provide broader authority, depending on its wording. A Special Power of Attorney is generally directed at specified matters or transactions.

For NamRA purposes, taxpayers should use the form and process specifically applicable to their tax requirements rather than assuming that another type of power of attorney will automatically provide the necessary ITAS access.

A separate Namibian government Power of Attorney form, for example, is used within a different government-service context. Its existence does not mean that it replaces the NamRA tax-specific authorisation process.

Important Legal and Administrative Considerations

A power of attorney is a legal authorisation, so the taxpayer should understand what they are signing.

Namibian legislation can use the concept of power of attorney to describe a written authorisation allowing one person to act on behalf of another person in circumstances recognised by law. The precise legal requirements can depend on the relevant transaction, authority, and legislation. The Government Gazette material available through the Legal Assistance Centre provides useful legislative context on the concept.

For tax administration, it is therefore sensible to distinguish between:

• The taxpayer’s underlying tax obligations
• The authority granted to the representative
• NamRA’s procedures for registering representatives
• The access available through ITAS
• Any supporting documents required
• Any limitations contained in the signed authorisation

Appointing someone to assist with tax administration does not necessarily transfer the taxpayer’s underlying responsibilities.

For businesses with foreign ownership, related tax administration may include registering for non-resident withholding tax on services or registering for non-resident shareholders tax, depending on the circumstances.

How to Avoid Problems When Assigning a Representative

Several simple checks can reduce administrative problems.

Verify the Taxpayer Details

Check the taxpayer’s name, TIN, and other identifying information against the information registered with NamRA.

Verify the Representative’s Details

Enter the representative’s name and TIN accurately. If the representative is a professional, confirm that the information supplied corresponds with their professional or taxpayer records where applicable.

Use the Correct Form

Do not substitute a generic power of attorney for a tax-specific form without confirming that it is acceptable for the intended NamRA process.

Check the Signed Documents

Before uploading the form, confirm that all relevant sections have been completed and that required signatures are present.

Keep Copies

Retain the signed SPA, supporting documents, and evidence of submission. These records can be useful if the taxpayer later needs to modify or remove the representative.

Review Access Regularly

Businesses and individuals should periodically review their ITAS representatives. If an accountant, employee, tax practitioner, or other agent no longer needs access, the taxpayer should follow the applicable process to update the representative information.

NamRA has also published guidance specifically addressing adding representatives on ITAS for efficient tax management.

A representative may also help with administrative matters such as claiming a tax refund from NamRA, subject to the authority granted and applicable procedures.

Who Can Be Appointed as a Tax Representative?

The appropriate representative depends on the taxpayer’s circumstances and the options available within ITAS.

A taxpayer may need assistance from an accountant, bookkeeper, tax practitioner, attorney, employee, or another person, depending on the nature of the tax administration required.

The important point is that the taxpayer should select a person they trust and ensure that the person is properly identified in the relevant NamRA process.

Before granting access to confidential tax information, taxpayers should also understand what information the representative will be able to access and which actions they may perform.

Businesses may also need separate assistance with employer tax obligations, including registering as an employer for PAYE in Namibia.

Frequently Asked Questions

1. What is a Special Power of Attorney in Namibia?

A Special Power of Attorney is a written authorisation that allows a person to appoint another person to act on their behalf for specified matters. For NamRA purposes, the relevant SPA is used to authorise a representative for applicable tax matters.

2. How do I add a representative on ITAS?

Log into the ITAS portal, access the taxpayer modification functionality, locate the representative information section, enter the required representative details, upload the required signed documentation, and submit the request. The exact ITAS workflow and document requirements should be checked against current NamRA instructions.

3. Can a tax representative access my NamRA records?

An authorised representative may receive access to tax information and records within the scope of the authority granted and the applicable NamRA procedures. Taxpayers should carefully review the Special Power of Attorney before signing it and should only appoint representatives they trust.