Windhoek:Several Members of Parliament (MPs) have expressed their support for the Income Tax Amendment Bill, which proposes the creation of a dedicated Tax Court under the High Court of Namibia to address tax disputes.

According to Namibia Press Agency, the bill intends to repeal the Income Tax Act of 1981, the primary legislation governing tax calculation and collection in Namibia. The proposed amendment aims to provide a legal framework for resolving tax disputes while ensuring that the Tax Court operates independently from the Ministry of Finance.

Previously, tax laws were administered by the Minister of Finance, who also appointed judges for tax appeals. This arrangement was deemed unconstitutional by the High Court for violating the separation of powers, leading to the closure of the Special Tax Court. The new amendment seeks to address this issue by establishing an independent Tax Court as part of the High Court of Namibia.

Swapo Party MP Sharonice Busch called for the swift passage of the bill in parliament, emphasizing its importance in resolving pending tax appeals and boosting investor confidence. She highlighted that the amendment would transfer the leadership of the Tax Court to the Judiciary, with the Namibia Revenue Agency's Commissioner managing daily tax administration tasks.

Busch also stressed the necessity of making the Tax Court accessible to citizens and small businesses, efficient in protecting cash flows and jobs, and transparent to enhance investor confidence in Namibia.

Affirmative Repositioning leader Job Amupanda noted that while the current draft contains errors and unconstitutional secrecy provisions that need correction, he supports the bill's objective of upholding constitutionalism and the separation of powers. Amupanda affirmed the AR movement's commitment to refining the bill to ensure it meets its intended purpose.