WINDHOEK: Members of the National Council , during the resumption of a special session on Tuesday , expressed grievances concerning the Income Tax Amendment Bill . The Bill seeks to amend the Income Tax Act , 1981 , by including additional circumstances for Namibian sources of income , clarifying contributions to company - owned policies , increasing the tax deductibility of retirement fund and education policy contributions , and facilitating electronic tax returns . During the third reading of the Bill , which had already passed in the National Assembly , members criticised the legislation as a failure on the part of the Ministry of Finance . ' There is no use expecting someone who owns a small tuckshop to continue completing the income tax return . For me , the ministry has failed us ,' Paulus Mbangu said in his contribution . The Swapo Party representative from the Rundu Rural Constituency argued that the Bill did not cater for all circumstances , highlighting the need for tax relief for pensioners . He s tated that it is grossly unfair for civil servants to contribute to taxes throughout their working lives , only to have their retirement benefits taxed as well . ' It ' s not fair for the individual who has been taxed throughout their entire life to continue being taxed once they retire . This is an abuse of pensioners , and we want the ministry to rectify it ,' Mbangu added . He further expressed hope that in the next session , or with the next Bill submitted to Parliament , that the struggle of pensioners would be addressed . Harald Kambrude , a lawmaker from the Landless People ' s Movement , also voiced his disappointment , stating that the impact of the Income Tax Bill is minimal at a time when Namibians are being taxed excessively , forcing many into bankruptcy . He urged the government to develop policies that would have a meaningful impact , motivate people to pay their taxes , encourage investment , and provide hope for a secure retirementSource:The Namibia News Agency