Windhoek: Efforts to address a legal gap in Namibia's tax dispute resolution system gained momentum on Tuesday with the tabling of legislation proposing the establishment of an independent Tax Court. Finance Minister Ericah Shafudah introduced the Income Tax Amendment Bill of 2026 in the National Assembly. The Bill seeks to establish a Tax Court to hear appeals relating to income tax and value-added tax (VAT).According to Namibia Press Agency, the amendment aims to create a Tax Court responsible for adjudicating appeals concerning income tax and VAT matters. The Bill will also clarify the respective roles of the minister and the commissioner in the administration of tax legislation.The proposed amendment follows a 2021 High Court ruling that rendered the Special Tax Court inoperative after finding provisions governing its constitution and the appointment of advisers unconstitutional. Shafudah told lawmakers that the court found provisions of the Income Tax Act relating to the establishment of the Special Tax Court and the appointment of its advisers to be inconsistent with the Constitution.She explained that the previous arrangement empowered the finance minister to constitute the Special Tax Court and appoint its members, while simultaneously administering the Income Tax Act. According to the minister, the court held that this arrangement undermined the principles of a fair trial as provided for under Article 12 of the Namibian Constitution.The ruling effectively dissolved the Special Tax Court, leaving taxpayers without a specialised forum for resolving tax disputes. 'The effect of the order made by the High Court of Namibia meant that the Special Tax Court ceased to exist as an institution under the law. Taxpayers were therefore left without a specialised legal forum to which they could turn to have their matters heard,' Shafudah said.She stated that the proposed Tax Court will form part of Namibia's High Court system and operate as an independent judicial institution. Under the proposed framework, t he Tax Tribunal will remain the first forum for taxpayers challenging assessments issued by the Namibia Revenue Agency, while the Tax Court will serve as the appellate body.