Thomas Nashongo
The mandate of the Namibian Revenue Agency (NamRA), as outlined in the Namibian Constitution Act of 2017 (Act No. 12 of 2017), is to function as a state agent responsible for the collection and assessment of taxes, along with other forms of government revenue. In this capacity, NamRA plays a crucial role in ensuring compliance and efficiency in the nation’s financial system that operates under the supervision and guidance of the ministry of finance.
The Namibian Revenue Agency (NamRA), plays a pivotal role in upholding government revenue through tax collection, which brings about social and economic development. The entity is thus responsible for investigating and ensuring compliance with financial national laws on tax collection. Contrastingly, NamRAs seizing of assets can be seen as overreaching the boundaries of its mandate.
In the case of Saddam Amushelelo, NamRAs assertion that he owes the state 15million in taxes suggests that his business endeavors where legitimate. If NamRA was able to tally the net taxes owed by a business alludes that it is a legitimate business hence by constitution NamRA only recognizes assesses legal businesses. NamRAs rationale is that Amushelelo was operating an illegal business, and thus he’s accounts have been frozen this raises the questions of how does a government entity such as NamRa have an illegal business record in their system? This then becomes contradictory as it alludes that Amushelelos business that’s claimed to be illegal was registered legally if it is responsible for paying tax. Tallying of Amushelelo’s alleged illegal business tax, raises concerns about whether NamRA is upholding its core values of integrity and fairness.
Furthermore ,all actions that NamRA takes should be within its mandate and her actions should be justifiable and lawful. NamRA seizing Amushelelos assets questions Namibias jurisdiction on separation of power . Such as where NamRA acts as the states executive and is tasked to enforce tax laws and collect taxes. The seizing of property breaches this mandate because this is a judiciary function , this therefore undermines the states judiciary branch and questions the line of separation of powers . The separation of powers is a key concept of Democratic administration which Namibia practices , prevents the consolidation of power in a single arm of government and this then ensures that the government follows the law. This protects the integrity of the legal system and people’ rights. NamRA’s acts must be subject to judicial monitoring, and any enforcement measures must be carried out in line with the law which it has breached. In the context of Amushelelo separation of power is relevant as NamRA carri
es an executive function of collecting and enforcing tax by seizing of Amushelelos assets has thus committed a judiciary function. NamRAs action deprivation of property or other rights usually necessitates a judicial order.
NamRA acted out of its legislative bounds breaching the branches of power going beyond its tax executive function acting as a judiciary through seizing of Amushelelos assets. The ability to seize assets has substantial threats, notably in terms of abuse and infringement of individual rights. The tight balance between generating cash and protecting justice emphasizes the importance of a framework for NamRAs efforts. This case highlights the importance of Namibia’s separation of powers. It serves as a reminder that the executive branch must act within the scope of its jurisdiction and subject to judicial supervision.
Tomas Nashongo is a recent graduate from the university of Namibia ,whom is eager to conquer the world and seeking employment , he can be contacted thomasNashongo@gmail.com
