The government is in the final stages of establishing a dedicated Tax Court, with the necessary legislation expected to be tabled during the 2025/26 financial year, Finance and Social Grants Management Minister Erica Shafudah has announced.
“The establishment of a dedicated Tax Court is at an advanced stage, and we expect to table the requisite legislation during the course of the FY2025/26. The draft bill, in this regard, is under review by the Legal Drafters,” Shafudah said while presenting the national budget in the National Assembly on Thursday.
The initiative is part of broader government efforts to streamline tax-related dispute resolution and enhance efficiency in handling tax litigation matters.
The announcement comes as the government also moves to create a Public Procurement Court, a proposal initially put forward by former Finance Minister Iipumbu Shiimi as part of the Public Procurement Amendment Bill of 2025.
“The public procurement court will provide a specialised forum for resolving disputes, ensuring that matters are adjudicated by judges with dedicated expertise in public procurement law,” Shiimi then said.
The bill aims to address shortcomings in the Public Procurement Act of 2015, which have been identified since its implementation. It proposes granting the court powers to hear appeals from the review panel, conduct reviews, and adjudicate non-compliance cases, including disputes over the interpretation of procurement laws.
The establishment of both specialized courts is expected to enhance legal clarity and efficiency in Namibia’s tax and procurement sectors, ensuring a fair and transparent adjudication process.
