The Namibia Revenue Agency (NamRA) is tightening its grip on the country’s betting and gambling industry, targeting both operators and winners who may not be declaring income, as part of an intensified enforcement drive.
The tax authority is relying on a newly signed cooperation agreement with the Gambling Board of Namibia, which will give it access to detailed data on operators and winnings, in a move aimed at closing compliance gaps and bringing more participants into the tax net.
NamRA Commissioner Sam Shivute said the agreement signals a shift towards stricter oversight of a fast-growing sector that has remained unevenly regulated from a tax perspective.
“We are going to receive data on all players in the industry and compare it with our tax records. Where there is non-compliance, we will raise assessments to ensure the correct taxes are paid,” Shivute told The Brief.
The move will allow NamRA to track casino operators, betting businesses, gambling machine owners and individuals earning income from gambling activities.
Under the arrangement, the tax authority will cross-check information from the Gambling Board against its taxpayer register to identify individuals and companies that are either not registered or under-declaring income.
Shivute said Namibia’s tax laws already allow for the taxation of gambling-related income where it constitutes profit or business activity, but enforcement has been limited by weak monitoring and fragmented data.
“Once you are generating income or profit, it falls within the tax net. The challenge has been visibility and data. This agreement addresses that,” he said.
The cooperation will also extend to monitoring gambling machines, with authorities seeking to curb the proliferation of illegal or unregistered equipment in the market.
The crackdown comes as NamRA steps up efforts to broaden the tax base and strengthen revenue collection amid rising fiscal pressures.
Shivute warned that operators and individuals who fail to regularise their tax affairs risk facing assessments, penalties and further enforcement action.
“We are calling for voluntary compliance. Those who are not registered must come forward, declare their income correctly and pay what is due,” he said.
The tax authority has also urged taxpayers with outstanding obligations to take advantage of the current tax amnesty programme before it closes later this year.
The latest move underscores a more assertive approach by NamRA as it seeks to bring previously under-monitored sectors into full compliance and ensure that all taxable income is accounted for.
