Ministry of Finance, page 9

Cabinet Decision or Date/Year of Enactment Date of Review Name of the Document Purpose/Rationale of Policy(ies)/ Strategies

27 July 2005

Not Available

To appropriate amounts of money to meet the financial requirements of the State During the financial year ending on 31 March 2006.

27 June 2008

Not Available

To amend the Value-Added Tax Act, 2000, so as to zero rate fresh and dried beans, sunflower cooking oil, animal fat, bread, and bread and cake flour; and to provide for incidental matters.

27 September 2002

Not Available

To amend the Income Tax Act, 1981, so as to include in the definition of "gross income" certain amounts accrued from a pension preservation fund; to define and redefine certain expressions; to provide that only companies are eligible for registration as registered manufacturers and to replace existing incentives for registered manufacturers with an incentive tax rate; to allow financing costs incurred for the acquisition of certain assets for a taxpayer's trade to be deducted over the period of the finance agreement; to revise the incentives for the export of manufactured goods by registered manufacturers; to make provision for an additional deduction in respect of land-based transport costs incurred by registered manufacturers; to prescribe when income returns are to be furnished by different categories of taxpayers and when notices of assessment must be issued to them; to increase the limit of fines which may be prescribed for contravention of a regulation; to repeal the requirement that livestock be valued at standard livestock values and farm produce be valued for purposes of calculating tax; to prescribe the rates of normal tax applicable to different categories of companies; and to provide for incidental matters.

28 March 1994

Not Available

To appropriate additional amounts of money to meet the financial requirements of the State during the financial Year ending 31 March 1994.

29 June 2011

Not Available

To amend the Income Tax Act, 1981, so as to provide for the registration of a retirement annuity fund under the Pension Funds Act as a further requirement for approval of such fund by the Minister in respect of any year of assessment; and to provide for incidental matters.

29 March 1993

Not Available

To appropriate additional amounts of money to meet the financial re quirements of the State during the Financial year ending 31 March 1993.

29 May 1998

Not Available

To amend the Sales Tax Act, 1992, so as to increase the rate of tax applicable to goods and to decrease the rate of tax applicable to services.

29 May 1998

Not Available

To amend the Income Tax Act, 1981, so as to increase the rate of income tax payable by individuals earning taxable income in excess of N$100 000 per annum and by companies and mining companies, other than diamond mining companies.

3 December 1990

Not Available

To provide for the payment of pensions and gratuities to members of the National Assembly, other office- bearers and their widows, widowers and dependants; to regulate the payment of contributions by members and office-bearers; and for matters connected therewith

3 December 1990

Not Available

  • Document Not Available

To extend membership of the medical aid scheme established for the public service under the Public Service Act, 1980, to members and former members of the National Assembly, judges and former judges of the Supreme Court and the High Court, certain other office-bearers and other persons and to their surviving spouses; to repeal section 1 of the Medical Aid Scheme for the Government Service Extension Act, 1982; and to provide for matters connected there- with.

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