Ministry of Finance, page 10

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

3 July 2002

Not Available

To appropriate amounts of money to meet the financial requirements of the State During the financial year ending 31 March 2003.

3 June 2009

Not Available

To appropriate amounts of money to meet the financial requirements of the State during the financial year ending 31 March 2010.

3 September 1997

Not Available

To amend the Income Tax Act, 1981, so as to redefine "assessment" and "gross income"; to deem the withdrawal of certain assets from a trade or the removal from Namibia, in respect of which deductions have been claimed, as taxable recoupments; to increase the amount which may be deducted in respect of premiums for educational policies and contributions to retirement funds; to extend the date for the furnishing of returns of income for the assessment of tax from ninety days to one hundred and twenty days after the end of the year of assessment; to require that the return of income for the assessment of tax includes a computation of taxable income and the amount of tax due; to exempt taxpayers, other than companies, receiving a remuneration from one source only and with no claims for expenses against such remuneration, from the obligation to furnish a return of income for the assessment of tax; to provide that returns of income for the assessment of tax for any year that ended on or before 31 December 1997 for companies and 28 February 1998 for individuals are due on 30 April1998 and 30 June 1998 respectively, and shall include computations of taxable income and tax due, and payment of the tax due; to provide that any taxes due are to be paid on the due dates for the furnishing of the return of income for the assessment of taxes, irrespective of any extension of time that may have been granted for the furnishing of the return of income; to allow an employer to deduct from the taxable income of an employee any contributions to a retirement annuity fund on proof of payment thereof; to provide that tax credits may be set off against any other taxes due; to require an employer to, during the year of assessment, reconcile the employees' tax deducted during such year to the amount calculable from the deduction tables in respect of qualifying employees; to repeal superfluous provisions; and to provide for incidental matters.

30 March 1992

Not Available

To appropriate additional amounts of money to meet the financial requirements of the State during the financial Year ending 31 March 1992.

31 August 2004

Not Available

To amend the Bank of Namibia Act, 1997, so as to enhance transparency, accountability and efficiency in the policies and operations of the Bank of Namibia; to provide for the clarification of the financial relationship between the Government and the Bank; and to provide for incidental matters.

31 July 1990

Not Available

To appropriate amounts of money to meet the financial requirements of the State during the financial year ending 31 March 1991.

31 May 2013

Not Available

To appropriate amounts of money to meet the financial requirements of the State during the financial year ending 31 March 2014.

31 May 2010

Not Available

To amend the Transfer Duty Act, 1993 in order to determine the rate of transfer Duty payable by juristic persons and to provide for matters incidental thereto.

31 May 2011

Not Available

To appropriate amounts of money to meet the financial requirements of The State during the financial year ending 31 March 2012.

31 May 2011

Not Available

To amend the Pension Funds Act, 1956, so as to empower the Minister to make regulations prescribing the minimum or maximum amount or both the minimum and maximum amounts which a pension fund may invest in or outside Namibia or in particular assets or in particular kinds or categories of assets whether in Namibia or elsewhere, prescribing a framework for the investment of pension fund assets in unlisted investments, authorizing the registrar to grant conditional exemption from certain provisions, and prescribing administrative penalties for contravention or failure to comply With certain regulations; and to provide for incidental matters.

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