Who is a Representative?

Any natural person who provide advice to other person about the application of Tax law or completes or assist with the completion of a return for another person. A company carrying on business or having an office in Namibia is required to appoint an individual (known as a Public Officer) resident in Namibia, to represent it for tax purposes. A company's auditors may not hold office as its Public Officer. In addition, a company must have an address in Namibia at which any official tax notices or documents may be delivered.