Your question
I forgot to pay my tax for almost 10 years. Can I get arrested, and how long is the jail time?
The supplied sources do not establish that you can be arrested merely because VAT was unpaid for almost 10 years. They do establish a civil monetary consequence: a penalty of 10% of the unpaid tax for each month or part of a month after the due date, capped at the amount of unpaid tax, in addition to interest under section 53 1.
The sources indicate possible imprisonment for separate offences, such as knowingly or recklessly making a false or misleading statement to a taxation officer, for up to two years, or up to one year where the statement or omission was not knowingly or recklessly made 3. Another offence provision shown provides for a fine of up to N$8,000, imprisonment of up to two years, or both, but the supplied extract does not identify the precise conduct covered 2.
Therefore, the supplied sources do not state a jail term for late payment alone, and they do not provide enough information to determine whether an arrest would occur in your circumstances. They also show that the Commissioner may request that a person be prevented from leaving Namibia until tax is paid or a satisfactory payment arrangement is made 6.
Verified sources
Where this answer comes from
Value-Added Tax Act 10 of 2000
required by this Act shall be liable for the payment of a penalty of N$100 for each day during which the return or import declaration remains outstanding. [Section 67 is substituted by Act 34 of 2000. ] Penalty for failure to pay tax when due 68. (1) Any person who fails to pay any tax payable under this Act on or before the due date for payment shall be liable for the payment of a penalty equal to 10 per cent of the amount of unpaid tax for each month or part thereof reckoned from the first day after the due date to the date of payment of such unpaid amount. [Subsection (1) is substituted by Act 12 of 2004. ] (2) The penalty imposed under subsection (1) shall not exceed the amount of unpaid...
Value-Added Tax Act 10 of 2000
or her duties under this Act shall be guilty of an offence and liable on conviction to a fine not exceeding N$8 000 or to imprisonment for a period not exceeding two years or to both such fine and such imprisonment. Offences by taxation officers
Value-Added Tax Act 10 of 2000
(a) makes a statement to a taxation officer that is false or misleading in any material respect; or (b) omits from a statement made to a taxation officer any matter or thing without which the statement is misleading in any material respect, shall be guilty of an offence and liable on conviction - (i) where the statement or omission was made knowingly or recklessly, to a fine not exceeding N$8 000 or to imprisonment for a period not exceeding two years or to both such fine and such imprisonment; or (ii) in any other case, to a fine not exceeding N$4 000 or to imprisonment for a period not exceeding one year or to both such fine and such imprisonment. (2) A reference in this section to a state...
Value-Added Tax Act 10 of 2000
56. Failure to furnish returns, import declarations or other documents
Value-Added Tax Act 10 of 2000
(a) directly or indirectly asks for, or takes in connection with any of his or her duties, any payment or reward, whether pecuniary or otherwise, or any promise or security for any such payment or reward, not being a payment or reward which the taxation officer is lawfully entitled to receive; or (b) enters into or acquiesces in any agreement to do, abstain from doing, permit, conceal or connive at any act or thing whereby the tax revenue is or may be defrauded, or which is contrary to the provisions of this Act or to the proper execution by the taxation officer of his or her duties, shall be guilty of an offence and liable on conviction to a fine not exceeding N$20 000 or to imprisonment fo...
Value-Added Tax Act 10 of 2000
with the clerk of the magistrate’s court having jurisdiction in respect of the person by whom such amount is payable in accordance with this Act. (6) Where, in addition to any amount of tax which is due and payable by any person under this Act, any amount of interest or penalty is payable, any payment made by that person in respect of such tax, interest or penalty which is less than the total amount due shall be dealt with as made - (a) in respect of such tax; and (b) to the extent that such payment exceeds the amount of such tax , in respect of such interest; and (c) to the extent that such payment exceeds the sum of such tax and interest, in respect of such penalty . [Subsection (6) is sub...