Windhoek — The Ministry of Lands and Resettlement has reminded commercial landowners of the September deadline for the submission of land tax, saying the only exemption would be for landowners who have applied for an exemption.
The deadline for exemption is the end of August. "If an owner fails to pay any land tax or interest for late payment, when it is due and payable, the amount owing shall be recovered through court action as provided for under section 21(2) of the Land Valuation and Taxation Regulations 2007 of the Agricultural (Commercial) Land Reform Act 1995 (Act No. 6 of 1995) as amended or through other mechanisms such as expropriation.
Those land owners who did not pay up their accounts since 2005 are hereby kindly requested to pay up now," the ministry announced.
Land tax assessment forms have already been dispatched to landowners who have furnished the ministry with their postal details and whose properties are listed on the main valuation roll.
"For those landowners who did not furnish the ministry with their postal addresses, the onus is on them to collect their land tax assessments from the office of the Valuer General, Division of Rating and Taxation, at the ministry's head office in Windhoek in order to settle their land tax accounts on or before September 28," the ministry said.
Payments for land tax can be made at any office of the Receiver of Inland Revenue located in Walvis Bay, Windhoek, Oshakati, and Rundu or at any magistrate's office countrywide.
Landowners are also reminded that failure to furnish the ministry with information that has been requested for purposes of land taxation, attracts upon conviction a very steep fine of up to N$20 000 in accordance with the applicable law or imprisonment for a period of up to five years or both.
Application forms for exemptions to pay land tax can be obtained from the office of the Valuer-General in Windhoek, or from the ministry's regional offices in Mariental, Oshakati, Otjiwarongo, Gobabis, Swakopmund or Keetmanshoop during normal office hours.