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Taxation in Namibia : ウィキペディア英語版
Taxation in Namibia

This is an overview of taxes charged to individuals and companies in Namibia.
==Income Tax==
Personal income tax is applicable to total taxable income of an Individual and all individuals are taxed at progressive marginal rates over a series of income brackets. The tax year runs from 1 March to 28 February.
Tax rates for the 2010/2011 to 2012/2013 tax years were as follows:〔PAYE12 Volume 18 published by The Ministry of Finance in Namibia〕
Tax rates proposed for the 2013/2014 tax year are as follows:〔(PWC Namibia 2013 Tax Reference and Rate Card )〕
Income tax is typically withheld by the employer.
Individuals are responsible for submitting a tax return form to the Receiver of Revenue once a year. Individual taxpayers are categorised into three groups each submitting a different colour tax return. There are brown, blue and yellow forms. 〔http://www.namtax.com/what-colour-tax-reform-do-i-need-blue-brown-or-yellow〕
Since 2014 taxpayers can use an online wizard to help prepare the blue tax form〔http://www.namtax.com〕

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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