A friend of mine was asking me about the new tax amendments regarding the definition of "Namibia" ( which is now extended to 200 nautical miles and not 12). He is a Spanish captain fishing in Namibia working approximately 5 months per year in Namibia and not necessarily continuously. What are his tax liabilities seeing that he is a non-resident? When does the actual law come into force? When do they start paying tax?
The law is already active from 30 December 2015. Please visit the PWC Namibia website for the detailed summary of the legislation. He may already be taxable and should contact a tax consultant at PwC Walvisbay or Windhoek to discuss.
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