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Tax refund scam may go up to N$400 mill
Tax refund scam may go up to N$400 mill

Tax refund scam could hit N$400m

What probe has uncovered so far: • Stolen amount now at N$136m • About 1 000 suspects implicated • NamRA flags 56 institutions • Taxman goes after VAT refund looters
NamRA commissioner Sam Shivute says the country loses billions through fraudulent VAT refunds.
Ellanie Smit
As investigations continue into the massive fraudulent tax refund scam, the amount involved may reach up to N$400 million.

This is according to the commissioner of the Namibia Revenue Agency (NamRA) Sam Shivute, who says that the number of people involved in the scam has now reached close to 1 000, while the current amount involved stands at N$136 million.

This is just for income tax, Shivute said, adding that NamRA is also constituting a team to probe value-added tax (VAT) refund fraud.

He made the revelations on The Agenda show, which aired last night, where he also touched on pertinent tax matters and the agency’s efforts to close loopholes in order to optimise revenue collection.

Scheme uncovered

Last March, NamRA initially detected an N$15.2 million tax refund scam. The amount later ballooned to N$104 million.

At that stage, it was thought that at least 122 taxpayers, all individuals, some tax consultants, and NamRA staff members, had colluded to defraud the taxman.

Investigations indicated that the refunds in question date back to 2019.

The fraudulent income tax claims were made mainly by individuals who switched from being salaried employees to provisional taxpayers.

Individual provisional taxpayers are salaried employees with an extra income, directors of companies, or self-employed.

The observed trend is that several individual taxpayers' profiles are changed (mostly by taxpayer representatives or bookkeepers) to provisional taxpayer status, which is associated with taxpayers earning income from sources additional to their employment, such as farming.

More and more

Subsequently, revised returns would be submitted with inflated deductions, which would result in tax refunds being due to the affected taxpayer.

"The number just continued increasing. We started first with about only N$15 million, and there were only seven institutions involved."

Shivute said that there are now more than 56 institutions involved.

"Here we are talking about different government ministries; you are talking about different private sectors, while the number of individuals involved is getting closer to 1 000."

Investigations increasing

He further said that the total amount that they conclusively know was stolen from government is N$136 million.

"But as the investigation continues, that amount will go up to N$400 million. I am 100% sure of that. But what people need to know is that this is just the fraudulence within income tax. When you look at income tax refunds, it only makes up 5% of the total refunds that we pay, because 95% of refunds are in VAT, and we do refunds between N$6 billion to N$7 billion on an annual basis.

"So, with this case, we are making progress, and more than 50 cases have been reported to the police."

Shivute said that they are putting a team together to also investigate VAT fraud.

"That fraud will go into the billions."

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Namibian Sun 2024-11-23

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