Shilimelas' N$21m NamRA court challenge tossed out
Wife ordered to pay NamRA legal fees
The taxman had frozen the bank accounts of Shilimela's wife, which were allegedly used as conduits to avoid paying taxes.
Businesswoman Esser Naukosho, wife of prominent northern-based businessman Banda Shilimela, has lost an urgent application against the Namibia Revenue Agency (NamRA), which froze several of her bank accounts over alleged outstanding value-added tax (VAT) amounting to approximately N$21 million.
She was also ordered to pay NamRA's legal costs.
The urgent application to have her bank accounts unfrozen, filed in October this year, was dismissed yesterday in the Windhoek High Court.
Naukosho told the court she had no access to money because NamRA froze her bank accounts, allegedly "for reasons unknown to me.
“I have no way to support myself. The consequences of NamRA's actions are and will be devastating to me," Naukosho claimed in the urgent application against the revenue agency.
NamRA maintained that the Shilimelas were aware of their VAT liabilities from as far back as 2022, before the agency froze the bank accounts on 8 October.
Naukosho had asked the court to review and set aside NamRA’s decision to freeze and withdraw funds from four of her bank accounts.
Revenue agency directive
NamRA opposed the application, with its commissioner Sam Shivute saying that an investigation was carried out in 2022, during which it was found that Naukosho allegedly used her personal accounts, registered in her name, as a conduit to make various payments on behalf of her husband's business, Shilimela Security and Debt Collection.
Following the investigation, NamRA directed FNB Namibia to freeze Naukosho’s accounts, instructing that any incoming funds be immediately transferred to a government account until the full balance of the alleged tax debt is settled.
Shivute explained that tax legislation considers spouses as separate taxpayers – even if they are married in community of property.
"Hiding or diverting money to another person's bank account is an act of concealing the true source of money that should have been properly declared and subjected to tax assessments," he said, adding that Shilimela Security and Debt Collection allegedly used Naukosho accounts for business transactions without meeting the VAT requirements.
"[Naukosho], who allowed her account to be used by [the business], owes NamRA more than N$20 million.”
Lacking urgency
Yesterday, High Court judge Kobus Miller dismissed Naukosho’s application on the grounds that it was not urgent. “The matter is struck from the roll for lack of urgency. The matter is also removed from the roll and regarded as finalised."
Naukosho was also ordered to pay the legal costs of NamRA, as a first respondent in the matter, and Shivute, who was cited as the second respondent.
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She was also ordered to pay NamRA's legal costs.
The urgent application to have her bank accounts unfrozen, filed in October this year, was dismissed yesterday in the Windhoek High Court.
Naukosho told the court she had no access to money because NamRA froze her bank accounts, allegedly "for reasons unknown to me.
“I have no way to support myself. The consequences of NamRA's actions are and will be devastating to me," Naukosho claimed in the urgent application against the revenue agency.
NamRA maintained that the Shilimelas were aware of their VAT liabilities from as far back as 2022, before the agency froze the bank accounts on 8 October.
Naukosho had asked the court to review and set aside NamRA’s decision to freeze and withdraw funds from four of her bank accounts.
Revenue agency directive
NamRA opposed the application, with its commissioner Sam Shivute saying that an investigation was carried out in 2022, during which it was found that Naukosho allegedly used her personal accounts, registered in her name, as a conduit to make various payments on behalf of her husband's business, Shilimela Security and Debt Collection.
Following the investigation, NamRA directed FNB Namibia to freeze Naukosho’s accounts, instructing that any incoming funds be immediately transferred to a government account until the full balance of the alleged tax debt is settled.
Shivute explained that tax legislation considers spouses as separate taxpayers – even if they are married in community of property.
"Hiding or diverting money to another person's bank account is an act of concealing the true source of money that should have been properly declared and subjected to tax assessments," he said, adding that Shilimela Security and Debt Collection allegedly used Naukosho accounts for business transactions without meeting the VAT requirements.
"[Naukosho], who allowed her account to be used by [the business], owes NamRA more than N$20 million.”
Lacking urgency
Yesterday, High Court judge Kobus Miller dismissed Naukosho’s application on the grounds that it was not urgent. “The matter is struck from the roll for lack of urgency. The matter is also removed from the roll and regarded as finalised."
Naukosho was also ordered to pay the legal costs of NamRA, as a first respondent in the matter, and Shivute, who was cited as the second respondent.
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