Tax Planning vs Tax Avoidance: Navigating Namibia’s Anti-Avoidance Rules

This session will equip business accountants with a clear understanding of Namibia’s tax planning and anti-avoidance framework. This session will highlight lawful tax-saving strategies while addressing the risks of aggressive tax avoidance and evasion.

3 CPD units September 17, 2025

What will set you apart

By completing this course you will gain the following competencies

Identify and distinguish between tax planning, tax avoidance, and tax evasion.
Apply Section 95 of the Income Tax Act and understand the Minister’s powers in challenging transactions.
Recognize common schemes and arrangements that raise red flags for Inland Revenue.
Implement effective, compliant tax strategies to protect your clients and practice.

Event breakdown

Introduction– Why tax planning matters for business accountants
Key Definitions– Planning vs avoidance vs evasion
Section 95 Explained– Understanding the Minister’s discretionary powers
Common Schemes & Red Flags– What triggers scrutiny
Practical Case Studies– Lessons from recent court rulings
Building Compliant Strategies– Best practices for sustainable tax planning
Q&A

Category: TaxationType: CPD CourseCPD category: Taxation

Description

Tax planning is a vital tool for business growth, but when does it cross the line into tax avoidance or evasion? This session explores Namibia’s legal landscape for tax planning. You’ll gain practical insights into the key provisions of Section 95, understand the latest court cases, and learn how to structure transactions that stand up to scrutiny. Whether you’re advising clients or managing your own practice, this training will empower you to confidently navigate tax compliance and reduce risk while optimizing tax outcomes.

You will earn a certificate

On successful completion you will receive a certificate for 3 CPD units in Taxation.

Requirements

Laptop, desktop, or mobile device with internet access
Microsoft Edge, Google Chrome, Safari, or Firefox browser