NTB warns operators over unpaid levies
The Namibia Tourism Board (NTB) is reminding tourism operators to keep up with their legal obligations, warning that failing to collect and remit mandatory tourism levies could lead to penalties, criminal sanctions, and, in some cases, the loss of their registration.
The warning forms part of the NTB’s Know NTB – “Register. Comply. Thrive” campaign, which aims to help tourism businesses better understand the rules governing the industry and encourage voluntary compliance.
The campaign also highlights the NTB’s dual role as both the regulator of Namibia’s tourism sector and the organisation responsible for promoting the country as a tourism destination.
The NTB is responsible for registering accommodation establishments and other regulated tourism businesses, as well as administering and collecting the tourism levy.
As part of these responsibilities, registered accommodation operators are required to collect the prescribed levy from guests on behalf of the NTB and pay it over within the stipulated timeframe after each two-month levy period.
Operators must also submit a completed Tourism Levy Return and Statistics Form, together with proof of payment. This allows the NTB to reconcile payments and maintain accurate statistics on the tourism industry.
The board said failing to collect and remit the levy within the prescribed period amounts to non-compliance and could result in enforcement action.
There is also a financial cost to late payment. Under Regulation 5 of the Namibia Tourism Board Regulations, Government Notice No. 137 of 2004, unpaid levies attract an additional charge of 5% of the outstanding amount for every month, or part of a month, that the payment remains overdue.
The penalties can go beyond additional charges.
According to the NTB, if an owner fails to settle an outstanding levy and accumulated charges within 14 days of receiving a written demand, the owner commits an offence. A conviction could result in a fine of up to N$4,000, imprisonment for up to one year, or both, under Regulation 6.
Operators also need to keep their registration requirements in order. Continued non-compliance could lead to regulatory action, including the possible withdrawal of an operator’s registration under Section 26 of the Namibia Tourism Board Act, subject to the procedures set out in the legislation.
Through the Know NTB campaign, the board says it wants operators to understand that compliance is about more than avoiding penalties.
It is also about supporting a professional, responsible and sustainable tourism industry in which businesses operate within a clear and fair regulatory framework.
