Also known as: judge Shivute · Detective Warrant Officer Shivute
Namibia Revenue Agency commissioner; led customs system upgrade and tax compliance initiatives, but faced ombudsman findings of unfair recruitment practices.
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April 2026
The Namibian
Namra commissioner Sam Shivutesays the agency handled15 legal cases valued at approximately N$622 million, winning 14
Source
“Namra commissioner Sam Shivute says the agency handled 15 legal cases valued at approximately N$622 million, winning 14 of them, reflecting a strong enforcement record.”
Sam Shivutesays the agency recoveredN$171 million from VAT fraudulent activities
Source
“Shivute says the agency has also made progress in combating fraud, particularly in value-added tax, where N$171 million was recovered from fraudulent activities.”
Namra commissioner Sam Shivutesays the agreement signalsa shift towards stricter oversight of a fast-growing sector
Source
“Namra commissioner Sam Shivute says the agreement signals a shift towards stricter oversight of a fast-growing sector that has remained unevenly regulated from a tax perspective.”
Shivutewarns that operators and individuals who fail to regularise tax affairs riskfacing assessments, penalties and further enforcement action
Source
“Shivute warns that operators and individuals who fail to regularise their tax affairs risk facing assessments, penalties and further enforcement action.”
Namra commissioner Sam Shivutesaidonly 5% of companies comply with regulations on licence transfers
Source
“This comes after Namra commissioner Sam Shivute yesterday said only 5% of companies comply with regulations on the transfer of mineral and petroleum licences.”
NamRA Commissioner Sam Shivuteis recommended to establishsystematic, risk-based tax audit programme for gold mining
Source
“Kandjeke further recommends that the NamRA Commissioner Sam Shivute establish a systematic, risk-based tax audit programme targeting high-risk industries such as gold mining, develop sector-specific audit guidelines, and improve coordination with the mines ministry to cross-verify production and royalty data.”
Sam Shivutesays he heard from God when he decidedto change recruitment procedures from hiring only unemployed graduates to including previously employed people
Source
“Namibia Revenue Agency (Namra) commissioner Sam Shivute says he "heard from God" when he decided to change recruitment procedures from hiring only unemployed graduates to including people previously employed.”
NamRA Commissioner Sam Shivuteurgedsmall online importers to work closely with the agency
Source
“NamRA Commissioner Sam Shivute, last year, in December, urged small online importers to work closely with the agency, saying trade is the "engine of economic growth" and a key driver of business development in the country.”
President Netumbo Nandi-Ndaitwah called on Namibian businesses to leverage strengthened ties with China to pursue investment, manufacturing, and value-addition opportunities that can create jobs and support economic transformation. Speaking at the Namibia-China Business Forum in Beijing during a state visit, she urged companies to build strategic partnerships with Chinese counterparts and emphasised moving beyond raw material exports to focus on projects generating greater economic value.
President Netumbo Nandi-Ndaitwah called on Namibian businesses to leverage strengthened ties with China to pursue investment, manufacturing, and value-addition opportunities that can create jobs and support economic transformation. Speaking at the Namibia-China Business Forum in Beijing during a state visit, she urged companies to build strategic partnerships with Chinese counterparts and emphasised moving beyond raw material exports to focus on projects generating greater economic value.
The National Youth Service and Namibia Revenue Agency have signed a three-year Memorandum of Understanding to enhance cooperation in human capital development, capacity-building and national development, including a three-month National Service Training programme for graduate recruits at NamRA.
The Namibia Revenue Agency and National Youth Service have signed a three-year Memorandum of Understanding to strengthen youth development and prepare graduates for public service work through a three-month National Service Training programme focusing on discipline, work ethics, and public service readiness.
Child hunger in Omaheke Region persists despite Namibia's economic potential, with regional leaders expressing concern. NamRA employees donated food items worth more than N$44,000 to community organisations caring for vulnerable children.
Namibia's finance minister said the government is reconsidering its ban on importing vehicles older than 12 years, acknowledging that the policy may have only increased costs for consumers without stopping the vehicles from entering the market. The minister noted that import policies were developed before online shopping and small-scale import businesses became common.
Prime Minister Elijah Ngurare met with the finance minister and Namibia Revenue Agency commissioner to discuss solutions for small import entrepreneurs, known as 'Order With Me' operators, who face complaints over high and unpredictable customs duties, VAT, and courier clearance charges that are making their businesses unsustainable.
The Namibia Revenue Agency rolled out version 4.4.1 of the ASYCUDAWorld customs system on 5 May, replacing a system that was operating 11 versions behind. Initial delays at border posts including Katima Mulilo and Ariamsvlei have been resolved, and the system has already processed goods worth N$18 billion.
The chief of the Namibian Revolutionary Transport Union has criticised long delays at border posts, blaming slow processes within the Namibia Revenue Agency and calling for contingency plans. A truck driver cited extended waits during verification and inspection at Oshikango Border Post.
The Namibia Revenue Agency collected N$500 million in three months through a compliance initiative and recovered a further N$622 million through legal action against non-compliant taxpayers, winning 14 of 15 cases. The agency also recovered N$171 million from VAT fraud and intercepted N$67 million in drug-related cases as part of its push to meet its revised revenue target of N$88 billion.
The Namibia Revenue Agency has signed a cooperation agreement with the Gambling Board to access data on operators and winners to close compliance gaps and ensure betting and gambling income is properly taxed. Namra commissioner Sam Shivute says the authority will cross-check gambling board data against tax records to identify non-compliance and is calling on operators and individuals to voluntarily regularise their tax affairs.
Namibia's Revenue Agency has warned that mineral and petroleum licence transfers are subject to Namibian tax even when conducted abroad, with only 5% of companies currently complying. A tax amnesty expires in October, but industry representatives have raised concerns that the current tax regime discourages investment.
The Namibia Revenue Agency and key state institutions have signed the Inter-Agency Standard Operations Framework for Coordinated Border Management to improve coordination at Namibia's borders, reduce delays in goods movement, and strengthen infrastructure and security. NamRA Commissioner Sam Shivute emphasised the need for effective implementation of initiatives like one-stop border posts and coordinated controls to support economic growth.
Auditor General Junias Kandjeke has found serious weaknesses in how the Ministry of Industrialisation, Mines and Energy and the Namibia Revenue Agency verify and collect royalties and taxes from gold mining, citing gaps in risk management, production verification and tax auditing that expose the state to potential revenue losses from one of its most valuable mineral resources.
The ombudsman has found that Namibia Revenue Agency commissioner Sam Shivute acted unfairly and contravened labour laws when he changed recruitment procedures for assistant tax officer positions, citing to the ombudsman that he "heard from God" when making the decision. The investigation found the agency's recruitment process was biased, lacked transparency, contradicted its own policies, and allegedly involved ethnic discrimination.
Lydia Nakale, a qualified graduate, runs a second-hand clothing business in Windhoek to support her family after struggling to find formal employment. She faces major challenges from police harassment of informal traders and high import duties from NamRA, which she says can nearly equal the cost of her goods, though she calls for greater government support for small businesses.
Namibian Police are appealing for public assistance in locating Mpho Mokhatu, a 30-year-old wanted in connection with a vehicle theft case in Windhoek, and Lyamine Proffesser Mupano, a 42-year-old man missing since 5 January in Tsumeb. Anyone with information is urged to contact the police units listed in the statement.