(c) in the case of an import of services, be paid by the recipient of the services. (b) in the case of an import of goods, be paid by the importer or (a) in the case of a supply to which subsection (l)(a) applies, be accounted for by the registered person making the supply or (2)Ğxcept as otherwise provided in this Act, the tax payable under subsection (1) shall – ![]() Provided that where goods referred to in paragraph (i), having been damaged and recovered under a short-term insurance contract, are subsequently supplied by a short-term insurer, the rate of tax specified in paragraph (ii) shall apply in respect of those goods. ![]() (ii) in any other case, 15 per cent on the value of the supply or import: (i) in the case of a supply or import of goods specified in paragraph 2 of Schedule 11,30 per cent on the value of that supply or import and (b) on every import of goods or import of services, other than an exempt import, calculated at the rate of (a) on every taxable supply by a registered person and (1) Subject to this Act, there shall be levied and paid, for the benefit of the State Revenue Fund, a tax (to be known as the value-added tax) – ![]() Industrial Relations Policy and Disciplinary Procedures Online source of Namibian Labour Law, including Labour court reports, comments and general information pertaining to Namibian Law
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