Finance ministry stated the Value-Added Tax Amendment Act 2022 became effective on Sunday, 1 January 2023.
Ministry’s spokesperson Wilson Shikoto late last month said the amendments to the Act include the re-classification of the supply of sanitary pads as a zero-rated supply.
“This means no value-added tax (VAT) is to be charged on sanitary pads products as of 1 January 2023,” he explained.
Shikoto added that registered VAT persons or vendors are, therefore, reminded to adjust their sales systems to implement the new provision of the law and accordingly provide the necessary relief on the cost of these products to consumers.
The deputy finance minister in November 2022 tabled a bill in the National Assembly that proposed the supply of sanitary pads be included in the list of items that are zero-rated for VAT to lower the costs of the product in general.
Popular Democratic Movement (PDM) president McHenry Venaani 2016 tabled a motion in parliament, saying the government should see to it how it can make sanitary pads more affordable for every girl in Namibia.
In June, deputy information minister Emma Theofelus received the United Nations Population Award for her work advocating for women’s empowerment and adolescent sexual and reproductive health in Namibia.
Theofelus advocated for the abolishment of VAT on sanitary products to enhance affordability.
The youthful member of parliament March 2021 tabled a motion in the National Assembly, saying there should be a tax exemption imposed on menstrual products.
“Period poverty is one of the undignifying processes women and young ladies have to experience. Your period is such a natural process and not something they can opt-out of. There are not enough social and economic circumstances to create safety for young women,” she said at the time.
Signed by President Hage Geingob on 29 December 2022 to amend the Value-Added Tax Act 2000, among others to enable a person carrying on a taxable activity, but it is not yet making taxable supplies to be registered to provide that the conducting of a taxable activity or the importation of goods by a registered person must be connected with the making of taxable supplies.
Furthermore, it enables the commissioner to determine how a tax return or notice of assessment may be furnished or served to provide for the allocation of VAT payments and provide for incidental matters.