Measure

An exporter can file a written objection to an assessment or re-assessment with the Commissioner within 90 days of the assessment date. If the objection is late, the Commissioner will only consider it if there are valid reasons for the delay; otherwise, the assessment is final.

Objections

18. (1) An exporter who is aggrieved by an assessment or re assessment made in terms of section 10 or 12, may within 90 days of the date of assessment or re-assessment lodge an objection against the assessment or re-assessment, with the Commissioner. 

(2) The Commissioner may not consider an objection made under subsection (1) which is not send to Commissioner’s office within the time period stated in that subsection, unless the Commissioner is satisfied that reasonable grounds exist for the delay in making the objection. Republic of Namibia 11 Annotated Statutes Export Levy Act 2 of 2016

(3) An objection made in terms of this section must be in writing and must specify in detail the grounds on which it is made.

(4) On receipt of an objection under subsection (1), the Commissioner -

(a) must consider the objection and may reduce or alter the assessment or re-assessment concerned;

(b) may reject the objection and must send to the exporter a notice of such rejection; and

(c) must record any reduction, alteration or rejection made in respect of an assessment.

(5) If no objection is made to an assessment or re-assessment in terms of this section or if an objection is rejected by the Commissioner under subsection (4)(b) or withdrawn by the exporter concerned, the assessment or re-assessment and the reduced or altered assessment is final