Measure
Access to Records and Computers
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Services | 27/11/2000 | |
| Summary: A taxation officer authorized by the Commissioner can stop, search, and question vehicles and people suspected of importing goods into Namibia. |
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| Description: According to Value-Added Tax Act 10 of 2000 - Section 49. (1) For the purposes of the administration of this Act, any taxation officer who has been authorised thereto by the Commissioner in writing - (g) may stop and board any vehicle which the taxation officer has reasonable cause to believe is importing goods into Namibia, and may search such vehicle or any person found on or in such vehicle for imported goods, and may question such person with respect to any matter dealt with in this Act. |
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Commodities Affected by the Measure
| # | HS Code | Description |
|---|---|---|
| 1 | 01 - 99 | All Commodities |
Procedures Implementing the Measure
No procedures found under this measure.
Legal Documents Related to the Measure
| Name | Type | Category |
|---|---|---|
| Value-Added Tax Act 10 of 2000 | Act | Import/Export |