Namibia's Ministry of Finance has published the 2022/23 Budget Statement delivered by Minister Iipumbu Shiimi on 24 February 2022. Regarding Tax Policy and Administration, the Minister notes that a decision has been made to delay the implementation and/or announcement of any tax proposals that could stifle economic recovery. Accordingly, only the implementation of measures that could potentially provide some relief to taxpayers is being advanced, which include the following as outlined in th…