The Namibia Tourism Board (NTB) has issued a strong compliance warning to tourism operators, reminding registered accommodation establishments that failure to collect and remit mandatory tourism levies could result in financial penalties, criminal sanctions and, in certain cases, the withdrawal of their registration.
The warning forms part of the NTB’s ongoing Know NTB – “Register. Comply. Thrive” campaign, which seeks to raise awareness of tourism regulations, promote voluntary compliance, and strengthen operators’ understanding of legal responsibilities.
The campaign also aims to highlight the NTB’s dual role as both the regulator of Namibia’s tourism industry and a destination marketing organisation.
Under the Namibia Tourism Board Act, 2000 (Act No. 21 of 2000), NTB is responsible for promoting Namibia as a tourism destination while regulating the tourism sector, including the registration of accommodation establishments and other regulated tourism businesses and the administration and collection of the tourism levy, NTB said.
NTB has therefore reminded registered accommodation operators that they are legally required to collect the prescribed levy from guests on its behalf and remit the funds within the stipulated timeframe following each two-month levy period.
NTB said that Levy submissions must be accompanied by a completed Tourism Levy Return and Statistics Form and proof of payment to enable NTB to reconcile payments and maintain accurate industry statistics.
NTB has stressed that failing to collect and remit the levy within the prescribed period constitutes non-compliance and may trigger enforcement action.
More significantly, operators who fail to pay on time face an additional financial burden.
It said that in terms of Regulation 5 of the Namibia Tourism Board Regulations, Government Notice No. 137 of 2004, any levy outstanding after the prescribed due date attracts an additional charge of 5% of the outstanding levy amount for every month, or part of a month, that it remains unpaid.
The consequences can escalate beyond financial penalties.
Where an owner fails to settle an outstanding levy and any accumulated additional charges within 14 days of receiving a written demand from the NTB, the owner commits an offence, according to NTB. Upon conviction, the operator may face a fine of up to N$4 000, imprisonment for up to one year, or both, in terms of Regulation 6.
NTB has also warned that continued non-compliance with registration requirements could result in regulatory enforcement action, including the possible withdrawal of an operator’s registration under Section 26 of the Namibia Tourism Board Act, subject to the procedures prescribed by the legislation.
Through the Know NTB campaign, NTB said it wants tourism operators to better understand not only what is required of them, but also why compliance matters for a professional, responsible and sustainable tourism sector.
For operators, the message is clear: register, keep records, submit returns, pay levies on time and remain compliant to avoid escalating costs and enforcement action.
