Terms & Conditions
NamTax.com is brought to you by NamTax Online Services (Pty) Ltd. Reg 2014/0109.
Company Secretary: CR van Wyk and Company, Windhoek
Auditors: CR van Wyk and Company, Windhoek
The following terms will be assigned the following meanings when used in these Terms:
"NamTax Online Services (Pty) Ltd" means NamTax Online Services (Pty) Ltd (Proprietary) Limited trading as ""NamTax", the proprietor of the Website;
"Intellectual Property" means all patents, trademarks, designs, logos, trade or business names, trade secrets, know-how, and copyright or any changes or additions thereto (if any), whether or not registerable, registered or application for registration of any such rights has been made in any country;
"Income Tax Act" means the relevant sections pertaining to Namibian Income Tax Legislation.
"the Website" means the website located at http://www.namtax.com , https://www.namtax.com, and all content found therein, including but not limited to any text, images, computer programs, software code, metadata, databases, graphic design elements and all other materials accessible through the website, but expressly excluding links to external third party websites;
"Party/ies" means NamTax Online Services (Pty) Ltd and the User, or any one of them as the context indicates;
“Receiver of Revenue means the Namibian Receiver of Revenue;
"Service" means any tax-related service offered by NamTax Online Services (Pty) Ltd through the Website, from time to time, and a reference to "Services" shall mean any combination of such services as the context may indicate;
"Tax Practitioner" means any tax practitioner engaged by NamTax Online Services (Pty) Ltd to provide electronic feedback;
"Terms" means these terms and conditions,
"User" means - any person accessing any part of the Website, including the home page; or any person that has registered with NamTax Online Services (Pty) Ltd through the Website in order to use Services, and a reference to "you" means you in your capacity as a User.
The clause headings in these Terms have been inserted for purposes of convenience only and will not be taken into consideration in its interpretation;
Any reference to:
- the singular includes the plural and vice versa;
- any gender includes the other genders; and
- a natural person includes a juristic person and vice versa.
Any reference to "days" means calendar days, and any time period prescribed in these Terms will be calculated by excluding the first and including the last day of that period.
The word "including" means "including without limitation". The use of the word "including" followed by a specific example/s will not be construed as limiting the meaning of the general wording preceding it.
PART 1 - USE OF THE WEBSITE
BY ACCESSING AND USING THE WEBSITE, THE USER AGREES TO BE BOUND BY THESE TERMS, INCLUDING ANY PRIVACY, ACCEPTABLE USE OR OTHER POLICIES WHICH ARE PUBLISHED ON THE WEBSITE FROM TIME TO TIME.
IF YOU DO NOT AGREE TO BE BOUND BY THESE TERMS, YOU MUST LEAVE THE WEBSITE IMMEDIATELY. IF YOU DON'T, YOUR CONTINUED USE OF THE WEBSITE WILL BE INFERRED TO BE A STATEMENT OF YOUR INTENT TO BE BOUND BY THESE TERMS
If you cannot access these Terms from any link provided on the Website at any time, please request a manual copy from email@example.com
Use of the Website
The User agrees that the User will not utilise the Website or any Service to:
- upload, post or otherwise transmit any content that is unlawful, harmful, abusive, defamatory, obscene or otherwise objectionable or constitutes harassment or hate speech, or which is invasive of the privacy of another;
- impersonate any person connected to the Website or any Service or otherwise misrepresent their association with any such person;
- take any steps to disguise the origin of any communications or content;
- take any steps to restrict access to any part of the Website;
- upload, post or otherwise transmit any content that infringes the intellectual property rights of a third party or which the User is restricted from uploading, posting or otherwise transmitting by operation of law, contract or duty of care;
- use the Website or any Service to engage in any unsolicited, unlawful or unauthorised marketing, advertising or promotional activities, including but not limited to the harvesting of addresses and the sending of spam and chain letters;
- upload, post or otherwise transmit any content that contains any malicious code which is designed to or will have the effect of disrupting in any way and to any degree the operation of the Website or any Service, and of any software, hardware or electronic communications equipment on which it relies for its operation;
- collect and / or store data on any other User or Users;
- engage in any commercial activity on or through the Website without the prior written consent of NamTax Online Services (Pty) Ltd.
The User should regard nothing contained in the Website as an offer, but rather as an invitation to do business.
Security and monitoring
WHILE NamTax Online Services (Pty) Ltd TAKES ALL REASONABLE SECURITY PRECAUTIONS TO PROTECT THE ACCESSIBILITY AND INTEGRITY OF THE WEBSITE AND ALL CONTENT CONTAINED THEREIN, NamTax Online Services (Pty) Ltd WILL NOT BE LIABLE FOR ANY DAMAGE CAUSED BY THE MALICIOUS USE OF THE WEBSITE OR BY THE INTRODUCTION OR DOWNLOADING OF ANY HARMFUL OR DESTRUCTIVE DATA OR CODE THAT IS PASSED ON TO THE USER THROUGH THE USER's USE OF THE WEBSITE.
The User agrees that the User will not undertake any of the following acts:
- Gaining or attempting to gain unauthorised access to the Website or any part thereof;
- Intercepting or attempting to intercept any data contained in or transmitted to or from the Website without authority or permission to do so;
- Interfering or attempting to interfere with any data contained in or transmitted to or from the Website without authority or permission to do so;
- Using or attempting to use any device, including a computer program or a component designed primarily to overcome any security measures for the protection of data, to overcome any security measures used by NamTax Online Services (Pty) Ltd in relation to the Website;
- Interfering with the access of others to the Website which constitutes a denial, or partial denial of service to such persons;
- Delivering or attempting to deliver any unauthorised or malicious code or content to the Website; and/or
- There is no general obligation on NamTax Online Services (Pty) Ltd to monitor any data which is transmitted or stored via the Website; or to actively seek facts or circumstances which may indicate any unlawful activity. However, in order to provide secure Services and where required to do so under law, NamTax Online Services (Pty) Ltd may monitor and/or intercept electronic communications which are sent and received by the Website from time to time. The User hereby acknowledges that they are aware of such potential monitoring and/or interception and they expressly and voluntarily consent thereto.
Intellectual Property Rights
All right, title and interest in and to the Intellectual Property is owned by or licensed to NamTax Online Services (Pty) Ltd. The User unconditionally and irrevocably agrees that under no circumstances will it acquire any right, title or interest to the Intellectual Property and nor will it assert any claim in this regard.
The User acknowledges that the Website may contain links to third party advertising and material. Accordingly, the User agrees that all Intellectual Property in any third party advertisements or material vests in or is licensed to the relevant third-parties.
The "NamTax" name and logo are trademarks owned by NamTax Online Services (Pty) Ltd and may not be used by the User in any manner under any circumstances, without the express prior written permission of NamTax Online Services (Pty) Ltd.
The User shall not, under any circumstances and at any time, remove, amend, alter, copy, exploit or otherwise deal with any Intellectual Property relating to the Website or any Service.
Advertising, sponsorship and social media
The Website may contain third party advertising or material from time to time. NamTax Online Services (Pty) Ltd will not be responsible or liability for any error or inaccuracy appearing in any third party advertisement which appears on the Website.
The User acknowledges and agrees that NamTax Online Services (Pty) Ltd does not necessarily endorse or support any product or service that may be advertised in any third party advertisements or material that may appear on the Website from time to time.
The User acknowledges and agrees that NamTax Online Services (Pty) Ltd is not be liable for the content of any material posted or made available on any social media platform or blog which may be displayed on or linked to the Website from time to time.
In order to improve our Services, NamTax Online Services (Pty) Ltd may use a "cookie" and/or other similar files or programs which may place certain information on your device's hard drive when you visit the Website. A cookie is a small amount of data that our web server sends to your web browser when you visit certain parts of the Website.
- allow NamTax Online Services (Pty) Ltd to recognise your device when you return to the Website so that NamTax Online Services (Pty) Ltd can understand your interest in the Website and tailor its content and advertisements to match your interests (This type of cookie may be stored permanently on your device but does not contain any information that can identify you personally);
- identify you after you have logged in by storing a temporary reference number in the cookie so that our web server can conduct a dialogue with you while simultaneously dealing with other customers (your browser keeps this type of cookie until you log off or close down your browser when these types of cookie are normally deleted. No other information is stored in this type of cookie);
- allow you to carry information across pages of the Website and avoid having to re-enter that information;
- allow you access to stored information if you register for any of our Services;
- enable us to produce statistical information (anonymous) which helps us to improve the structure and content of the Website; and
- enable us to evaluate the effectiveness of our advertising and promotions.
- Cookies do not enable us to gather personal information about you unless you give the information to our server. Most internet browser software allows the blocking of all cookies or enables you to receive a warning before a cookie is stored. For further information, please refer to your Internet browser software instructions or help screen. Alternatively, information on deleting or controlling cookies is available at http://www.allaboutcookies.org.
No technology or applications may be used to perform automated searches of the Website and its content, including the use of web crawlers or web spiders, without the express, prior written permission from NamTax Online Services (Pty) Ltd, unless used for the performance of its services by a legitimate search engine operator.
The use of search technology in an unlawful manner, or for the collecting or harvesting of data for commercial gain, or which obstructs the efficient operation of the Website is strictly prohibited.
Hyperlinks, deep links & framing
Permission to link to the Website is given without assumption of any liability on the part of NamTax Online Services (Pty) Ltd. NamTax Online Services (Pty) Ltd reserves the right to withdraw such permission at any time and for any reason.
Hyperlinks, whether in the form of text, images or banner advertising, contained in the Website and directed towards third party websites are provided without any warranties or endorsements as to the content, suitability, accuracy or security of the third party websites linked to. The Website does not control and/or edit the content of the third party websites or pages linked to, and NamTax Online Services (Pty) Ltd disclaims all liability, direct or indirect, which may arise from the use or inability to use a link or a linked-to website. Use of the third party websites or pages linked to is exclusively at the risk of the User.
Express, prior written permission from NamTax Online Services (Pty) Ltd, which may be subject to any further terms and conditions that it deems fit, is required before the Website, any of its pages and/or any of the content contained therein is framed. Requests for permission can be submitted to firstname.lastname@example.org.
Termination of access to the Website
NamTax Online Services (Pty) Ltd reserves the right, in its sole and absolute discretion and without prior notification, to terminate access to and use of the Website by any User for any action or inaction by a User which constitutes a breach of these Terms, or as a result of events beyond the reasonable control of NamTax Online Services (Pty) Ltd, including technical failures, or for any other valid reason in law.
PART 2 - USE OF SERVICES
Privacy and Confidentiality of Communications
NamTax Online Services (Pty) Ltd may collect personal information about you from time to time to enable it to perform and provide the Services.
NamTax Online Services (Pty) Ltd will not use your personal information for any other purpose without your written consent. NamTax Online Services (Pty) Ltd will not disclose your personal information to any third parties who are not involved in the performance of the Services unless you have given your written consent for it to do so.
In providing your telephone, postal and e-mail address or similar details, you agree that NamTax Online Services (Pty) Ltd may contact you by these methods to keep you informed about our Services from time to time. NamTax Online Services (Pty) Ltd also regularly sends out newsletters to Users informing you, among other things, about new features relating to any Service and/or the Website or about relevant events in the upcoming months.
If you wish to unsubscribe from any mailing list administered by NamTax Online Services (Pty) Ltd, log onto your account and deselect the relevant newsletter in the newsletter section.
In order to access any Service, User's must register an account with NamTax Online Services (Pty) Ltd.
When registering an account, User's agree that:
- they will provide full and accurate information when required, including a username and password;
- registration is for a single User and a User's username and password cannot be shared with any other person or be used to allow multiple access to other Users over a network;
- they will not impersonate or attempt to impersonate any other person or use any false names or details when registering; and
- they will frequently check and update the information pertaining to their registration.
Nature of Services
In performing the Services, NamTax Online Services (Pty) Ltd provides electronic feedback and information through the Website or via email to the User. The electronic feedback referred to here is in the form of either -
- pre-programmed automated responses that depend on inputs from the User in using the Service; or
- responses generated by a Tax Practitioner in response to queries received from Users in using the Service.
The User acknowledges and agrees that the electronic feedback and information shall not, under any circumstances, be construed by the User as formal tax advice given by NamTax Online Services (Pty) Ltd and/or any Tax Practitioner, in relation to the personal affairs of the User or otherwise.
The User shall be entitled to engage a Tax Practitioner to perform tax-related services (whether in relation to any Service or not) for the User by contacting NamTax Online Services (Pty) Ltd and requesting the details of a Tax Advisor. Any such engagement shall be on terms agreed between the User and the relevant Tax Practitioner.
In performing the Services, NamTax Online Services (Pty) Ltd will not, at any time and under any circumstances, engage with the Receiver of Revenue on your behalf, whether directly or indirectly. For the avoidance of doubt, please note that NamTax Online Services (Pty) Ltd will not submit any returns, correspondence or other type of documentation to the Receiver of Revenue on your behalf.
Modification and Termination of Services
The User acknowledges and agrees that NamTax Online Services (Pty) Ltd may, at any time -
- add, remove or change any function, characteristic or feature of any Service for any reason;
- suspend or cancel the provision of any Service for any reason.
Payment for Services
NamTax Online Services (Pty) Ltd accepts payments for the Services -
- through a credit card
- by way of NamTax coupon code / voucher; or
- by way of electronic funds transfer into the bank account of NamTax Online Services (Pty) Ltd.
If you make payment for any Services by way of electronic funds transfer, please note that -
- You must make payment of the full amount for the Services as displayed on the Website;
- the reference number for the Services as displayed on the Website;
For purposes of this clause, payment shall only be deemed to have been made on the date and time at which:
- you provide to NamTax Online Services (Pty) Ltd, by way of email, suitable proof of payment of the full amount for the relevant Services as displayed on the Website; and
- The full amount for the Services as displayed on the Website, in Namibian Dollars, clears and is irrevocably released into the bank account of NamTax Online Services (Pty) Ltd within 3 (three) days of the date on which you have initiated the relevant Service.
PLEASE NOTE that any Services will automatically be cancelled if NamTax Online Services (Pty) Ltd does not receive the payment referred to in clause 45 above in its bank account within the stipulated timeframe. For the avoidance of doubt, you shall have no claim of any nature against NamTax Online Services (Pty) Ltd arising, whether directly or indirectly, from such cancellation.
Warranties given by the User
You unconditionally and irrevocably warrant that -
- You are a natural person;
- You are a "Resident" as defined in the Legislation
- All of the information provided by you pursuant to your use of a Service is complete and correct;
PART 3 - GENERAL
THE ENTIRE WEBSITE, INCLUDING TEXT, IMAGES, LINKS, DOWNLOADS AND CODING, IS PROVIDED "AS IS" AND "AS AVAILABLE". NamTax Online Services (Pty) Ltd MAKES NO REPRESENTATIONS OR WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO WARRANTIES AS TO THE CORRECTNESS OR SUITABILITY OF EITHER THE WEBSITE OR THE INFORMATION CONTAINED IN IT.
THE USER AGREES THAT THE USER'S ACCESS TO AND USE OF THE WEBSITE, INCLUDING THE DOWNLOADING OF ANY MATERIAL FROM THE WEBSITE, IS AT THE USER'S OWN RISK AND THAT THE USER WILL BE SOLELY RESPONSIBLE FOR ANY DAMAGE TO ANY INFORMATION SYSTEM OR LOSS OF DATA THAT RESULTS FROM SUCH ACCESS AND USE.
The Services are provided using a commercially reasonable level of skill and care. Other than as expressly set out in these Terms, NamTax Online Services (Pty) Ltd makes no warranties regarding any Service. The Services are provided "as is".
Users must check their Printed Tax Returns for correctness before submission to the Receiver of Revenue.
Limitation of liability
THE USER HEREBY CONFIRMS AND AGREES THAT ANY CONTENT AND INFORMATION CONTAINED IN THE WEBSITE HAS NOT BEEN COMPILED TO MEET THE USER'S INDIVIDUAL REQUIREMENTS AND THAT THE USER IS RESPONSIBLE FOR SATISFYING THEMSELVES THAT THE CONTENT AND INFORMATION ACCESSED AND USED IS SUITED TO THEIR OWN REQUIREMENTS. IF THEY ARE NOT SO SATISFIED, THEIR SOLE AND EXCLUSIVE REMEDY IS TO STOP ACCESSING AND USING THE WEBSITE AND/OR SERVICES.
INFORMATION, IDEAS AND OPINIONS EXPRESSED IN THE WEBSITE OR PURSUANT TO THE PROVISION OF ANY SERVICE DO/DOES NOT CONSTITUTE PROFESSIONAL ADVICE, OR THE OFFICIAL OPINION OF NAMTAX ONLINE SERVICES (Pty) Ltd, ITS DIRECTORS, OFFICERS, EMPLOYEES, SUPPLIERS, SERVICE PROVIDERS, PUBLISHERS, PARTNERS, AFFILIATES AND AGENTS. YOU ARE SOLELY RESPONSIBLE FOR ANY ACTION THAT YOU TAKE BASED ON THE INFORMATION, IDEAS AND OPINIONS EXPRESSED IN THE WEBSITE OR PURSUANT TO THE PROVISION OF ANY SERVICE.
The provision and use of any Service does not create any form of professional relationship between NamTax Online Services (Pty) Ltd and the User nor between any Tax Practitioner and the User.
NAMTAX ONLINE SERVICES (Pty) Ltd, ITS DIRECTORS, OFFICERS, EMPLOYEES, PUBLISHERS, SUPPLIERS, ISPS, PARTNERS, AFFILIATES AND AGENTS, SHALL NOT BE LIABLE FOR ANY DAMAGE, LOSS, COSTS, PENALTIES OR LIABILITY OF ANY NATURE, HOWSOEVER ARISING, INCURRED BY THE USER OR ANY OTHER PERSONS, INCLUDING BUT NOT LIMITED TO DIRECT, ECONOMIC, CONSEQUENTIAL LOSS OR LOSS OF PROFITS, RESULTING FROM, WHETHER DIRECTLY OR INDIRECTLY -
- THE USE OF, OR THE INABILITY TO USE, THE WEBSITE IN ANY MANNER;
- THE PROVISION OF ANY SERVICE BY NAMTAX ONLINE SERVICES (Pty) Ltd TO A USER. IN PARTICULAR, BUT WITHOUT LIMITATION NAMTAX ONLINE SERVICES (Pty) Ltd WILL NOT BE LIABLE FOR THE FOLLOWING:
- PROVIDING ACCESS TO, OR TRANSMITTING, ROUTING OR STORING ANY DATA MESSAGES VIA THE WEBSITE, PROVIDED THAT NAMTAX ONLINE SERVICES (Pty) Ltd DID NOT INITIATE THE TRANSMISSION, SELECT THE ADDRESSEE, OR MODIFY THE DATA CONTAINED IN THE RELEVANT DATA MESSAGE AND PERFORMED ITS FUNCTIONS IN AN AUTOMATIC AND TECHNICAL MANNER;
- THE AUTOMATIC, INTERMEDIATE AND TEMPORARY STORAGE OF ANY DATA TRANSMITTED VIA THE WEBSITE, WHERE THE PURPOSE OF STORING SUCH DATA IS TO MAKE THE ONWARD TRANSMISSION OF THE DATA MORE EFFICIENT TO OTHERS UPON THEIR REQUEST, PROVIDED THAT NAMTAX ONLINE SERVICES (Pty) Ltd DOES NOT MODIFY THE DATA, COMPLIES WITH CONDITIONS AND RULES ON ACCESSING AND UPDATING THE DATA, AND DOES NOT INTERFERE WITH THE LAWFUL USE OF TECHNOLOGY, WIDELY RECOGNISED AND USED IN THIS REGARD;
- THE STORAGE OF DATA PROVIDED BY THE USER OR ANY OTHER PARTY WHERE NAMTAX ONLINE SERVICES (Pty) Ltd DOES NOT HAVE ACTUAL KNOWLEDGE THAT THE DATA MESSAGE OR AN ACTIVITY RELATING TO THE DATA MESSAGE IS INFRINGING THE RIGHTS OF ANOTHER PARTY, OR IS NOT AWARE OF FACTS OR CIRCUMSTANCES FROM WHICH THE INFRINGING ACTIVITY OR THE INFRINGING NATURE OF THE DATA MESSAGE IS APPARENT;
- REFERRING OR LINKING A USER TO ANOTHER WEBPAGE CONTAINING AN INFRINGING DATA MESSAGE OR INFRINGING ACTIVITY, WHERE NAMTAX ONLINE SERVICES (Pty) Ltd DOES NOT HAVE ACTUAL KNOWLEDGE THAT THE DATA MESSAGE OR ACTIVITY RELATING TO THE DATA MESSAGE IS INFRINGING THE RIGHTS OF ANOTHER PARTY, OR IS NOT AWARE OF FACTS OR CIRCUMSTANCES FROM WHICH THE INFRINGING ACTIVITY OR THE INFRINGING NATURE OF THE DATA MESSAGE, AND IT DOES NOT RECEIVE ANY FINANCIAL BENEFIT DIRECTLY ATTRIBUTABLE TO THE INFRINGING ACTIVITY OR DATA MESSAGE, AND REMOVES THE REFERENCE OR LINK WITHIN A REASONABLE TIME AFTER BEING NOTIFIED OF THE INFRINGING ACTIVITY OR DATA MESSAGE;
- ANY PENALTIES OR CHARGES LEVIED BY THE RECEIVER OF REVENUE ON A USER IN RELATION TO THE TAX AFFAIRS OF THE USER.
THE USER UNCONDITIONALLY AND IRREVOCABLY INDEMNIFIES NAMTAX ONLINE SERVICES (Pty) Ltd, ITS DIRECTORS, OFFICERS, EMPLOYEES, PUBLISHERS, SUPPLIERS, ISPS, SERVANTS, SUB-CONTRACTORS, PARTNERS, SUBSIDIARIES AND AFFILIATES FROM ANY DEMAND, ACTION OR APPLICATION OR OTHER PROCEEDINGS, INCLUDING FOR ATTORNEYS FEES (ON AN ATTORNEY AND OWN CLIENT SCALE) AND RELATED COSTS MADE BY ANY THIRD PARTY AND ARISING OUT OF OR IN CONNECTION WITH, WHETHER DIRECTLY OR INDIRECTLY -
- THE USER'S USE OF THE WEBSITE, THIRD PARTY WEBSITES LINKED TO FROM THE WEBSITE OR ANY OF THE CONTENT OFFERED THROUGH THIS OR ANY OTHER SITES LINKED TO.
- THE PROVISION OF ANY SERVICES BY NAMTAX (PTY) LTD TO THE USER.
Applicable law and jurisdiction
The User hereby agrees that the law applicable to these Terms, their interpretation, and any matter arising from these Terms will be the law of the Republic of Namibia.
The Website is owned and maintained within the Republic of Namibia.
When using the Website and agreeing to these Terms, you agree that such use and agreement is deemed to have taken place in Windhoek, Namibia.
All disputes arising as a result of your use of the site or on the interpretation of these conditions or on any matter which in terms of the conditions requires agreement by the parties, (other than where an interdict is sought or urgent relief may be obtained from a court of competent jurisdiction), will be submitted to and decided by arbitration. That arbitration will be held at a venue in Windhoek and before an arbitrator to be agreed between the parties and on terms to be decided on by the arbitrator.
Either party will be entitled to have the award made an order of court of competent jurisdiction. The parties will keep the evidence in the arbitration proceedings and any order made by any arbitrator confidential unless otherwise contemplated. The arbitrator will have the power to give default judgement if any party fails to make submissions on due date and/or fails to appear at the arbitration
Amendment of these Terms
NamTax Online Services (Pty) Ltd reserves the right, at any time, to amend any of these Terms without any specific notice being given to the User. An updated version of the Terms will be posted on the Website and it will be the sole responsibility of the User to check and read the latest version of these Terms when accessing the Website.
If the User objects to any amendment of these Terms, their sole remedy will be to terminate their access and use of the Website.
Each term of these Terms is deemed to be separate and severable from each other and if any term or condition contained in these Terms is found by any court of competent jurisdiction to be invalid and/or unenforceable then, notwithstanding such invalidity and/or unenforceability, the remaining terms and conditions will be and remain of full force and effect.
No latitude, extension of time or other indulgence which may be given or allowed by any party to the other in respect of the performance of any obligation under these Terms will be construed to be an implied consent or election by such party, or operate as a waiver or a novation of, or otherwise affect any of the party's rights in terms of or arising from these Terms.
Date of Last Review: 22 May 2016