Recent frequent return information received by members is, that the Receiver of Revenue (VAT Auditors) is insisting on;
a) The full name and correct address of the concerned hunter(s) is captioned on all hunting and shipping related documentation. Nicknames i.e. Bill for William, are not acceptable.
b) Any shipping (meaning export) documentation need to refer to the Namibian registered hunting company (if applicable), not necessarily the hunting farm or PH.
Meaning, if the business transaction (hunt) was conducted and invoiced via a company, the company must appear as the exporter in the substantiating export paperwork.
Very often the information provided by the outfitter / PH to the local taxidermist and/or the shipping company is insufficient or incomplete.
It is imperative, that all stake holders in the hunting industry comply with the requirements of the Ministry of Finance to avoid later complications.
It may also be worthwhile considering, that other industries dealing with foreign visitors are not exempt from VAT. Their clients can only claim a VAT refund at the port of departure, after the proof of export has been provided. The Ministry of Finance has granted the hunting industry a concession to operate VAT exempt, thanks mainly to the personal input of the NAPHA Exco at the time. Provided the industry adheres strictly to the requirements.
Trophies which are taken along and exported by the hunter himself are not exempt from VAT. The hunter concerned would claim his VAT refund at the port of departure, as is practice with all other purchases done in Namibia.
This appeal goes to all stake holders to compile as complete information as possible from their hunters and pass on the records to the parties concerned after the successful hunt.
Contributed by: NAMIBIA SAFARI SERVICES