Commissioner
Executive Profile: Sam SHIVUTE serves as the founding Commissioner of the Namibia Revenue Agency (NamRA). Prior to assuming the leadership of NamRA, SHIVUTE worked at the Bank of Namibia in various capacities for 18 years. He also served in the Namibian Police Force (NamPol) as a Detective for eight years, when he was seconded
to the United Nations Mission in East Timor as Deputy Chief of the Office of Professional Standards, Audit and Evaluation from 2000 to 2002.
SHIVUTE is a law graduate from the University of Namibia and holds a Master of Law in International Finance and Banking Law degree from the University of Liverpool. He is also an accredited Transformational Coach, trained by Animas Centre for Coaching in the United Kingdom.
As the Founding Commissioner of NamRA, could you walk us through the four-year transition that has seen departments within the Ministry of Finance transformed into one substantive and effective organisation?
We cannot discuss transformation of NamRA without providing the context behind it. In the early 1980s, many developing countries managed their revenue functions within their finance ministries. However, as time passed, most of these countries created semi-autonomous or independent revenue authorities.
In Namibia, a decision was taken by Cabinet in 2013 to follow this model, as Namibia was one of only three African countries that still managed revenue within the finance ministry. A Task Team was then set up, and in 2017, the Namibia Revenue Agency Act (Act No. 12 of 2017) was passed, leading to the appointment of the Board of Directors in 2019 and my appointment as NamRA’s Founding Commissioner in September 2020.
Upon my appointment, the NamRA Act had not yet been gazetted, so my first responsibility was to operationalise it. Before launching NamRA, we needed an organisational vision, which we developed to look at being “a world-class revenue agency, serving with passion to positively impact every Namibian’s livelihood.” We also developed a strategic business plan and set our core values of diversity, fairness, efficiency and agility. NamRA was then officially launched by the late President Hage Geingob on 07 April 2021.
With the vision, values and strategy in place, we then built a team, recruiting externally and internally from the Ministry of Finance.
Our transformation rests on four pillars: people, processes, systems and culture.
In recruitment, we focused on having the right people in the right roles, equipped with the right systems to realise our vision. Starting as the first employee, I now lead a team of 1 414.
Regarding systems, we use existing platforms like the Integrated Tax Administration System (ITAS) and ASYCUDA for customs. Although these systems have challenges, we strengthened them with a dedicated ICT department for stabilisation and upgrades.
On processes, we’ve developed nearly all essential policies required to run an entity of this nature.
Our culture, which is constantly evolving, promotes professionalism, respect for the brand and having fun while executing the very important mandate we have.
Ultimately, however, our culture is demonstrated in our achievements, which include the fact that we have consistently exceeded revenue targets and remained within budget since inception.
What leadership style have you found to be most effective in driving NamRA towards the successful implementation of its mandate?
When leading an institution, it is not always necessary to start with a single leadership style in mind. However, my preferred approach combines transformational and inspirational leadership. I aim to inspire and motivate, which is why I place a strong emphasis on ensuring that the team is engaged. For instance, we make it a point to hold a staff meeting at least every two months. I also focus on motivating the team by recognising achievements, including issuing commendation letters to those who deserve them.
We approach our management committee meetings like leadership workshops, where at each meeting, we begin with something inspirational. It could be someone sharing lessons from a book, a motivational speech or a leadership model. We never dive straight into the official agenda without setting a positive tone first. As a result, by May 2025, NamRA will be one of the few institutions to publish a leadership book, with content drawn from the summaries already recorded in our management committee minutes.
Transformational leadership, to me, is about progressing from where you are to where you want to be, even though there will be challenges along the way. It’s the journey from point A to point B, where obstacles and options are bound to appear, but that’s what makes transformational leadership so exciting. It’s important to note, however, there’s no point in aspiring to transform if people aren’t motivated, engaged and inspired.
At NamRA, we don’t just talk about it for the sake of talking; we also act. We’ve made substantial investments in leadership development. As an example, last year, we sent three of our executives and heads of departments to an international executive development programme. This included time at renowned institutions such as the London Business School. This year, we’ve sent another three, and by next year, all our heads of departments would have completed the programme, which sometimes lasts four months.
We also collaborate with the World Customs Organisation (WCO), and some of our colleagues have been trained as trainers. Over 20 of our middle managers are currently enrolled in this programme and we’re also expanding our partnerships to provide our colleagues with a broad range of training in tax and customs.
Investing in leadership development is a priority for us, which is why we ensure that the training and exposure our staff receive is of the highest quality.
Have you encountered any challenges during the transformation process of establishing this institution, and how did you address them?
When NamRA was established, we had a vision of becoming a world-class institution. However, the two core departments that form NamRA – colleagues from the Ministry of Finance, specifically from the Inland Revenue Department and the Customs and Excise Directorate – already had distinct cultures. These departments differed in their approach to attendance, work delivery and general outlook. Bringing together people with different backgrounds, practices and leadership experiences into one team was not an easy task.
At the beginning, some people continued to follow old habits. For instance, I remember occasions where someone would arrive at a meeting five or ten minutes late and simply sit down, or attend a meeting dressed in a way that, in my view, did not reflect professional standards. When you attempt to introduce changes in such an environment, you naturally encounter resistance.
There was also a subset of colleagues who feared that NamRA would leave people worse off, which led to considerable opposition. I spent hours discussing these concerns with union leaders and others who were convinced that NamRA should not proceed. So, resistance to change was a major challenge, along with issues of capacity and accountability. Some individuals were not fulfilling their responsibilities, with no repercussions for the lack of accountability. Corruption was another challenge; much of the corrupt activity originated internally, and we had evidence of this.
Another obstacle we encountered was the spread of misleading narratives. For example, there was a rumour that NamRA had burnt certain goods, accompanied by an old, irrelevant image circulated on social media. This narrative misled people, including lawmakers, academics and other informed individuals, creating unnecessary animosity. There was also a general misunderstanding of NamRA’s mandate, with some people mistakenly believing that NamRA creates laws, which is not the case.
When you establish a new institution with a vision of becoming world-class, committed to implementing the law as it stands, there is naturally some pushback. The nature of our work means that we often deal directly with people’s finances, which makes our legal mandate very tangible. This has led to resistance, false narratives and even cases of intimidation, both internally and externally.
On the positive side, however, we have formed a change management team that accomplished significant work. We developed a stakeholder engagement strategy and our colleagues from Strategic Communications and Support departments have been working tirelessly to ensure that all stakeholders, both internal and external, are engaged. We’ve been proactive, visiting all regions and engaged stakeholders at various levels.
How critical is innovation to an institution like NamRA, and how have you progressed in this area so far?
It’s helpful to unpack what innovation truly means. Innovation is about the practical implementation of ideas that bring about new services or products, improve efficiency, or eliminate inefficiencies and bottlenecks within a system. Often, people only think of systems innovation, but it’s broader than that.
Currently, we’ve seen significant innovation within the NamRA and in tax administration. Innovation is critical for us. Without it, we risk stagnation, which cannot happen because we’re determined to become a world-class institution. As such, we’ve introduced several modernisation programmes. For example, we have established a new dedicated service centre – something Namibia didn’t previously have. People can go there with any queries about tax or customs, and a team is solely dedicated to assisting them.
There’s also a container control programme that we have in Walvis Bay that brings together partners from border agencies and law enforcement, supported by a system that provides insight into incoming vessels and their cargo. This setup allows our officials to conduct risk management and identify potential risks before the consignment even arrives at port.
Another system we’ve implemented, in collaboration with the Bank of Namibia, is the Trade Verification System (TVS). Under-declaration or non-declaration has been a longstanding challenge in Namibia. For instance, someone might import goods from South Africa and declare a value of N$100 000 when the actual value is closer to N$10 million, to reduce customs and excise duties. With the TVS, we can now check declared values against payments made to commercial banks. We also have a unique consignment reference system to cross-check declarations from the country of export with those declared here. Previously, these figures often differed due to high levels of under-declaration and non-declaration.
We have also introduced a system for pre-clearance. This means that if, for instance, someone in Europe wishes to import goods, they can handle clearance in advance, avoiding delays at the border or port.
In terms of innovation, we’ve also launched NamRA Kachenu, our audio-visual platform. It is essentially our in-house television network, where we produce our own content to educate and inform the public.
Additionally, our whistleblowing hotline is another example of meaningful action. Instead of merely paying lip service, we use an independent consultant to manage the hotline, who provide information directly to NamRA’s Chief Risk Officer, Chief of Internal Affairs, and the Commissioner’s Office, ensuring transparency and preventing cover-ups.
NamRA has entered into Memoranda of Understanding (MoUs) with various public entities, including CRAN, BIPA, and most recently NIPDB. How important are these partnerships to your institutional mandate?
This is absolutely critical. We believe strongly in what is known as the “whole-of-government approach.” We draw inspiration from the late President Hage Geingob’s call for Namibians to unite and move in the same direction. We believe in collective achievements through collective effort and we want to see all Namibian institutions and agencies, including OMAs (Offices, Ministries and Agencies), achieving success. Because when all OMAs and agencies succeed, Namibia as a whole succeeds. However, we need to avoid a silo mentality.
That’s why we are dedicated to working together and entering into meaningful MoUs with other entities. These MoUs shouldn’t merely be for the sake of appearances or public relations; they must be implemented in earnest so that we can achieve success for Namibia.
In tax administration, information sharing is critical and MoUs enable us to share crucial data effectively. For instance, we currently have a very effective working relationship with the Ministry of Home Affairs, Immigration, Safety and Security. We even have our own officials based at the ministry. Previously, people could enter Namibia, apply for work permits claiming to be business people, and renew these permits annually without ever paying tax. This was despite the fact that a work permit implies they’re engaged in work that Namibians are supposedly unqualified for. However, these individuals weren’t reporting income or paying taxes. We’re now closing that gap
Last year alone, due to our collaboration with the home affairs ministry, we collected about N$300 million from this one initiative. Now, when people apply for permits, we can verify whether they have been paying taxes. We also perform audits to recover funds.
Another example is the “Zhong Mei” case, which was the result of our cooperation with the home affairs ministry. This led to the recovery of N$36 million in a single day. That company took us to court and lost, so it’s now a public matter that we can speak openly about.
We also work with the Business and Intellectual Property Authority (BIPA) to clamp down on situations where companies are registered under someone else’s identity, often without the legal “owners” even being aware of them. These “ghost companies” then engage in trading, win tenders, receive payments and transfer funds out of Namibia. When we investigate, we sometimes find that the “owner” is a person living in informal areas, who hasn’t seen a fraction of that wealth.
Such issues can only be tackled through close collaboration, which makes collaboration vital. Our vision is to integrate our customs and tax systems with those of other institutions such as NATIS, BIPA, Financial Intelligence Centre and payment systems. For example, if a taxpayer wins a tender and is paid, we shouldn’t have to ask whether they have declared that income truthfully – we should be able to check for ourselves.
This interview should also serve as a public education tool for taxpayers. People need to understand that these loopholes are being closed and once caught, the consequences can be severe.
What efforts are you undertaking to enhance taxpayer education and compliance throughout the country?
We believe in establishing a solid foundation, so we developed a Stakeholder Engagement and Taxpayer Education Programme. As I mentioned earlier, we’ve been active in every region. Whenever we receive invitations from schools or institutions, we always make an effort to attend and educate. We also ensure our presence at regional trade shows and exhibitions. Furthermore, we’ve expanded our reach with satellite offices in areas like Opuwo, Divundu, Eenhana and Outapi. We’re consistently engaging with the public through both physical interactions and digital platforms, including social media.
However, I’ve realised that education is never truly sufficient. People often learn only what they want to know. But we continue our efforts to educate the public. We also address specific challenges when they’re brought to us. If clarification is needed on tax or customs matters, our legal department can provide a tax ruling within seven working days. Additionally, the NamRA Kachenu platform offers a repository of previously discussed topics, where the public can view our responses and positions on various issues.
How is NamRA adapting to global trends in tax collection and international cooperation on tax matters?
We may act local, but we’re connected globally. NamRA is a member of the World Customs Organisation (WCO), and the Commissioner of NamRA serves as a council member. We’re also part of the Africa Tax Administration Forum (ATAF), which is the leading tax administration body in Africa. The WCO provides global customs expertise, while ATAF is the African continent’s authoritative body for tax administration.
We are also involved in SACU (Southern African Customs Union), where this year, for example, the Chair of the SACU Council is our Minister of Finance and Public Enterprises, Mr. Ipumbu Shiimi, and the Chair of the SACU Commissioner-General’s Forum is NamRA’s Commissioner. In 2019, Namibia joined the Organisation for Economic Co-operation and Development (OECD) Global Forum, which promotes tax transparency and information exchange. This forum keeps us in line with international standards on tax compliance and transparency.
We also engage in global tax dialogue, with annual forums in New York hosted by UNDP, Norway and Finland. UNDP ensures that NamRA’s Commissioner participates and covers the costs of attendance. We’re kept up-to-date with the latest developments, including the UN’s efforts to introduce a new tax convention. Additionally, we work with local stakeholders such as the Ministry of Justice, the Bank of Namibia, the FIC, and the University of Namibia to implement recommendations from the Global Forum.
Each year, NamRA’s Commissioner meets with other heads of tax administrations globally, most recently in Brazil. These interactions ensure we stay informed about modernisation programmes that we incorporate into our strategic and compliance initiatives. It’s this exposure that contributes to our achievements, which Namibians continue to see.
As the Commissioner and a leadership and transformation coach, are you confident that the foundation you have laid will serve as a strong legacy for continuity in NamRA? What benchmarks have you set to ensure that the institution’s growth continues to thrive for future generations?
There is a saying I learned from author John Maxwell: “Everything rises and falls on leadership.”
Leadership is crucial because it has the power to build but also to break. If leadership is weak, lacks vision, direction or understanding of what needs to be done, then an organisation will struggle. For this reason, we set ourselves a very bold vision: to be world-class. By ‘world-class,’ we mean we must be the best we can be in terms of people, processes and systems. How we present ourselves, the way we work – these are things people should be able to learn from. Although we are a young organisation, we have seen the Malawi Revenue Authority coming to Namibia to benchmark and learn from us. Our colleagues who became experts through research have been sent to train people in the Philippines and neighbouring countries. We already have some staff members who trained with NamRA and are now working as experts for the WCO in Brussels, Belgium. In this short time, we have also seconded staff to the UNDP, and they are returning now with invaluable experience.
When it comes to leadership, I am passionate about transformational leadership and coaching. I’m a lifelong student of leadership, and I encourage my team to be the same. As a result, we place great emphasis on leadership development. This is why we’re investing in training for our department heads, managers and all other staff members, even though it is not possible to train all 1 414 staff in a single year. However, the commitment and vision are there to ensure that training happens.
A strong foundation is vital, which is why we have zero tolerance for corruption and take care with our culture, how we present ourselves, and the standards we uphold. We are not yet where we want to be, but I truly believe that what we have started will be the cornerstone of a robust NamRA system, not one centred on any individual.
If we continue to build on our vision, values, strategic plans and best practices, I have every reason to believe that NamRA’s foundation will help it thrive for generations to come. I think we are currently on an inspiring path, evidenced by the fact that we’re frequently invited to global or continental tax discussions to share our experiences and have hosted associates from leading universities such as Stanford and Columbia.
Any additional remarks?
We feel incredibly supported, and without that support, we would not be able to accomplish what we have. At the heart of our work, I must extend my deep appreciation to the NamRA Stars—the men and women in navy blue with a touch of orange—who make considerable sacrifices, sometimes feeling that their efforts go unrecognised, to ensure sufficient revenue mobilisation so that the Namibian government is empowered to achieve its development goals.
I want the Namibian people to know that NamRA is their institution. Despite contrary narratives, NamRA is here to serve Namibia’s best interests. We must find ways to work together, addressing concerns as they arise. Our role is to strengthen the State to deliver essential public goods and services to Namibians, because if the State lacks the capacity to protect and provide for its people, it is the people themselves who will ultimately feel vulnerable and unprotected.
For continued tax relief, for the assurance that anyone in need of medical care can access a public hospital and for the possibility that children from all backgrounds can attend school and achieve their aspirations, we must prioritise strengthening domestic resource mobilisation. Namibia’s development will not come from foreign aid or donors; it must come from its own people.
Let us support and strengthen NamRA. Let’s work together and hold each other accountable, ensuring the collected revenue is used effectively. NamRA is committed to serving with passion, and I am immensely grateful to the team.
