Namibian Law

Income Tax Act 24 of 1981, section 83(1)(b):

If any person fails to pay any tax or any interest payable in terms of section 79 when such tax or interest becomes due or is payable by him, the Minister may file with the clerk or registrar of any competent court a statement certified by him as correct and setting forth the amount of the tax or interest so due or payable by that person, and such statement shall thereupon have all the effects of, and any proceedings may be taken thereon as if it were a civil judgment lawfully given in that court in favour of the Minister for a liquid debt of the amount specified in the statement.

Topic: Section 83(1)(b) of the Income Tax Act 24 of 1981 threaten or contravene separation of powers or constitutionalism in general.

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