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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Namibia: Underlying Tax

Documents needed to support the underlying tax claim

The accounts and the Notice of Assessment to Income Tax. Profits for the year ended 30 September 2002 or 31 December 2002 are assessed in the tax year ended 31 December 2002.

Admissible Taxes See DT13852.