纳米比亚财政部授权立即偿还因新的税率而导致的PAYE过度减税。 Namibia's Ministry of Finance mandates immediate reimbursement for excessive PAYE tax deductions due to new tax rates.

纳米比亚财政部要求雇主偿还雇员因新的税率而扣除的税额。 The Namibian Ministry of Finance requires employers to reimburse employees for any excessive Pay As You Earn (PAYE) tax deductions due to new tax rates. 偿还额必须在正式宣布偿还率后立即偿还。 Reimbursements must occur immediately after the rates are officially announced. 这一调整确保2024/25摊款年度的扣减总额符合《所得税法》。 This adjustment ensures that total deductions for the 2024/25 assessment year align with the Income Tax Act. 在2025年6月30日前提交2025年报税申报表时,更换工作或减税额不足的雇员必须要求退税。 Employees who changed jobs or whose tax deductions are insufficient must claim refunds when filing their 2025 tax returns by June 30, 2025.