I was obviously in a fit of excitement and delusion that I appeared at the Customs office to try and clear my trophies and pay my value added tax. Being the fair minded tax payer I am, I wanted to pay my fair share and head out with my goods and see what actually showed up in the crate. I walk in pleasant and excited. While smiling and joking, I present the paperwork that was provided to me by the Airlines Agent and after sorting through the papers it appears there is something missing. This conclusion is not due to an informative conversation taking place. This is merely through my keen observation of the officers searching behaviours and look of consternation. I Query; "Is there a problem?" Reply; "There is no invoice for the trophy fees?" Query; "Why do you need that?" Reply; "That is what we base the value on!" I stop myself from saying WTF. But, my face must have relayed something along those lines. I am disturbed, back to the earlier referenced frame of mind "delusional fit of excitement", as I have not been subject to this tax determination before. Ok, obviously I have, but the last officers we haggled it out and came to an understanding. [Note, I did not bring the letters about the pick ups and gifts that were in with the trophies I did actually hunt. DUMB] I am not paying imputed trophy fees for some damn pick up Warthog tusks, etc., etc. I am also not paying imputed trophy fees that they decided were acceptable to them without, my factual input. I share my frustrated impressions with the officer about charging tax on a trophy fee: Do you remove the value for the animals meat, hide, etc? I am of the understanding that I am actually paying for a service in another country and not purchasing a commodity. Otherwise I would attend an game auction. I am required to pay for the success of hunting. [It is not the actual Fair market value of the animal] I explain I am not arguing and I am merely trying to understand this determination, as it does not seem reasonable to me. The officer suggests they could provide "the memo". I did not accept a copy at this point. I will though. It is also suggested that the resident "trophy fee" expert could be made available, one of the authors of "the memo". I say sure I'd love to chat with them. Not available at the moment today. They are about to impute a value for the trophy fees from a ready made list on the computer for Namibia, while I am in the midst of searching my computer for the required documents. I suggest I will find the proper paperwork and make myself busy in the process. [This is also where I get the urge to kick a couple of outfitters squarely between the legs. You know the ones who post $6500.00 trophy fees for Kudu] I'll prove my FMV point right now. Which one of you would like to buy a set of Rowland Ward Eland horns and its skull from me for $3500.00 USD? Going, going, gone. Didn't think so. The future discussion will go along these lines. Trophy Fees are not the FMV based on the auction prices for trophy mounts, euro or otherwise in the US. Trophy Fees are certainly not Biltong prices or game auction prices for entire carcasses, skins, and horns. Those auction prices are closer to FMV of the animal. We international hunters pay more for the privilege to HUNT. It is a service provided to us. Taxing me on my experience and a service provided in another country!??? If this is how I am going to be taxed for trophies in the future I will be creating a new invoicing system with the outfitters. The proper break down of those trophy fees: "success service fee", "animal cost", "actual value of animal parts sent to taxidermist and exported". Maybe I can pay the tax on the proper amount. The officer pushes the papers back under the glass. I agree with the suggestion and will address this later, now that I am no longer being euphoric and delusional. [Slow learner] My bad for showing up to the proverbial gun fight with a knife. Not the next time. Tax Payer Bill of Rights You have the right to have the law applied consistently It is your right to have us apply the law consistently so everyone gets their entitlements and pays the right amount. We will take your particular circumstances into account as allowed by law. Accuracy and consistency are essential in the administration of tax legislation. We take a number of measures to make sure that we administer legislation in a consistent manner across the country. These measures include: ■ systematically analyzing the most common errors made by taxpayers and taking steps to prevent them; ■ training our employees; ■ issuing technical directives; and ■ reviewing our technical publications for accuracy. We count on you to let us know if you believe the law has not been applied consistently or correctly in your situation. If you believe this is the case, you should talk to us. If you still disagree with our decision after talking to us, you have the right to ask for a formal review of your file and to then have our decision reviewed by a court. For more information on how to ask for a formal review under the legislation and you have the right to a formal review and a subsequent appeal? Complaints and disputes or call us.