27. ARTICLE 27-DUTIES TO RESPECT FAMILY AND SOCIETY The duty to respect ones family and other people in the society is an obligation of every individual under common law. The Maintenance Act, Act No 9 of 2003 obliges a family member to maintain his/her family, particularly his/her biological children. 28. ARTICLE 28: EVERYONE HAS THE DUTY TO RESPECT AND CONSIDER FELLOW BEINGS The individual also have the duty in terms of common law to respect his/her parents at all times and not to compromise the security of the State whose national or resident he is. An individual also has to work to the best of his/her ability and competence to contribute to the best of his/her abilities at all times and at all levels to the promotion and achievements of Africa. Husbands and wives are responsible for each other’s maintenance. The parents of a child share responsibility for the maintenance of that child, and children have a duty under certain circumstances, in terms of common law, to maintain their parents. 29. ARTICLE 29: RESPONSIBILITY OF INDIVIDUALS TOWARDS THE STATE The Government of Namibia has a sound revenue management system, which is administered by the Ministry of Finance. The following tax laws are in place to ensure that the State collects revenue from individuals and legal entities: i) Income Tax Act No 24 of 1981, as amended, ii) Value Added Tax Act No 10 of 2000 iii) Petroleum Taxation Act No 3 1995, iv) Stamp Duty Act No 15 of 1993, as amended, v) Transfer Duty Act No 14 of 1993, as amended. - 47 -