Cairo $($Pty$)$ Ltd$,$ a Namibian$-$based company, engages a non$-$resident consultant, Carlo Smith, to provide consultancy services for its expansion into the South African market. The agreed consultancy fee is N$$500,000.$ The payment is transferred to Carlo$$s bank account in the United Kingdom. However, Cairo $($Pty$)$ Ltd fails to withhold the applicable tax on the consultancy fee at the time of payment. Three months later, Cairo $($Pty$)$ Ltd receives a tax assessment for the withholding tax that should have been deducted. REQUIRED Discuss the tax implications for a Namibian resident who fails to deduct or withhold the appropriate withholding tax from a payment made to a non$-$resident for management.