By Mustapha Jallow
The Gambia Revenue Authority with funding from the French Development Agency, developed tax brochures on objections & appeals and on the Tax Tribunal, which demonstrates the authority’s commitment to fostering transparency, fairness and efficiency within the tax administration system.
“This is intended to increase awareness among our esteem taxpayers and the general public on these two very important functions of our tax administration system,’’ remarked Yankuba Darboe, the Commissioner General for GRA (CG). The statement was delivered by Alieu Bittaye, Director of Enterprise Risk Management, Reforms, Modernization, and IT for GRA, while representing the CG.
He delivered this statement during a two-day validation engagement of the objections & appeals and tax tribunal brochures that was held at a local hotel in Senegambia on Thursday. It aims to create more awareness among taxpayers and the public about the critical functions of the tax system, especially in solving tax disputes.
The validation also presents a unique opportunity for all stakeholders in attendance, including government institutions, legal practitioners, tax professionals, accountants and taxpayers to provide valuable input in refining these brochures.
“A robust tax system is built on trust, and that trust is strengthened when taxpayers have clear and accessible avenues to challenge tax assessments and other decisions of the tax Authority, they believe are incorrectly made,’’ CG Darboe says.
The objections and appeals system, according to him, serves as a crucial function in any tax system as it ensures that every taxpayer is accorded the right to seek redress in a fair and impartial manner.
“It promotes voluntary compliance by reinforcing the principle that tax administration is not just about compliance enforcement, but also about equity and impartiality. This is important as it puts the Authority to its toes in the interpretation and application of the revenue laws knowing fully that the taxpayers will challenge decisions that are inconsistent with the provisions of the laws,’’ he added.
According to GRA, the Tribunal is an independent body and a specialized forum for resolving tax disputes, disputes between taxpayers and the tax Authority.
“A well-functioning Tax Tribunal enhances taxpayer confidence, reduces the burden of litigation on the regular courts, and ensures that tax matters are resolved efficiently and professionally. The Tax Tribunal has the mandate to review matters before it from taxpayers using facts and material evidence relevant for the case on hand and can affirm, vary or set aside the decision of the Commissioner General as the case may be,’’ he says.
“Our goal is to ensure that taxpayers have access to clear, concise, and comprehensive information on their rights and obligations regarding tax objections and appeals. Our main focus, however, is to clearly bring out their right under the law when it comes to resolving tax disputes,’’ a statement of Darboe read by Bittaye indicated.
For his part, Justice George Appal Kwabeng, President of the Tax Tribunal told participants that, following the inauguration of the tribunal in 2024, members experienced a week study visit to Tanzania and retuned home with invaluable lessons to help build structures with assistance from ministry of finance to commence work.
“We are looking forward to effective participation and significant contributions, which would go a long way to change the tax administration landscape in the Gambia,’’ he told participants.
