By: Kemo Kanyi
The Gambia Revenue Authority (GRA), commences a validation workshop of Tax Tribunal and Objections, and Appeals Tax Brochures on Thursday, February 6, 2025, at the Senegambia Beach Hotel.
The two-day forum is supported by the French Agency for Development and is meant to create awareness among taxpayers and the general public to foster transparency, fairness, and efficiency within the country’s tax administration system.
Mr. Alieu Bittaye, Director of Entrepreneurship, Risk Management, Reforms and Modernisation, and Information Technology (IT), described a robust tax system as built on “trust” which is strengthened by giving accessible avenues to taxpayers to challenge disputed tax assessments and other decisions of the tax authority by taxpayers if incorrectly done.
The “objections and appeals systems” serve as function in any tax system as it ensures that every taxpayer is accorded the rights to seek redress fairly and impartially,” he explained.
“It promotes voluntary compliance by reinforcing the principles that tax administration is not just about compliance enforcement, but also about equity and impartiality. This is important as it puts the authority on its toes in the implementation, interpretation, and application of the revenue laws, knowing that the taxpayers will challenge the provisions of the laws,” Mr. Bittaye further explained.
Mr. Bittaye stated that the Tax Tribunal is an independent body and a specialized forum for resolving tax disputes between taxpayers and the tax authorities, emphasizing, “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.”
He added that the tribunal has the mandate to review matters before it from taxpayers using facts and material evidence relevant to the case at hand.
He noted that the goal is to ensure that taxpayers have access to concise, clear, and comprehensive information on their rights and obligations regarding tax objections and appeals.
Justice George Kwabeng, president of the Tax Tribunal, and Alagie Jallow, Director of Revenue and Tax Policy at the Ministry of Finance and Economic Affairs, both stressed the importance of the validation workshop on a more robust tax administration system.
