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Service Processes of the Domestic Taxes Department

 

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Service Processes

Forms required to be filled by client

Documents to be submitted by clients

1

Taxpayer Registration – taxpayer registration starts with Taxpayer Identification Number (TIN) registration, which is mandatory to do business with GRA and other entities.

TIN registration

  • Purchase TIN application form (Reg. 1) for D50 from any GRA office

  • Complete form, sign and date

  • Attach the relevant document(s)

  • Submit completed form to GRA office

  • TIN processing is completed within 24 hours

  • TIN registration form

Individuals

  • National ID

  • Birth Certificate

  • Passport

 

Corporate

  • Memorandum & Articles of Association

  • Partnership Deeds

  • Constitution

  • Letter of application

Business Registration

  • New businesses process their registration with Single Window Business Registration Office at the Ministry of Justice

  • Existing (already registered) businesses must be cleared of all tax liabilities by GRA before they are registered at the Single Window Business Registration

  • Business registration form

 

Tax type registration

  • In addition to the tax types that are automatically registered for a taxpayer at the point of TIN registration, a taxpayer may apply to be registered for a particular tax type.

  • Taxpayer completes the Obligation registration form

  • Submit form to GRA

  • Taxpayer is notified of the registration

  • Obligation registration form

  • VAT Registration Form

 

2

Returns Filing – A return is a form that captures a taxpayer’s business transaction and tax information for a particular period and tax type. Returns filing takes the following steps:

  • Acquisition of the prescribed from GRA

  • Complete the form

  • Submit the form(s) to GRA

  • Annual returns are due by the 31 March or three months after the end of the year to which they relate.

Monthly returns are due 15 days after the end of the month to which they relate.

Taxpayers may request for an extension to file their tax returns

  1. Corporate Income Tax return

  2. Individual Income Tax Return

  3. PAYE Monthly Schedule

  4. VAT Return

  5. Fringe Benefit Tax Monthly Return

  6. Pool & Betting Tax Return

  7. Withholding Tax Monthly Schedule

  8. Capital Gains Tax Return

  9. Payroll Tax Schedule (Expatriate Quota)

  10. Rental Income Tax Return

  11. Air travel Tax DeclarationForm

  12. Quarter Tax Declaration Form

  13. Taxpayer Request Form

  • Withholding tax certificates – requirement for corporate and individual taxpayers

3

Payment processing – Payments are required when the taxpayers monthly or annual return has an outstanding tax liability. It is also required when a taxpayer has a payment plan, is making quarterly payments, has an audit or enforcement assessment etc. Payments may be made in one of the following methods:

  • Payments at GRA Offices – this is where a taxpayer can directly pay to the GRA office. Cheque payments above D100,000 can only be made using the Real Time Gross Settlements (RTGS) system through commercial banks.

  • Payments to GRA partner Banks – Payments can also be made to the GRA partner banks, i.e. Guaranty Trust Bank, Access Bank, Ecobank and Key Stone Bank.

  • Real Time Gross Settlements (RTGS) – this is where a taxpayer advises his/her bank to transfer the tax payment to the GRA Central Bank account. The banks will then issue a transfer advice (swift copy) which is then submitted to GRA for receipting.

  • Paying-in-slip

  • GRA/Domestic Taxes Pay-in-slip

  • RTGS Pay Advise

  • Swift copy

4

Enforcement & Debt Management Process – Enforcement & Debt Management strategies guide officers in ensuring that taxpayers adhere to their tax obligations. Enforcement actions are generally taken on defaulters (non-filers and non-payers). Enforcement procedures involve:

  • The sending of reminders

  • Raising of assessments including penalty and interest for late or non-filing and late or non-payment of tax

  • Issuing demand notices (a request for immediate payment of outstanding tax liabilities)

Debt Management is the administrative and legal processes taken to recover overdue taxes from persistent defaulters. The process includes:

  • Recovery of tax from third parties (persons holding money on behalf of a taxpayer)

  • Collection by distress and sale. This is where a tax collector is appointed and mandated by the Commissioner General to enter the taxpayer’s premises, identify asset(s), which will be put on auction after 14 days (perishables 1 day) if a taxpayer fails to honour his/her tax liability.

  • Seizure of goods – this is where the taxpayer’s goods are seized and sold by public auction to recover the outstanding tax liability.

  • Temporary closure of business – this is where the taxpayer’s business premises is closed for not more than 14 days for non-payment of tax. A banner is displayed at the entrance of the business premises with the message ‘Closed for non-payment of taxes under section 215 of the Income & VAT Act 2012’

 

  • Departure prohibition notice – this is where a taxpayer is lawfully restricted from leaving the country without the payment of the tax liabilities due.

  • Court action – this is where the taxpayer is prosecuted for defaulting.

 

 

5

Audit and Compliance Process - The GRA operates a self-assessment regime which allow taxpayers to calculate their tax liabilities themselves. Where there is reason to believe that the taxpayer’s declaration is not correct, GRA will conduct audit exercises. Audit and compliance exercises are conducted to verify and confirm the taxpayer’s compliance with the laws and accuracy of the taxpayer’s tax calculation. Taxpayers (businesses) may be selected for an audit based on:

  1. The taxpayer’s history of compliance or non-compliance

  2. The amount of tax paid or payable by the taxpayer

  3. The class of business conducted by the taxpayer

  4. Intelligence information

  5. Random case selection

  6. Any other matter that is considered relevant for the assurance of revenue collection

 

 

6

Intelligence and Investigation – this is the section responsible for gathering intelligence information and investigating taxpayers that failed to comply with their tax obligations. It involves analyzing GRA and third party data to identify high-risk taxpayers requiring investigation. Cases that may be investigated include:

  • Suspected tax fraud (tax evaders)

  • Non-registrants

  • Defaulters in filing and payment

  • Tax avoiders

 

 

7

Objection and Appeals Process – Handles cases where taxpayers dispute GRA’s tax assessments and other decisions. Objections and Appeals have three stages:

 

Objection to GRA – this is where the taxpayer disputes GRA’s assessments or decisions. The steps to be followed are:

  • Acquire and complete the Objection Form

  • Acquire and complete relevant tax returns making declaration of undisputed tax

  • Make payment of undisputed tax

  • Submit the form and the Return to GRA

Due date for submission of objection is 30 days from the original due date of the tax assessment or decision.

 

Taxpayers may request for an extension of time to file an objection

 

Appeal to the Tax Tribunal – The Tax Tribunal is an independent body headed by a High Court Judge. It hears cases brought by taxpayers who are not satisfied with the GRA’s decisions on their objections. The steps to be followed are:

  • Acquire and complete the Tax Tribunal Review Form

  • Provide evidence to proof that the assessment or decision is not a true reflection of their tax position

  • Submission of form and attachments to the Tax Tribunal

  • Notify GRA of the Appeal to the Tax Tribunal

 

Due date for submission of appeal is 30 days from the date of the decision of GRA on the taxpayers objection.

 

Appeal to the Court of Appeal - In the event a taxpayer is not satisfied with the decision of the Tax Tribunal, he/she may challenge the decision at Court of Appeal. The steps to be followed are:

  • Acquire and complete Court of Appeal Form

  • Provide evidence to proof that the assessment or decision is not a true reflection of their tax position

  • Submit form with attachments to the Registrar of the Court of Appeal

  • Notify GRA of the Appeal to the Court of Appeal

Due date for submission of appeal is 30 days from the date of the decision of the Tax Tribunal.

  • Objection form

  • Taxpayer Request Form

  • Tax Tribunal Review Form

  • Court of Appeal Form

Documentary evidence to support objection

  • Documentary evidence to support appeal

  • Documentary evidence to support appeal

8

Taxpayer Services – this function is the taxpayer assistance section designed to help taxpayers understand their tax obligations and procedures of fulfilling those obligations. Taxpayers may be referred to this section by the operational units or they can walk into any GRA Tax office for assistance. The contact us form on the website could also be used

 

 

9

Road Tax & License Process – this is the section responsible for the collection of road tax, motor vehicle license and other traffic related fees. The steps to be followed are:

  • Acquire approval from The Gambia Police Force (testing certificate, approval or renewal of licenses)

  • Acquire a tax clearance certificate

  • Present motor vehicle insurance policy

  • Pay relevant charges in accordance with the tariff

  • GRA officers issue you with relevant license documents (discs and/or receipt of payment)

 

 

 

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