Technical Services Department

The Technical Services Department is responsible for providing legal and technical advice to the Authority. The Department also oversees the overall planning, management and monitoring of the GRA operational activities and training.

Structure of the Department

The department is comprise of the following units:

  • The Legal Unit
  • The Compliance, Taxpayer Education & Training Unit
  • The Policy Planning & Research Unit


The Legal Unit has the following functions;

  • Tax litigation, contracts, tax treaties, MOUs, tax legislation and legal advices in tax and customs issues
  • The head of the Legal Unit also serves as the GRA Board Secretary
  • Maintains custody of the Common Seal of the Authority.
  • Arranges for prosecution of all tax cases in court or by means of Alternative Dispute Resolution
  • Drafts Customs and Tax Laws, regulations, administrative instructions, directives and contracts of the Authority,
  • Offers legal opinions, advice and interpretation of all revenue and custom laws and regulations
  • Serves as liaison between the Authority and the Judiciary, the Bar and other Government departments in all legal matters.
  • The written laws under the custody of the Legal Unit and directly administered by the Authority are as follows
  • The Gambia Revenue Authority Act 2004
  • The Income & VAT Act 2012
  • The Customs & Excise Act 2010
  • The Payroll Tax Act
  • The Stamp Duty Act(Cap 82.00)


Compliance, Taxpayer Education & Training Unit

The role and function of the unit includes the following:

  • Formulate tax compliance and enforcement strategies
  • Draft taxpayer’s educational documents and other materials
  • Formulate the GRA taxpayer’s education policy and methodology and manages the implementation of taxpayer education
  • Manages the preparation and distribution of taxpayer’s education materials.
  • The unit ensures the setting up of a sound debt management strategy;
  • Identify and coordinate training needs of staff


Policy Planning & Research Unit

The key functions of the Unit include the following:

  • Provision of technical advice on tax policies, research, and corporate planning issues of the Authority
  • Management of all policy, planning and research issues
  • Provide technical support to policy making including impact analysis and administrative feasibility studies in respect of tax and customs proposals
  • Coordinate GRA proposals for revisions to revenue laws and policies
  • Prepare monthly and annual reports on revenue performance and activities of the Authority
  • Prepare revenue forecasts and projections
  • Coordinates the development of the Corporate Strategic Plan
  • Monitor and report on the implementation of corporate strategic goals and objectives
  • Management of GRA revenue data including international trade data
  • Conduct or commission diagnostic studies on existing or proposed tax policies
  • Serve as a liaison between the GRA and other government departments, private institutions, and other stakeholders to establish arrangements for the collection, collation and exchange of relevant data

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