Revenue Authority’s (GRA) Legal Manager Manyima Bojang has spelt out her
department role and responsibility, saying GRA is a corporate body which may
sue and be sued in its corporate name.
“We do not want to litigate or close any business, but it is important to note that taxes owed to the state can be recovered from taxpayers in a court of competent jurisdiction,” Ms. Bojang further said.
Ms. Bojang pointed out that one of GRA’s most important functions as to assess, charge, levy and collect revenues due to government in accordance with Section 14 (1) (a).
“Payment of taxes is a legal duty upon everybody (citizens and non –citizens) working or operating business in The Gambia,” she said.
She urged taxpayers to comply with tax laws, rules and regulations at all times.
According to her, it is never and will never be the intention of GRA to drag people and business to court or to close any business. “We only take such measures as a last result”.
She explained that whenever, non- compliance tax payers issues arises, the first step they take is to write to the individual for a reasonable payment plan but added that in the event the person refuses to honour the invitation, the legal and board service department will serve him or her with a pre-legal action notice which states the authority’s intention to take legal action against him or her for the collection and recovery of taxes owed to government.
This she said will give the person the opportunity to settle his or her taxes.
These she said shows that GRA has no interest in litigation which she noted is expensive and time consuming.
“The authority is interested in collecting tax due to the state for national development according to law,” she explained. She added that it is a legal duty for tax payers to pay their taxes on time, but as well, their rights to know how their monies are spent.
It is therefore the responsibility of the state to account for each butut the tax payers paid, she said