2012 annual report of the Gambia Revenue Authority (GRA) has clearly spelt out
its mandates, roles and responsibilities in national development.
The Gambia Revenue Authority was created by the Gambia Revenue Authority Act No. 13 of 2004 as a semi-autonomous corporate body to administer, asses, and collect revenue; to provide for the effective administration of the revenue collecting system, and for matters connected therewith.
According to the annual report, GRA was established for the purpose of enhancing the mobilisation of government revenue while providing effective tax administration and sustainability in revenue collection.
The annual report also indicated that the establishment of the Authority brought together the former departments of Central Revenue (Domestic Taxes) and Customs and Excise in order to enhance efficiency in tax administration and to reduce the compliance burden on taxpayers.
According to the 2012 annual report, as the main revenue collecting agency, the Authority is the main contributor to the financing of public expenditure.
Thus, they remain ever committed to ensuring that GRA plays its rightful role in mobilising the required financial resources for the realisation of the developmental aspiration of the country.
The report further indicated that the authority would continue with its Information Technology based modernisation of the tax system to achieve greater efficiency in customs and tax administration.
The report also stated that GRA would invest in the professionalism of their staff and encourage positive human values that would contribute to the realisation of their corporate goals of serving their taxpayers and the nation at large.
According to the report, GRA Act No.13 of 2004 gives the Authority the mandate to perform some of these requirements, thus, to assess, charge, and collect all revenue due to the government and to ensure that all revenue collected is paid into the consolidated revenue fund.
It was also to administer, and enforce the Gambia Revenue Authority Act and the revenue laws, to take measures as maybe required to improve the standards of services provided to taxpayers with a view to improving the efficiency and effectiveness of the tax administration system and maximizing revenue collection.
However, the report also stated that the primary mandate of GRA is to collect revenues for government which contribute towards the socio- economic transformation of the country by financing government recurrent expenditure, development programmes and projects.
To achieve this noble goal, GRA continues to make good on its tax administration capabilities by properly assessing, levying, and collecting all taxes that are due to government in a fair, equitable and transparent manner whilst at the same time creating the enabling platforms that facilitate taxpayers compliance.
The Authority is committed to helping government achieve budget stability and increased fiscal space.
The report added that one of the visions of the authority is to be a highly efficient and modern revenue administration that enhances national growth and development.
The report further states the Authority’s mission to support socio-economic development and security through effective and efficient revenue administration and preventive measures, and to reduce the compliance burden on taxpayers.
The report also indicated that the authority has three core values: integrity, professionalism and fairness.