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gambia revenue authority monthly obligations

Nov 18, 2019, 1:09 PM

The Gambia Revenue Authority (GRA) wish to remind all its esteemed taxpayers that the monthly tax obligations for the October Tax Month are due by the 15th of November 2019.   All taxpayers who are required to file declarations or returns and pay taxes are therefore urged to go to the tax offices where their tax files are kept to file the necessary declarations or returns and pay the taxes on or before the due date.    These include Value Added Tax (VAT), Withholding Tax, Employee Income Tax, also called Pay As You Earn (PAYE) Tax, Capital Gains Tax etc.

All businesses whose sales of VAT chargeable goods in a twelve-month period will exceed D1, 000,000 (one million Dalasi) are reminded of their legal obligation to register for VAT.  All employers are also reminded of the legal obligation to withhold PAYE and remit to GRA.

Taxpayers who failed to file tax returns or pay taxes due on time are liable to be charged late filing and late payment penalties under Sections 230 and 231 of the Income and Value Added Tax Act, 2012.  Such taxpayers will also be liable to pay interest on all taxes not paid on time under Section 229 of the Income and Value Added Tax Act, 2012.  

Any taxpayer who have any question or query relating to his or her tax matters could contact the nearest tax office. 

GRA is Collecting Revenue for National Development.

Thank You.

GRA Management.