The
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.
