The Tax Commission Friday continued sitting at the high court premises in
Established in November 2011 by President Yahya Jammeh, the commission of inquiry looks into tax evasion and other corrupt practices of accountants, legal practitioners, companies, and private persons, medical practitioners and institutions required to pay tax to the Gambia Revenue Authority.
The commission was also mandated, among other things, to ascertain the extent of loss of public revenue resulting from non-payment of capital gains tax, personal income tax and sales tax; and to determine the role of individuals, groups and professional bodies in the evasion and avoidance of tax.
It will also enquire into professional malpractice by members of the public as it relates to obtaining goods through widespread issuance of false and dud cheques and other malpractices by members of professional bodies as these have affected foreign direct investment in The Gambia.
NK Stores
Nandkishem Rawami, managing director of NK Stores, told the commission that his business was registered in 1993, before producing copies of the business registration and renewal certificates, which were tendered.
He told the commission that the company was registered as a family business, adding that they have four non-Gambians experts and 50 Gambian employees.
The company’s incorporate tax payment from 1999 to 2011, staff income tax from 1999 to 2011 were tendered.
Mr. Rawami disclosed that they paid sales tax at the GRA, because they deal with general merchandise, including foodstuff and paid upon the arrival of the goods at the customs entry point.
The state counsel at that juncture applied for the witness to produce evidence of payment of staff PAYE (pay as you earn), for the period under review and evidence of payment of sales tax.
Taico Trading Company
The managing director of Taico Trading Company, Sussien Tagiden, informed the commission that the company was established in 1995, and is a family-owned business.
He then furnished the commission with copies of the incorporation certificate, and articles and memorandum of association, which were both tendered.
Mr. Tagiden explained that the company sells foodstuffs and copies of income tax receipts from 1999 to 2010 were tendered, further explaining that the business closed since 2010.
The state counsel at that juncture applied for the witness to produce evidence of retirement and missing documents from 1999 to 2011, including receipts of custom duties, as well as staff schedules.
The commission then ordered him to produce these documents.
AMC Trading Company
Awa Bah of AMC Trading Company told the commission that she was representing her husband, Cherno Jallow, who was out of the jurisdiction.
She then provided the business registration certificate and its renewal from 1999 to 2011, as well as articles of memorandum of association, which were tendered.
Mrs. Bah further tendered income tax receipts from 1999 to 2011, announcing that the company trades in foodstuff import from overseas, and she also tendered PAYE for 2011.
The state counsel at that juncture applied for the witness to produce the customs duty receipts from 1999 to 2011 on the goods imported.
MP Trading
The managing director of MP Trading, Manish Tilokami, also told the commission that MP Trading was established in 1997, before producing copies of the incorporation certificate and renewal certificate for 2011.
He added that the company is owned by two people, and they have 39 people on the company’s payroll, adding that they import goods from overseas and sales tax was calculated and paid upon the arrival of the goods at the customs.
Mr. Tilokam also tendered his corporate tax receipts for 2010 and 2011, as well as his PAYE schedules for 2011.
The commission ordered him to provide the commission with copies of certificates of custom duties on the goods imported.
Makasutu Hotel
The managing director of Makasutu Hotel, Lawrance William, a British national, informed the commission that his business was established in 1999.
The articles of memorandum of association, evidence of renewal of the business registration certificate from 2005 to 2009, corporate tax paid for 2011, were all tendered.
The payroll tax for 2011, some of copies of sales tax receipts, and staff schedules were also tendered.
Mr. William explained that they have a missing document as a result of a fire incident which took placed at the camp.
The commission at that juncture ordered him to produce evidence of deduction of PAYE, for the missing years, especially after the alleged fire incident, a list of evidence of staff PAYE, and the company’s annual accounts, and the list of staff schedules.
Fam Engineering Company
Foday Juwara, managing director of Fam Engineering Company, said it was registered in 2005, and the business registration certificate from 2007 to 2012, was tendered, excluding 2009.
He also tendered receipts of payments from 2005 to date and income tax from 2009 to 2012.
He told the commission that he has 25 staff on the payroll, before tendering evidence of payment of the education levy from 2009 to 2011, and of PAYE from 2007 to 2011
Payment for sales tax for 2007 was also tendered.
The witness explained that most of their services are rendered to the state and NGOs.
He was ordered by the commission to furnish the commission with staff schedules of PAYE, the list of executed projects for the
Pakala Clinic
Dr. Alieu Gibril Gaye, managing director and proprietor of Pakala Clinic, told the commission that the clinic was registered in 2006, adding that it was registered as an individual’s clinic.
He tendered the copies of certificate of business registration and its renewal, and the company’s income tax payments from 2008 to 2011.
Dr. Gaye told the commission that he was working for the government until 2006, when he retired voluntarily and opened his clinic, adding that he was fully assessed by the GRA.
He added that he has 50 staff, and the PAYE and staff schedules from 2007 to 2011, as well as withholding tax for 2011, were tendered.
The state counsel at that juncture applied for the witness to provide to the commission the company’s initial registration certificate.
