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Tax evasion inquiry commission set up

Nov 8, 2011, 11:49 AM

The President of the Republic in exercise of powers conferred on him by Section 200 of the 1997 Second Republican Constitution has set up a Commission of Inquiry into Tax Evasion and other corrupt practices in The Gambia from 1999 to date.

According to a release issued by the Attorney General’s Chambers and Ministry of Justice signed by the Solicitor General and Legal Secretary, Pa Harry Jammeh, the Commission will be chaired by Justice Mama Fatima Singhateh.

Other members of the Commission are Musukebba Corr and John S.L. Gomez.

The Commission is authorized to:

a)  investigate and inquire into the incidents and dimension of tax evasion and avoidance in The Gambia;

b)  ascertain the extent of loss of public revenue resulting from evasion and avoidance of capital gains tax;

c)  ascertain the extent of loss of Government revenue resulting from evasion and avoidance of sales tax;

d)  ascertain the extent of loss of Government revenue resulting from evasion and avoidance of personal income tax;

e) investigate and determine the role of individuals, groups and professional bodies in the evasion and avoidance of taxes;

f) investigate and inquire into professional malpractices by the members of the public as it relates to obtaining of goods through widespread issuance of false and dud cheques;

g) ascertain the extent to which tax evasion, issuance of false and dud cheques and other malpractices by the members of professional bodies, has affected foreign direct investment in The Gambia;

h)  carry out an overview of the various tax laws with a view to identifying shortcomings and recommend necessary amendments; and

i)  prescribe the framework for the facilitation of the setting up of an independent Corrupt Practices Commission.

Except as otherwise provided in Chapter XVII of the Constitution, the Commission shall regulate its own procedure.

The Secretary General shall appoint a Secretary to the Commission. The Commission shall be assisted by counsel appointed by the Attorney General, and such other investigating officers as it may from time to time require.

The Inspector General of Police shall assign such police officers to attend upon the members of the Commission, to preserve order, serve summonses on witnesses and perform such other functions relating to the Commission as the Commission may direct.

The Commission shall complete its inquiry within a period of three months after its first sitting, but it may continue beyond that period if in its opinion it is necessary to do so. 


1.  Accountants

2.  Legal Practitioners

3.  Engineers

4.  Medical Practitioners

5.  All persons or group of persons, companies and/or institutions who are required by law to pay tax to the Gambia Revenue Authority (GRA)

Source: Daily Observer