The capacity building, which is organised by the GRA’s Legal and Board Services Department, brought together the institution staff from various units across the country – aims to raise the awareness level of participants to have a better understanding of the revenue laws administered by the Authority.
It would also help boost participants’ knowledge on their roles and duties within the revenue administration as well as further increase their professional competences to enable them enhance the operational effectiveness of the GRA.
The third-edition training, which seeks to enhance participants’ understanding on Gambia revenue laws, was held at a local hotel in Senegambia on 13 March 2023, through the support from the French Development Agency (AFD).
“It is important for you (participants) to take the training seriously. Whatever we do here, we have to do it within the purview of the law. We are not above the law but we administer the laws that are given to us,’’ remarked Yankuba Darboe, Commissioner General for GRA, who doubled as Chairman for WATAF.
According to him, it is also important as revenue officers to understand the laws that are within the authority’s purview, especially within the authority’s act be it IVAT and other laws.
“When you are working under a revenue authority, your powers that are given to you, it’s the law that gives you those powers. So you must understand the laws that you are administered in order for you to put them into good use.’’
GRA head appealed to participants to make the training useful and more interactive and also try to understand which sections these laws are – that are being used by participants on a daily basis.
“I also want to thank the FDA for funding most of our trainings and all our partners. We have development partners at the level of GRA that keep assisting us, particularly training of this nature and other areas where there is a need to intervene,’’ he remarked.
Ebrima Sallah, deputy head for GRA’s Legal Department, said: “As a revenue officer, you have to be conversant with the laws that the Authority is administering. You will all be aware that you cannot impose a tax without a law. This is the fostering point because constitutionally, no taxes shall be imposed without an act of parliament.”
“So, this was the reason why the Legal Department has been tasked with the responsibility to conduct trainings among GRA-staff, so they could be well aufait with the laws that we are administering,’’ he added.
For his part, Yahya Manneh Director for GRA’s Technical Services, who doubled as director of Domestic Resource Mobilization project, which is being funded by AFD, also thanked the AFD for continuous support and urged participants to fully take part in the deliberation as well as urging them to ask many questions to clear their doubts on revenue laws and issues related to the laws administered by GRA.
