Welcome to GRA

GAMBIA REVENUE AUTHORITY

Our Corporate Vision
To be a highly efficient revenue administration that enhances national growth and development through promoting equity, transparency, integrity and professionalism in the interest of all stakeholders.

Our Corporate Mission
To promptly assess, collect and account for all revenues due to government in a fair and transparent manner; To provide quality customer service and promote voluntary compliance; To be an efficient and capable organization with an adequate number of well trained and motivated staff; To promote and strengthen bilateral and other stakeholders’ interests; To enhance revenue through the use of efficient and effective IT systems; To simplify and standardize procedures and legislation without increasing the compliance burden or hindering trade.

Our Corporate Core Values:
 Integrity – we are committed to treating all our stakeholders and applying the law fairly through honesty and transparency;
 Professionalism – we are committed to the highest standards of achievement obtainable through dedication and skill;
 Fairness – we are committed to applying the law consistently and responsibly and administering our mandate reasonably.

Our Corporate Slogan:
GRA – Collecting revenue for national development

Objective of GRA

Preamble, GRA Act 2004

‘An Act to provide for the establishment of the Gambia Revenue  Authority to administering, assessing, collecting and accounting for government revenue, and providing for the efficient administration of the revenue collecting system and for matters connected therewith.’

Functions of GRA

GRA Act 2004, Part IV, Art 14

1. To assess, charge, levy and collect all revenue due to the Government;
2. To ensure that all revenue collected is, as soon as reasonably practicable, paid into the Consolidated Fund;
3. To administer and enforce this Act and the revenue laws;
4. To promote full compliance with tax laws;
5. To take such measures as may be required to improve the standards of service provided to taxpayers with a view to improving efficiency and effectiveness in administration, and maximizing revenue collection;
6. To take such measures as may be required or considered necessary to prevent tax fraud and other forms of tax evasion;
7. To advise the Secretary of State on matters relating to the administration and collection of revenue under this Act and the revenue laws;
8. To perform such other functions, in relation to revenue, as the Secretary of State may direct.

Powers of GRA

GRA Act 2004, Part IV, Art 15

The Authority shall have such powers as are necessary to enable it to perform its functions and do such other things as are necessary or incidental to the proper performance of those functions under this Act.