About Us
PROFILE OF GRA
Introduction
The Gambia Revenue Authority (GRA) is the merger between the Customs and Excise Department and the Central Revenue Department (Income Tax Department) now called Domestic taxes Department, which used to be civil service institutions since Independence. GRA was set up purposely to enhance efficiency in tax administration so as to harmonize and optimize revenue collection and encourage and improve voluntary compliance by taxpayers. Since its establishment in 2006, the Authority has been performing exceedingly well in revenue collection. The taxes and revenue that GRA collects are used by the state to service government operations such as payment of civil service salaries, contribute to debt servicing of loans, provide counterpart payments for development projects, as well as other activities of government.
GRA is founded on sound management principles and practices thriving on international standards of professionalism while upholding the values of equity, transparency and integrity. The Authority’s corporate goal is to become a model public enterprise in the Gambia and a leader in revenue collection in the sub-region and Africa by setting standards in service provision and addressing client needs.
GRA Act 2004 – Board and Management
GRA was created by an Act of the National Assembly, the Gambia Revenue Authority Act 2004 as a semi-autonomous tax administration agency. The Authority was operationalized by a Gazette Notice of 1st August 2006 and its Board of Directors formally inaugurated by the Secretary of State for Finance & Economic Affairs on 10th August 2006. The Act provides for a seven-member board comprising the Chairperson and Vice Chairperson, the Commissioner General, the Permanent Secretaries of DoSFEA and DoSTIE and two members from the private sector. The Board of Directors is responsible for monitoring the performance of the Authority and determining policies relating to staffing and procurement. Currently the Board Chair is Mr. Rene-Geoffrey M. Renner and the Vice Chair Anthony Carvalho.
The Commissioner General of the Gambia Revenue Authority is Momodou Kabba Tambajang who was appointed in July 2006. The Gambia Revenue Authority has two main operational departments: Customs and Excise Department and Domestic Taxes Department, each of which is headed by a Commissioner. There are three supporting directorates – Finance and Management Services, Internal Audit and Technical Services, each headed by a Director. There are Deputy Commissioners and Deputy Directors, and a Head of Corporate and Public Affairs, all of which form part of the Management Team. This team also includes three national advisors/consultants for Customs and Domestic Taxes departments and an international Advisor to the Commissioner General, who was the first Commissioner-General Designate of GRA at its inception.
Customs & Excise Department
The Department of Customs & Excise is responsible for collecting duties and import sales tax in respect of goods imported into The Gambia. It is also charged with the responsibility of manning our borders, ports and airports to ensure that no prohibited or restricted goods or articles are imported into the country; including prevention of smuggling activities. The services provided by the department include examination, valuation and classification of goods to ensure that the correct Customs tariff is applied, the correct duty levied and taxes paid.
Domestic Taxes Department
The Domestic Taxes Department is responsible for collection of all taxes on income derived from employment and business activities, sales tax from domestic sales of goods and services including capital gains tax, payroll tax, and entertainment tax among others. The department also issues clearance certificates to persons and businesses to enable them obtain various licenses from central government, municipalities and local government upon confirmation that the persons are up to date with payment of their taxes. The department is also responsible for registering all taxpayers and issuing them with a unique Taxpayer Identification Number (TIN). One other mandate of the department is to audit taxpayers’ accounting records in order to confirm that they have correctly declared their taxable income and paid the correct taxes.
Revenue House
The head office of the Gambia Revenue Authority is located at Customs House compound on 78 Liberation Avenue in Banjul. The head office complex is one the strongest and biggest infrastructures in the capital city. The history of Customs House compound is intertwined with the history of the Gambia. The old Customs House was commissioned in 1925 when the Gambia was a colony of the United Kingdom. The house was commissioned by none other than the Governor at the time Capt. Armitage as Treasury and Customs Offices. Since then the compound continues to serve as the head office of Customs and Excise Department and now with the new facelift as the headquarters of GRA.
Since its inception GRA has been engaged in various activities aimed at developing strategies, policies and procedures as a modern tax administration that is thriving on international standards of professionalism. In addition, the Authority has also participated in other activities such as May Day sports so as to raise staff morale and promote an enabling working environment. There is now a fully developed Corporate Plan as well as policy documents and strategies for finance and management, internal audit, human resources, legal affairs, IT, and compliance including customs and domestic taxes operational plans among others.
Our Core Business
The flagship activity of GRA is revenue collection. Since its inception barely two years ago, the Authority has tremendously optimized revenue collection which now accounts for about 80 percent of all government revenue. It has not only been meeting government targets, but has so far exceeded annual targets. With current plans, it is envisaged that for a long time to come GRA will continue to increase revenue this further strengthening its role as the golden goose of the Gambia. Thus the significance and role of GRA as a very important and strategic national institution cannot be over emphasized. For it is the only national institution that is directly and indirectly in touch with every individual who exports, imports, sells, buys, operates or consumes or utilizes virtually any commodity or service in the Gambia at anytime, regardless of age or station in life. This is how and where we collect our revenue! In fact GRA, in terms of customs or domestic taxes operations has immense powers for it can close down or impose penalties on businesses and individuals for merely interfering with taxation and revenue collection among a host of abnormalities such as importing illicit goods or not or under-declaring your goods and services.
In addition to revenue collection, GRA also plays a very significant role in national affairs. For example, GRA performs security functions in terms of community protection and national security.