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[{"$nulls":9},"Version 3"]
[null,"GAMBIA REVENUE AUTHORITY"]
[{"$nulls":9},"GRA RET 13"]
[]
[]
[]
[]
[null,null,"Republic of The Gambia"]
[]
[null,null,"CAPITAL GAINS TAX RETURN"]
[]
[null,null,"PARTICULARS OF OWNERSHIP OF CHARGEABLE ASSET"]
[null,null,"TIN OF SELLER"]
[null,null,"NAME OF SELLER"]
[null,null," POSTAL ADDRESS"]
[null,null,"PHYSICAL ADDRESS"]
[null,null,"TELEPHONE NUMBER(S)"]
[null,null,"FAX"]
[null,null,"EMAIL"]
[null,null,"OCCUPATION(If individual)"]
[null,null,"NATURE OF BUSINESS(If not individual)"]
[]
[null,null,"By virtue of the provisions of Chapter III of the Income and Sales Tax Act, 2004(No.19)"]
[null,null,"you are hereby required to submit a Return giving particulars of any of the chargeable"]
[null,null,"assets listed below wherever situated in the world if you are resident in Gambia and in "]
[null,null,"the case of non-residents for assets situated in the Gambia only, which have been"]
[null,null,"sold or otherwise disposed of under Section 105 of the Act."]
[]
[null,null,"Chargeable Assets"]
[null,null,"(i)  Any land, building or other structural improvement to land"]
[null,null,"(ii) Any plant, machinery, fixture or equipment"]
[null,null,"(iii) Any share,security or other financial asset"]
[null,null,"(iv) Any interest in a partnership, or"]
[null,null,"(v) Any right, title or interest in an asset referred to in sub-paragraph (i), (ii),"]
[null,null,"    (iii) or (iv)."]
[null,null,"This form must be furnished to the Commissioner-General within fifteen days of the "]
[null,null,"disposal or realisation"]
[]
[{"$nulls":6},"Commissioner-General"]
[]
[null,null,"FOR OFFICE USE ONLY"]
[null,null,"YEAR OF ASSESSMENT"]
[null,null,"RECEIVING OFFICER",{"$nulls":4},"DATE",".. .. /.. .. / …….."]
[]
[]
[null,1,"PARTICULARS OF NEW OWNER"]
[null,null,"TIN OF PURCHASER"]
[null,null,"NAME OF PURCHASER"]
[null,null,"POSTAL ADDRESS "]
[null,null,"PHYSICAL ADDRESS"]
[null,null,"TELEPHONE NUMBER(S)"]
[null,null,"FAX"]
[null,null,"EMAIL"]
[null,null,"OCCUPATION(If individual)"]
[null,null,"NATURE OF BUSINESS(If not individual)"]
[null,null,"TRANSFER DATE"]
[]
[null,2,"PARTICULARS OF CHARGEABLE ASSET"]
[null,null,"DESCRIPTION OF ASSET"]
[null,null,"REFERENCE/SERIAL NO."]
[null,null,"ADDRESS/LOCATION OF ASSET"]
[null,3,"COST OF ACQUISITION"]
[]
[null,4,"DETAILS OF IMPROVEMENTS AND ALTERATIONS"]
[null,null,"Dates",null,"Description",null,null,null,"Cost"]
[]
[]
[]
[]
[]
[null,5,"COMPUTATION OF TAXABLE GAIN AND TAX"]
[{"$nulls":8},"D","D"]
[null,null,"Consideration Received"]
[null,null,"Deduct"]
[null,null,"Cost of Acquisition"]
[null,null,"Cost of Alteration/Improvements"]
[null,null,"Disposal Costs"]
[null,null,"Total Deductions"]
[null,null,"Capital Gain"]
[null,null,"Deduct Cost of New Acquisitions (Sections 108/109)"]
[null,null,"Taxable Gain"]
[null,null,1,"…….% of Taxable Gain"]
[null,null,2,"…….% of Consideration"]
[null,null,"Tax Charged (Higher of 1 or 2)"]
[null,null,"Deduct Foreign Tax Credit"]
[null,null,"Capital Gains Tax Due"]
[]
[]
[null,null,"6 DECLARATION"]
[null,"For Persons making the Return on their own behalf"]
[null,"I………………………………………………………………… do hereby declare that the "]
[null,"the particulars in this return are full, just, true and correct. "]
[null,"Signature…………………………………………………………",{"$nulls":4},"Date………………………………………………"]
[null,"For Persons making the Return On behalf of another Person"]
[null,"I…………………………………………………….having been duly authorised do hereby"]
[null,"declare on behalf of……………………………………………………………….. that the"]
[null,"particulars in this return are full, just, true and correct."]
[null,"Signature………………………………………Date……………………………………"]
[null,"Relationship to Taxpayer……………………………………………………………."]
[null,"Address:…………………………………………………………………………………."]
[null,"PLEASE CONTACT THE NEAREST GAMBIA REVENUE AUTHORITY OFFICE IF YOU NEED"]
[null,"ANY ASSISTANCE IN COMPLETING THIS FORM"]