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[{"$nulls":9},"Version 4"]
[{"$nulls":9},"GRA RET 2"]
[]
[]
[null,null,null,"GAMBIA REVENUE AUTHORITY"]
[]
[null,null,null,"Republic of The Gambia"]
[]
[null,"CORPORATE INCOME TAX RETURN"]
[null,"(To be completed by Companies,Partnerships and Bodies of Persons Etc.)"]
[]
[null,"FOR THE YEAR/PERIOD FROM ……...………………..………………..TO…………….………………….."]
[]
[]
[null,null,"TIN"]
[]
[null,null,"NAME"]
[]
[null,null,"POSTAL ADDRESS"]
[]
[null,null,"PHYSICAL ADDRESS"]
[]
[null,null,"TELEPHONE NUMBER(S)"]
[null,null,"FAX"]
[null,null,"EMAIL"]
[]
[]
[null,"You are hereby required under Section 80 (1) of the Income and Sales Tax Act, 2004 to make a return in the form here provided to be delivered to me not later than……………………………20……showing the whole of your income from all sources accruing in, derived from, brought into or received in the Gambia during the year/period stated above and such further information as as may be required in this form"]
{"$rows_empty":9}
[{"$nulls":4},"Commissioner-General"]
[]
[]
[]
[]
[{"$nulls":4},"FOR OFFICE USE ONLY"]
[]
[null,"YEAR OF ASSESSMENT.",{"$nulls":4},"SECTOR CODE"]
[]
[null,"…………………………………………………………..",{"$nulls":4},"……………………………………………."]
[null,"RECEIVING OFFICER",{"$nulls":4},"DATE RECEIVED"]
[]
[]
[]
[]
[]
[]
[null,"BALANCE SHEET AS AT YEAR END (DAY/MONTH/YEAR)____________________________________"]
[null,"1. Current Assets",{"$nulls":4},"5. Current liabilities"]
[null," a. Stocks/Inventories",{"$nulls":4}," a. Creditors"]
[null," b.Cash and Bank",{"$nulls":4}," b. Accruals"]
[null," c. Debtors",{"$nulls":4}," c. Other Current Liabilities"]
[null," d. Other Current Assets",{"$nulls":4},"6. Long Term Liabilities"]
[null,"2. Other Assets",{"$nulls":4},"7. Other liabilities"]
[null,"3. Fixed Assets",{"$nulls":4},"8. Shareholders/Partners Fund"]
[null,"4. TOTAL ASSETS",{"$nulls":4},"TOTAL LIABILITIES & FUND"]
[null,"PROFIT AND LOSS STATEMENT"]
[null,"9. COMPUTATION OF GROSS INCOME"]
[null," a. Business Income"]
[null," b. Property Income"]
[null," c. Other Income"]
[null,"10. Gross Income "]
[null," a. Opening Stock"]
[null," b. Add Purchases"]
[null," c. Less Closing Stock"]
[null,"11. Cost of Sales"]
[null,"12. Gross Profit (10 minus 11)"]
[null,"13. Expenses"]
[null," a. Operating Expenses"]
[null," b. Salary/Wages"]
[null," c. Fringe Benefits Tax"]
[null," d.Foreign Exchange Losses"]
[null," e.Interest Expense (for non-financial institutions)"]
[null," f. Depreciation"]
[null," g. Other Costs and Expenses(attach Schedule)"]
[null,"14. Total Expenses (Sum 13a to 13g)"]
[null,"15. NET PROFIT/LOSS (12 minus 14)"]
[null,"COMPUTATION OF BUSINESS INCOME"]
[null,"16. NET PROFIT/LOSS (FROM 15)"]
[null,"17. Add Back unallowable deductions"]
[null,"18. Less Exempt Income etc."]
[null,"19. Assessable Income (Sum 16 to18)"]
[null,"20. Less Allowable Deductions"]
[null,"      a.Capital Allowances (From 37)"]
[null,"      b.Other deductions"]
[null,"      c. Losses brought forward"]
[null,"21. Total Allowable Deductions (20 a+b+c)"]
[null,"22. CHARGEABLE INCOME (19 minus 21)"]
[null,"23. Tax at rates in 1st Schedule 27%"]
[null,"24. Tax on Turnover (Business Income)  1% [  ], 2% [  ]"]
[null,"25. Tax Liability ( The higher of 23 and 24)"]
[null,26,"a. Over payment"]
[null,null,"b. Foreign Tax Credit"]
[null,null,"Sub-Total ( Sum 26a and 26b)"]
[null,"27.Actual Tax Due (25 minus 26)"]
[null,28," Withholding Tax Credit"]
[null,29," Instalment Payments"]
[null,30,"Tax Exempted"]
[null,31,"Sub-Total (Sum 28 and 30)"]
[null,"32. Net Tax Payable/Overpaid (27 minus 31)"]
[]
[null,"CAPITAL ALLOWANCES SUMMARY",{"$nulls":5},"AMOUNTS"]
[null,"33. Current Year Capital Allowances"]
[null,"34. Additional Capital Allowances"]
[null,"35. Capital Allowances Brought Forward"]
[null,"36. Total Capital Allowances Due (Sum 33 to 35)"]
[null,"37. Capital Allowances Utilised for Current Year"]
[null,"38. Unutilised Capital Allowances Carried Forward (36 minus 37)"]
[]
[null,"DETAILS OF EXEMPT INCOME, INCOME TAXABLE AT DIFFERENT RATES & OTHER PAYMENTS"]
[null,"Type of Income/Gain/Payment",null,null,"Amount",null,"Tax Rate","Basis","Tax Liability"]
[null,"Residential Rent Income"]
[null,"Commercial Rent Income"]
[null,"Dividend"]
[null,"Interest"]
[null,"Income From Trusts"]
[null,"Capital Gains"]
[null,"Fringe Benefits "]
[]
[null,"TOTAL"]
[null,"PARTICULARS OF REMUNERATION OF DIRECTORS"]
[null,"Name","TIN","Directors Fees",null,"Salary",null,"Other Allowances",null,"Total"]
[]
[]
[]
[]
[null,"PARTICULARS OF RENTS PAID ON GAMBIA PROPERTY"]
[null,"Landlord's TIN","Full Name and Address of Landlord",null,"Address of Property",null,"Telephone","Rent Paid During the Year",null,"Property Usage"]
[]
[]
[]
[]
[null,"PARTICULARS OF RENTS RECEIVED ON GAMBIA PROPERTY"]
[null,"Tenant's TIN","Full Name and Address of Tenant",null,"Address of Property",null,"Telephone","Rent Paid During the Year",null,"Property Usage"]
[]
[]
[]
[]
[]
[null,"DISTRIBUTION OF PARTNERSHIP INCOME"]
[null,"Name and Address of Partner",null,null,"Dormant or Active","Salary",null,"Interest on Capital","Sharing Ratio","Partners Share of Balance"]
[]
[]
[]
[]
[]
[null,"PARTICULARS OF ANY LOSSES MADE OR CARRIED FORWARD"]
[null,"Year of Loss","Loss Made",null,"Loss Set-off",null,"Loss Outstanding",null,"Years left to Set-off"]
[]
[]
[]
[]
[]
[]
[null,"NOTE: You cannot carry forward losses beyond six(6) years."]
[]
[null,"DECLARATION"]
[null,"I………...……………………...……… ( Full Name)having been duly authorised do hereby declare that this"]
[null,"return and accompanying schedules and statements are a full, just, true and correct account of "]
[null,"income from all sources and all liabilities to tax during the year/period under review of"]
[null,"………………………………………………………………………………………………………………………….."]
[null,"for the period ____________________________________ to ____________________________________"]
[null,"Signature…………………………………………………………Date………………………………………………"]
[null,"Designation/Position……………………………………………………………………………………………."]
[null,"Address:………………………………………………………………………………………………………………."]
[null,"If you need any assistance or information regarding this form please contact the nearest Tax Office at"]
[null,"any of the places listed below."]
[null,"OFFICE",null,null,"LOCATION",null,null,null,"TEL. NUMBER"]
[null,"Banjul Tax Office",null,null,"78/79 Liberation Avenue"]
[null,"Kanifing Revenue Office",null,null,"Kanifing/Bertil Harding H/Way"]
[null,"Brusubi Tax Office",null,null,"Brufut H/Way"]
[null,"Brikama Tax Office",null,null,"Brikama Nema (Nana Junction)"]
[null,"BrikamaBa Tax Office",null,null,"Brikamaba Jamwelly"]
[null,"Barra Tax Office",null,null,"Barra / Opposite Weight Bridge"]
[null,"Basse Tax Office",null,null,"Basse Koba Kunda"]
[null,"FarafenniTax Office",null,null,"Farafenni / Opposite Africell Cell Site"]
[null,"Serrekunda Tax Office",null,null,"Sayerr Jobe Avenue / Bartez"]
[null,"Soma Tax Office",null,null,"Soma / Opposite Area Council"]
[null,"Tallinding Tax Office",null,null,"Tallinding / Opposite Sobeya"]
[null,"Wellingara Tax Office",null,null,"Wellingara / Adjacent Police Station"]