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[{"$nulls":7},"Version 4"]
[{"$nulls":7},"GRA RET 1"]
["GAMBIA REVENUE AUTHORITY"]
{"$rows_empty":8}
["Republic of The Gambia"]
[]
["INDIVIDUAL INCOME TAX RETURN"]
[]
["FOR THE YEAR/PERIOD FROM ……...………………..………………..TO…………….………………….."]
[]
[null,"TIN"]
[null,"NAME"]
[null,"POSTAL ADDRESS "]
[null,"PHYSICAL ADDRESS"]
[null,"TELEPHONE NUMBER(S)"]
[null,"FAX"]
[null,"EMAIL"]
[]
["You are hereby required under Section 80 (1) of the Income and Sales Tax Act, 2004 to make a return in the form here provided to be delivered to me not later than……………………………20……showing the whole of your income from all sources accruing in, derived from, brought into or received in the Gambia during the year/period stated above and such further information as as may be required in this form"]
[]
[]
[]
[]
[]
[]
[{"$nulls":4},"Commissioner-General"]
[]
[]
[]
[]
[]
[]
[null,null,null,"FOR OFFICE USE ONLY"]
[]
["YEAR OF ASST.",{"$nulls":4},"SECTOR CODE"]
[]
["…………………………………………………………..",{"$nulls":4},"……………………………………………."]
["RECEIVING OFFICER",{"$nulls":4},"DATE RECEIVED"]
[]
[]
["REPUBLIC OF THE GAMBIA"]
["GAMBIA REVENUE AUTHORITY"]
["INDIVIDUAL INCOME TAX RETURN"]
["PARTICULARS OF SOURCE(S) OF INCOME"]
["1. Position (if an employee) held"]
["2. Nature of business(If not employee)"]
["3. Name and Address of employer"]
["4. Employer TIN"]
["5. Principal Business Name & Location (if  non-employee) "]
["6. Principal Business activity"]
["7.Type of Accounting Method used",null,null,null,"Accrual",null,"Cash"]
["INCOME STATEMENT IN GAMBIA DALASIS  (GMD)"]
["EMPLOYMENT INCOME"]
[null,"8. Salary/Wages"]
[null,"9. Allowances"]
[null,"10. Overtime"]
[null,"11. Bonus"]
[null,"12. Commissions"]
[null,"13. Others (Specify)"]
[null,"14.Gross Emoluments (Sum 8 to 13)"]
["BUSINESS INCOME"]
[null,"15. Turnover/sales"]
[null,"16. Deduct Cost of Sales"]
[null,null,"A. Opening Stock"]
[null,null,"B. Add Purchases"]
[null,null,"C. Less Closing Stock"]
[null,"17. Cost of Sales (A plus B minus C)"]
[null,"18. Gross Business Income ( 15 minus 17)"]
[null,"19. Deduct Business Expenses"]
[null,"20. Net Business Income (18 minus 19)"]
["21. TOTAL NET INCOME (Sum 14 plus 20)"]
["COMPUTATION OF TAXABLE INCOME"]
["22. Total Net Income (From 21)"]
[null,"23. Add Back Unallowable Deductions"]
["24. Assessable Income (22 plus 23)"]
["Deduct","25. Capital Allowances"]
[null,"26. Other deductions"]
[null,"27. Loss brought forward"]
[null,"28. Sub-total ( Sum 25 to 27)"]
["29. Chargeable income (24 minus 28)"]
["TAX PAYABLE"]
["30. Tax at rates in 1st Schedule"]
["31. Tax on Total Turnover  1% [  ]  2% [  ]"]
["32. Tax Liability (The higher of 30 and 31)"]
[null,"33. Over payments"]
[null,"34.Foreign Tax Credit"]
[null,"35. Sub-Total (33 plus 34)"]
["36. Actual Tax Due (32 minus 35)"]
[null,"37. Withholding Tax Credit"]
[null,"38. Instalment  Payments"]
[null,"39. Direct Tax Paid/Deposit"]
[null,"40. Tax Exempted"]
[null,"41. Sub-Total (36 to 41)"]
["42. Net Tax Payable/Overpaid (35 minus 40)"]
["DETAILS OF EXEMPT INCOME OR INCOME TAX AT SPECIAL RATE"]
["Type of Income/Gain/Payment",null,null,"Amount",null,"Tax Rate","Basis","Tax Liability"]
["Commercial Rent Income"]
["Residential Rent Income"]
["Dividend"]
["Interest"]
["Income From Trusts ( 3rd Year)"]
["Capital Gains"]
[]
["PARTICULARS OF RENT PAID"]
["Landlord's TIN","Full Name and Address of Landlord",null,"Address of Property","Telephone","Rent Paid During the Year",null,"Property Usage"]
[]
[]
[]
[]
["PARTICULARS OF RENT RECEIVED"]
["Tenant's TIN","Full Name and Address of Tenant",null,"Address of Property","Telephone","Rent Paid During the Year",null,"Property Usage"]
[]
[]
[]
[]
["PARTICULARS OF ANY BUSINESS LOANS TAKEN DURING THE YEAR"]
["Name and Address of Lender",null,null,"Value of Loan","Interest paid during the year",null,"How the loan was used"]
[]
[]
[]
[]
["PARTICULARS OF ANY BUSINESS ASSETS, STOCKS AND SHARES SOLD DURING THE YEAR"]
["Type of Asset","Name and Address of Purchaser",null,null,null,"Date Aquired","Cost","Date of Disposal","Amount Realised"]
[]
[]
[]
[]
["PARTICULARS OF ANY LOSSES MADE OR CARRIED FORWARD"]
["Year of Loss","Losses Made",null,"Losses Set-off",null,"Losses Outstanding",null,"Years left to Set-off"]
[]
[]
[]
[]
["NOTE: You cannot carry forward losses beyond six(6) years."]
["DECLARATION"]
["For Persons making the Return on their own behalf"]
["I……………………………………………………………… do hereby declare that this return and",{"$nulls":7},"Thumb Print"]
["accompanying schedules and statements are a full, just, true and correct account of all my "]
["income from all sources and all my liabilities to tax during the year/period under review."]
[]
["Signature…………………………………………………",{"$nulls":4},"Date………………………………………"]
["For Persons making the Return On behalf of another Person"]
["I………………………………………………………………………………….having been duly authorised do"]
["hereby declare on behalf of…………………………………………………………………………….. that this"]
["return and accompanying schedules and statements are a full, just, true and correct account of his/her"]
["income from all sources and all liabilities to tax during the year/period under review."]
[]
["Signature…………………………………………………………Date………………………………………………"]
["Relationship to Taxpayer……………………………………………………………………………………………."]
["Address:………………………………………………………………………………………………………………."]
["OFFICE",null,null,"LOCATION",null,null,null,"TEL. NUMBER"]
["Banjul Tax Office",null,null,"78/79 Liberation Avenue"]
["Kanifing Revenue Office",null,null,"Kanifing/Bertil Harding H/Way"]
["Brusubi Tax Office",null,null,"Brufut H/Way"]
["Brikama Tax Office",null,null,"Brikama Nema (Nana Junction)"]
["BrikamaBa Tax Office",null,null,"Brikamaba Jamwelly"]
["Barra Tax Office",null,null,"Barra / Opposite Weight Bridge"]
["Basse Tax Office",null,null,"Basse Koba Kunda"]
["FarafenniTax Office",null,null,"Farafenni / Opposite Africell Cell Site"]
["Serrekunda Tax Office",null,null,"Sayerr Jobe Avenue / Bartez"]
["Soma Tax Office",null,null,"Soma / Opposite Area Council"]
["Tallinding Tax Office",null,null,"Tallinding / Opposite Sobeya"]
["Wellingara Tax Office",null,null,"Wellingara / Adjacent Police Station"]
["PLEASE CONTACT THE NEAREST GAMBIA REVENUE AUTHORITY OFFICE IF YOU NEED"]
["ANY ASSISTANCE IN COMPLETING THIS FORM"]

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["GAMBIA REVENUE AUTHORITY"]
[]
[]
[]
[]
["Republic of The Gambia"]
[]
["CAPITAL GAINS TAX RETURN"]
[]
[]
[null,"By virtue of the provisions of Chapter III of the Income and Sales Tax Act, 2004(No.19)"]
[null,"you are hereby required to submit a Return giving particulars of any of the chargeable"]
[null,"assets listed below wherever situated in the world if you are resident in Gambia and in "]
[null,"the case of non-residents for assets situated in the Gambia only, which have been"]
[null,"sold or otherwise disposed of under Section 105 of the Act."]
[]
[null,"Chargeable Assets"]
[null,"(i)  Any land, building or other structural improvement to land"]
[null,"(ii) Any plant, machinery, fixture or equipment"]
[null,"(iii) Any share,security or other financial asset"]
[null,"(iv) Any interest in a partnership"]
[null,"(v) Part of, or any right, title or interest in an asset referred to in sub-paragraph (i), (ii),"]
[null,"    (iii) or (iv)."]
[null,"This form must be furnished to the Commissioner-General within thirty days of the "]
[null,"disposal or realisation"]
[{"$nulls":6},"Commissioner-General"]
[]
[null,"PARTICULARS OF OWNERSHIP OF CHARGEABLE ASSET"]
[]
["RESIDENCE STATUS",{"$nulls":5},"TIN"]
[]
[null,1,"Name of person disposing of the Asset……………………………………………….."]
[null,null,"Postal Address"]
[null,null,"Occupation (in case of Individual)"]
[]
[null,2,"Name of new owner"]
[null,null,"Postal Adress"]
[null,null,"TIN"]
{"$rows_empty":8}
[null,null,null,"FOR OFFICE USE ONLY"]
[]
["YEAR OF ASSESSMENT"]
[]
["RECEIVING OFFICER",{"$nulls":5},"DATE"]
[]
["PARTICULARS OF CHARGEABLE ASSET"]
[]
[null,3,"Description of Charegeable Asset"]
[]
[null,null,"Address/Location of Asset"]
[]
[null,4,"Costs and Dates of Acquisition/Construction"]
[null,null,"Cost of undeveloped land                                                        Date"]
[null,null,"Cost of Construction                                                               Date"]
[null,null,"Cost of Acquisition                                                                 Date"]
[]
[null,5,"Details of Improvements and Alterations"]
[null,null,"Dates",null,"Description",null,null,null,"Cost"]
[]
[]
[]
[]
[]
[]
[null,6,"Details Of Realisation Costs"]
[null,null,"Dates",null,"Description",null,"Recepient Name & TIN",null,"Amount"]
[]
[]
[]
[]
[]
[]
[null,7,"COMPUTATION OF TAXABLE GAIN AND TAX"]
[null,null,"Consideration Received"]
[null,null,"Deduct"]
[null,null,"Cost of Acquisition"]
[null,null,"Cost of Alteration"]
[null,null,"Realisation Costs"]
[null,null,"Capital Gain"]
[null,null,"Deduct Cost of New Acquisitions (Sections 108/109)"]
[null,null,"Taxable Gain"]
[null,null,null,"…….% of Taxable Gain"]
[null,null,null,"…….% of Consideration"]
[null,null,"Tax Charged"]
[null,null,"Deduct Foreign Tax Credit"]
[null,null,"Capital Gains Tax Due"]
[]
["DECLARATION"]
["For Persons making the Return on their own behalf"]
["I………………………………………………………………… do hereby declare that the "]
["the particulars in this return are full, just, true and correct. "]
["Signature…………………………………………………………",{"$nulls":4},"Date………………………………………………"]
["For Persons making the Return On behalf of another Person"]
["I…………………………………………………….having been duly authorised do hereby"]
["declare on behalf of……………………………………………………………….. that the"]
["particulars in this return are full, just, true and correct."]
["Signature………………………………………Date……………………………………"]
["Relationship to Taxpayer……………………………………………………………."]
["Address:…………………………………………………………………………………."]
["If you need any assistance or information regarding this form please contact the nearest"]
["Tax Office at any of the places listed below."]
["OFFICE",null,null,null,"LOCATION",null,null,"TEL. NUMBER"]
["The Gambia Revenue Authority Head Office "]
["Large Taxpayers Unit"]
["Banjul Tax Office"]
["Serekunda Tax Office"]
["Bakau Tax Office"]
["Brikama Tax Office"]
["BrikamaBa Tax Office"]
["Barra Tax Office"]
["Basse Tax Office"]
["Farafereh Tax Office"]