Gambia: GRA Validates Tax Tribunal Brochure
The Gambia Revenue Authority (GRA) under the legal department, in collaboration with various stakeholders specifically the Ministry of Finance and Economy Affairs, validated the Tax Tribunal brochures draft document yesterday, Thursday 6 February 2026.
The DRM Project is sponsored by Agency Francaise de development (AFD). The brochure is designed to help taxpayers to understand the process of tax objections and appeals, and to guide them through the steps involved.
Speaking on behalf of the Commissioner General, GRA’s Risk and Modernization Director Alieu Bittaye said tax objections and appeals provide taxpayers with a mechanism to ensure tax assessments and decisions are fair and accurate.
Therefore, he said, “It is essential to understand your rights and responsibilities in the objection and appeal process, remember that adhering to deadlines and following the specific procedures are crucial to a successful resolution of the objection or appeal.”
Mr Bittaye, in welcoming the participants to the validation exercise, said GRA with funding from AFD has developed Tax Brochure for objection and appeals and for the tax tribunal.
The ultimate objective, he said, is to increase awareness among tax payers and the general public on these two important functions of GRA’s tax Administration system.
In taxation it is uncommon for tax payers to have disagreements with tax authorities over their assessments or tax-related decisions, he said, adding that to address this dispute, taxpayers have the right to object to such decisions and be granted a fair hearing.
“A robust tax system is built on trust and that trust is strengthened with taxpayers having clear and accessible avenues to challenge disputed tax assessments and other decisions of the tax authority,” he stated.
He said the objection and appeal system serves as a crucial function in any tax system as it ensures every taxpayer is accorded the right to seek, readdress in a fair and impartial manner tax issues.
“It promotes voluntary compliance by reinforcing the principle that tax administrations is not just about compliance enforcement but also about equality and impartiality,” he clarified, saying: “This is important as it puts the authority to its feet in the implementation, interpretation and application of the revenue laws knowing fully well that the taxpayers will challenge decisions that are inconsistent with the provisions of the laws.”
The tribunal is an independent body and a specialist forum for resolving tax disputes between taxpayers and the tax authority.
“A well-functioning tax tribunal enhances taxpayer confidence, reduces the burden of litigation on the regular court and ensures that tax matters are resolved efficiently and professionally,” he explained. “The tax tribunal has the mandate to review matters before its tax payers, facts and materials and the evidence relevant for the case at hand and can affirm and set aside the decision of the Commissioner General as the case may be.”
The validation workshop, he said, presented a unique opportunity for all stakeholders and government institutions – likewise legal practitioners, tax professionals, accountants and taxpayers – to provide valuable input in refining the brochure.
“Our goal is to ensure that taxpayers have access to clear and comprehensive information on their rights and obligations regarding tax obligations and appeals,” he iterated, adding: “Our main focus is to clearly bring out their rights under the law when it comes to resolving tax disputes.”
By The Point.
