Rédaction Africa Links 24 with babucarr balajo
Published on 2024-03-08 09:44:20
In January, the Ministry of Finance in partnership with the Gambia Revenue Authority commissioned the expected Tax Tribunal to settle tax disputes between taxpayers and GRA. A Ghanaian judge, Justice George Appah Kwabeng who is appointed as president of the Tribunal, was sworn in alongside Bakary Sanyang, Lamin S Jatta, Mamour Joof, and Sheriff Kumba Jobe. However, the establishment of the tribunal has led to some misconceptions. To shed light on this matter, earlier this month, Omar Bah, The Standard chief reporter, interviewed the authority’s Director of Legal, Board Services, and Board Secretary, Abdulrahman Bah.
Abdulrahman Bah explained that the role of the Tax Tribunal is to act as a mediator between taxpayers and the GRA in resolving disputes related to tax assessments. The Tribunal serves as an independent entity to review and resolve disagreements that may arise between taxpayers and the tax authority. It provides taxpayers with a mechanism to challenge tax assessments they believe are incorrect.
The Tax Tribunal is taxpayer-driven and taxpayer-triggered, meaning that taxpayers must initiate the process by filing an application if they are dissatisfied with a tax assessment. The tribunal is not intended to target tax evaders or defaulters but rather to provide taxpayers with a fair and independent avenue to address grievances related to tax assessments.
The GRA’s legal department plays a role in defending the Commissioner General’s decisions before the Tax Tribunal. If a taxpayer takes GRA to the Tribunal, the Legal Department will represent the Commissioner General’s position. The Tribunal consists of members with taxation backgrounds who will review evidence, hear arguments from both parties, and reach a decision based on the facts presented.
The Best of Judgment (BOJ) assessment comes into play when a taxpayer fails to file tax returns, and GRA issues an assessment based on available information. If a taxpayer disputes the BOJ assessment, they can file an objection which will be reviewed by the Commissioner General. If the taxpayer remains dissatisfied, they can challenge the decision before the Tax Tribunal.
Despite concerns from the business community about potential harassment from GRA through the Tax Tribunal, Abdulrahman Bah assured that the Tribunal’s purpose is not to target individuals but to protect taxpayers’ rights. The Tribunal aims to enhance transparency and fairness in tax assessments by providing taxpayers with a means to challenge decisions they believe are unjust.
Regarding the timeliness of cases, Abdulrahman Bah believes that the Tax Tribunal will be more efficient than conventional courts due to its focus on alternative dispute resolution. Taxpayers will have a faster, more streamlined process for resolving tax disputes through the Tribunal.
Taxpayers will be required to pay minimal filing fees when lodging a complaint at the Tribunal, similar to other court processes. The goal is to ensure that the filing process is accessible and affordable for all taxpayers to facilitate the resolution of tax disputes.
In conclusion, the establishment of the Tax Tribunal in The Gambia aims to provide taxpayers with a fair and independent avenue to challenge tax assessments and seek redress for any grievances they may have with the GRA’s decisions. It serves as a vital component of the tax administration system, ensuring transparency, accountability, and fairness in tax assessments.
Read the original article on The Standard
