By Omar Bah
The Ministry of Finance, in partnership with the Gambia Revenue Authority (GRA), yesterday commissioned the five members of a Tax Tribunal to deal with tax evasion prosecution cases as part of its intensive debt collection drive and prosecution of defaulters.
A Ghanian Judge, Justice George Appah Kwabeng, appointed president of the Tribunal, was sworn in alongside Bakary Sanyang, Lamin S Jatta, Mamour Joof, and Sheriff Kumba Jobe.
According to Minister of Finance Seedy Keita, the Tax Tribunal clearly demonstrates the government’s dedication to promoting a tax system that values fairness, efficiency, and safeguarding taxpayers’ rights. The creation of the Tax Tribunal marks a significant step forward in our ongoing efforts to establish an effective and easily accessible avenue for resolving taxpayer disputes. We understand the importance of a dispute resolution process that upholds the principles of justice and builds trust among our citizens that their concerns are being heard and impartially addressed by an independent body. The Minister emphasized the crucial role a Tax Tribunal plays in the country’s tax system.
Seedy further alluded that it’s a body entrusted to hear and determine tax disputes, which would ensure a fair and unbiased resolution of tax disputes between taxpayers and GRA. He further urged members of the Tax Tribunal to approach their duty with diligence, impartially, and a commitment to supporting the principles of justice.
Seedy added that “an effective tax dispute resolution mechanism would not only be in the interest of taxpayers but also be integral to the overall economic well-being of our nation.” He also argued that establishing the Tax Tribunal is not merely a bureaucratic addition but a declaration of intent. “We are a government committed to fairness, transparency, and the rule of law.
Yankuba Darboe, the Commissioner General of the Gambia Revenue Authority (GRA), has shared that the Tax Tribunal was established by section 256 of the Income and Value Added Tax Act. Its primary objective is to entertain applications for review of reviewable decisions made by the Commissioner General or officers acting under his Authority. Darboe highlighted that creating the Tax Tribunal is a crucial step towards providing taxpayers with an impartial platform to seek redress on taxation decisions made by the Authority. This development underscores the GRA’s unwavering commitment to delivering fair and equitable tax assessments.
CG Darboe added that the appointment of members of the Tax Tribunal is a crucial component of the government’s commitment to building a fair, transparent, and just taxation system that ensures that taxpayers pay their fair share of the tax burden but at the same time are not to pay more than their fair share of the tax burden. He commended the finance minister for his continuous support and commitment to the proper functioning of the Tax Tribunal over the years.
Justice George Appah Kwabeng, President of the Tribunal, has called upon the Ministry of Finance to provide a neutral venue for hearings to enhance taxpayers’ trust. He expressed the need for logistical support and other essential tools for the successful operation of the Tribunal. In particular, he emphasized the significance of a designated secretariat with a complete team of administrative staff to receive and process applications, as well as a secretary to record minutes and compile them for public review. These are among the top priorities for the newly established Tribunal.
