Omar Bah
The Gambia Revenue Authority (GRA) has introduced a new type of tax stamp, the D-19 Tax Stamp. This initiative follows the signing of an addendum to the main contract for the Revenue Mobilisation Solution related to excise goods, telecommunications services, and refined fuels on Wednesday, April 2, 2025. The agreement was signed between the government, represented by the Ministry of Finance and Economic Affairs, and SICPA SA from Switzerland.
The D-19 stamp is specifically designed for water sold in disposable cups, commonly called cup water. The GRA has significantly reduced the cost per unit by an impressive 41.67% compared to the previous cost of round stickers used for bottled water.
Over the past year, the GRA, in collaboration with the Ministry of Finance and SICPA SA, has engaged in extensive discussions to develop a tailored D-19 tax stamp for cup water producers and importers.
“This initiative is essential because water sold in disposable cups is more accessible to lower-income segments, who rely on these products during social gatherings such as weddings and funerals. These cups are crucial for providing safe drinking water, greatly improving health outcomes in underserved communities,” emphasized the GRA.
The authority also noted that the volume of water in disposable cups is significantly less than that found in various sizes of bottled water available in the market.
In light of this, after thorough consultations with the Ministry of Finance and SICPA SA, the GRA informs the public—especially producers and importers of water in disposable cups—that the cost of tax stamps for cup water has been reduced by 41.67% per unit.
The GRA expects all manufacturers and importers to comply immediately with the Excise Stamps Regulations, 2023 (as amended) by affixing tax stamps to their products before they are sold.
The GRA stated that the digital tax stamp is a key component of its broader strategy to modernize tax administration without increasing tax rates.
“From the Digital Tax Stamp initiative alone, the GRA successfully collected D115 million between March and December of 2024, compared to D15 million collected in 2023, which signifies an astonishing increase of D100 million,” asserted Commissioner General Yankuba Darboe during a recent media briefing.
The introduction of the digital excise tax stamp aims to combat the rampant smuggling of excisable goods into the country, negatively affecting GRA revenue generation. “Just a few weeks ago, a canned drinks importer came forward, stating he paid over D27 million in taxes on a single consignment. This achievement would have been unthinkable in the past due to the constrained market space,” declared CG Darboe.
