MONROVIA – As the leading government responsible to protect all government-assigned properties and to as well control the fuel, maintenance and vehicles assigned to all Ministries, Agencies and Commissions (MACs), the General Services Agency (GSA) indeed has a Herculean task to serve as the cog in the government’s engine. As the man in charge of the GSA under the ARREST Government headed by President Joseph Nyuma Boakai, GSA Director General Galakpai W. Kortima already has his job cut for him. Taking the podium yesterday during the Ministry of Information regular press briefing, DG Kortima informed the public about the adjustments in fleet management regulations and the stringent measures that the GSA has instituted to safeguard government properties, most especially vehicles are being surreptitiously ferried across borders.
Regulation on Vehicle Purchase – No More Electronic Nozzles
According to the DG Kortima, the GSA has realized over the years that some of the vehicles that are coming into the country are not being maintained, and when they are purchased by the government, they don’t even last for two years.
“Most of the cars are the ones that have electronic nozzles. For example, the past government bought cars for chiefs. Those cars were displayed, but today you cannot find them anymore because they were all electronic nozzles. All the engines got damaged, they could not even run for two years. We brought some to the Uptown Garage where they had to change all the engines. The vehicles are still there because maybe the Internal Affairs Ministry did not have the funding to retrieve those cars, so they are still there.
“Under our watch, the government will not procure any vehicle that will not go for two years. So, we are putting a stop order on vehicles that have electronic nozzles in the government fleet of vehicles. So, before you buy any government vehicle, please come to the General Services Agency where we will guide you and tell you the type of vehicle that should be bought. We all know that the centralized purchasing system that existed before through the creation of the PPCC has been divorced. Now we have a decentralized purchasing system, meaning, all ministries, agencies and commissions can do their own purchases, but we should regulate and guide the process,” DG Kortima said.
“Our appearance here today is in fulfilment of protecting government assets. We first thank the Ministry of Information for collaborating with us. We are so happy with the judicial system because the asset recovery is there to give strength to regain the properties of the General Service Agency. We are going to redeem this country because the taxpayers’ money has been misused. We have come to talk about a few things. One is to have value for money, and under our watch at the GSA, we said it at the time when we were doing the budget executive workshop, that the GSA has worked on the fleet policy which will be looked at by crossing borders along with the Finance Ministry and all of the MAC institutions and decisions will be done and then that new policy will be launched.
“As we are about to executive the 2025 budget where ministries, agencies and commissions have started executing already, there is a need for us to come and refresh the minds of ministers, directors and the procurement entity of those ministries that indeed there are some vehicles and some other items that are not required under the job Government of Liberia purchasing system. We have done some historical investigation into some of these assets, and we have realized that they cannot be valued for money. So, we have sounded this out to all MACs that in the event of procurement of vehicles, please liaise with the GSA where our technicians will go and review and assess those cars and give the right way to do the procurement,” the GSA boss said.
Cross Border Govt Vehicle Anti-Theft Measures
Speaking on the widespread ferrying of Government of Liberia vehicles into neighboring countries, especially by former government officials, Director General Kortima said the GSA has realized this problem and has therefore been working with the Liberia Immigration Service (LIS) to curtail vehicular theft.
“As the Chairman of Assets Recovery said, over the years most government vehicles have flown over the boundaries and gone into neighboring countries that we cannot account for. And so, in our own wisdom, we have met with the Liberia Immigration Service and have made an announcement that every government-owned vehicle that leaves from Liberia should have a certificate or a pass from the GSA before the vehicle cross any of our border points,” DG Kortima said.
Board of Tax Appeals Showcases Gains, Challenges
Meanwhile, also appearing during the MICAT regular press briefing to enlighten the public about its operation, the Chairman for Legal Affairs at the Board of Tax Appeals, Cllr. David M. Kolleh, Jr., accompanied by Cllr. Benjamin B. Stewart Jr., Executive Director of Board of Tax Appeals, along with other Commissioners of the institution explained to the public the inner workings of the Board of Tax Appeal (BOTA), as well as the gains and challenges of the institution.
What is BOTA
According to Cllr. Kolleh BOTA was established as a quasi-judicial body under Section 60 of the Revenue Code of 2000 to resolve disputes between taxpayers and the revenue authority, LRA. BOTA serves as an independent and partial platform for hearing and resolving tax disputes and ensuring compliance with Liberia’s tax laws. BOTA handles appeals at the LRA regarding tax assessments, penalties, interests or other matters under the Liberia revenue code. It does not cover criminal tax matters which are handled by the Ministry of Justice. BOTA is composed of six commissioners with expertise in taxation, finance and legal matters. Members are appointed by the president for five years.
“All taxpayers have a set of rights referred to as the bill of rights. When these rights are violated through denials, disrespect, or inadvertence, the tax code provides the citizens with the right to enforce them. These mechanisms include the protest and objection panel, the Board of Tax Appeal, the Tax Court, and the Supreme Court. To hear before the Board of Tax Appeal as a taxpayer, you must first engage with the LRA. The appeal process begins when the LRA issues a tax assessment bill. If you disagree with the assessment, you must formally notify LRA of your disagreement. LRA will then conduct a formal hearing to review the objection and dispute. If you still disagree with the board decision, you have the right to take your case to the tax court which will conduct another hearing to address the dispute. If you are not satisfied with the tax ruling, you may appeal to the Supreme Court for a final review and determination,” Cllr. Kolleh said.
Gains
In outlining the achievements of his institution, Cllr. Kolleh said, from November 2023 to February 2025, the Board was fully reconstituted and began hearing cases, and that since November 2024, the Board of Tax Appeal has heard more than 20 cases including six of them which have generated over US$349,000 in government revenue.
“Fourteen cases remain pending with over US$2 million tied up in the appeal process. The Board and the Minister of Finance, spearheaded by deputy minister Anthony Myers, are working out modalities to align the Board’s policy with the ARREST Agenda in making the Board accessible to the public. With budgetary support in 2024, the Board procured two vehicles to facilitate outreach. Additionally, a 20KVA generator was acquired to alleviate the electricity gap experienced by the Board and subsequently enhance the appeal process and ensure the delivery of justice. Under the 2025 budgetary allotment, the Board is currently touring the country in collaboration with the LRA to educate taxpayers on the appeal process and inform them of their rights under the Tax Bill of Rights.
“Meanwhile, the 2024 budget saw the completion of rental of BOTA spanning over two years. Since the tour in Ganta and Grand Bassa Counties, the Board has begun receiving complaints from these two counties,” Cllr. Kolleh said.
Challenges
With respect to the challenges facing the institution, Cllr. Kolleh said, from 2018 to May 2023, the Board of Tax Appeal was not fully reconstituted by the former administration, and that the decision not to reconstitution the board had serious consequences, prompting the Honorable Supreme of Liberia to intervene and issue a ruling directing aggrieved taxpayers to appeal directly to the tax court.
“This delay reversed years of public awareness efforts undertaken by the Board, leading to the perception that the Board was virtually not existing. As a result, the Board was experiencing a decline in receiving appeals from taxpayers as many either believe the Board no longer exists or view it as an alternative to the Tax Court,” Cllr. Kolleh said, while informing the public about the hearing process.