By H Matthew Turry
MONROVIA: In a day-long Seminar held under the theme, “Taxpayers Bill of Rights and the Appeal Process with Tax Practitioners”, conducted by the Board of Tax Appeal (BoTA) over the weekend, BoTA Executive Director Cllr. Benjamin B. Stewart said the aim of the program is to improve revenue generation.
“As we observed over the years, the revenue component of government has been in jeopardy or under-collected,” he said, adding: “We brought together stakeholders and tax practitioners, which aims at educating people on their rights and the appeal process. And we have observed that to keep the taxpayers confident in paying the taxes, you also have to tell them that they have an opportunity, a right, if they feel aggrieved to come and express it.”
BOTA was established in 2011 as an independent quasi-judicial administrative body to hear taxpayer appeals from determinations by the Revenue authorities (Commissioner General), to enhance government revenue, enhance tax compliance, reduce uncertainty in application of tax laws, ensure the rights of taxpayers are observed, and resolve tax disputes equitably between taxpayers and tax administrators.
The BOTA’s Executive Director told the gathering that the entity has the authority to reverse a determination of the Commissioner General of LRA.
He added that BOTA interprets the Revenue Code of Liberia, writes decisions emanating from taxpayer appeals, publishes decisions, among others.
Participants made separate remarks, beginning with LITP’s Acting Vice President, Arthur Fumbah.
Fumbah praised BoTA for organizing the educative forum for tax practitioners, but frowned on the LRA for some times dishonouring decisions from BOTA, a situation he described as the lack of collaboration to generate government’s revenue.
“LRA does not honor BOTA’s ruling, something we should pay attention to,” Fumbah said, stressing that the LRA should not be isolated, as what it is doing “is wrong and unacceptable”.
Also speaking at the seminar was Assistant Minister of Justice, Prof. Cllr. Aaron Kparkillen, who lauded the organizers, and expressed concerns over the form and manner in which tax collection and education is being done in the country.
He berated tax collectors for overlapping their functions.
“You can’t collect tax and, at the same time, you prosecute them (taxpayers),” Cllr. Kparkillen said, pointing at LRA’s officials. “Only the Justice Ministry can prosecute.”
He promised to invite law school students of the Louis Arthur Grimes School of Law during next seminar to listen and have their inputs.
LRA’s Commissioner General Dorbor Jallah, who was represented by a proxy, said the LRA has the right to be informed about the quality service, the right to pay no more than the correct amount of taxes, the right to challenge the position of the Liberia Revenue Authority (LRA) and be heard.
He said the citizens have the right to appeal a decision of the LRA in an independent forum; the right to finality, privacy, confidentiality, the right to retain representation, and the right to a fair and just tax system.
LRA also stated that an aggrieved taxpayer can seek redress at the entity with a lawyer or without a lawyer, but the person who is not a lawyer should be an accountant.
Tax Court Judge, His Honor Judge U-Jay Bright, and Louise Arthur Grimes School of Law, Acting Dean were absent from the seminar.
The Center for the Promotion of Intellectual Development (CENPID), the Center for the Exchange of Intellectual Opinions (CEIO), and the Center for Intellectual Freedom (CIF), thanked BOTA for the uniqueness of the seminar and requested for another one at a subsequent time.
They also requested BOTA to take the tax payment awareness campaign to intellectual areas in Monrovia and its environs,” the group said in a unanimous tone.
While the seminar was an initiative designed to strengthen understanding and awareness of the tax appeals process among actors in the tax and legal systems of Liberia, it also aimed to promote transparency, accountability, and legal clarity in tax dispute resolution.
“A written protest containing explanation of the issues to be heard must be submitted by the taxpayer to BoTA within 30 days of the request for hearing.” BoTA told taxpayers how to channel their grievances.
The one-day interactive seminar held at the YMCA Conference Hall, Crown Hill, brought together representatives of the Liberia Revenue Authorities (LRA), the Liberia Institute of Tax Practitioners, Ministry of Justice, intellectual groups, amongst others.
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