By Bill W. Cooper
Following the reconstitution of the Board of Tax Appeals (BOTA), the administrator says that the institution is fully ready to hear all taxpayer matters in the country.
However, Cllr. Benjamin B. Stewart, Jr., who is the Administrator of the Board of Tax Appeals, applauded President George M. Weah, for reconstituting the Board.
Those appointed by President Weah to the Board are Cllr. Thompson N. Jargba, chairperson; Cllr. David Kolleh, Jr., Board Member; Prof. Alfred S. Gibson, new member; Mr. George L. Wortuah, new member; and Prof. Boka Wreh, member.
The Board of Tax Appeals is a five-member deliberative body responsible for reviewing taxpayer protests against determinations made by the Minister of Finance and Development Planning and the Commissioner General of the Liberia Revenue Authority.
The Board possesses the authority to approve, modify, or overturn determinations made by the Minister or Commissioner General of the Liberia Revenue Authority.
In the event of a taxpayer’s disagreement with the Board’s decision, they have the option to appeal to the tax court. However, it is important to note that such an appeal must be lodged within 30 days of the Board’s decision and must adhere to the regulations set forth by the tax court.
The Board is an independent entity separate from both the Ministry of Finance and the Liberia Revenue Authority. While it operates under the administrative oversight of the Ministry of Finance, it holds autonomous decision-making authority as specified in Section 60(a) of the Liberia Consolidated Revenue Code, as Amended.
According to Section 60(e) of the Liberia Consolidated Revenue Code, as Amended, “The members of the Board are appointed by the President with the approval of the legislature, serving a term of five years, with a maximum of two consecutive terms.”
Cllr. Stewart expressed his satisfaction by stating, “I am delighted, and I hope the public shares the same sentiment. The legal community, taxpayers, and even the Liberia Revenue Authority (LRA) will find joy in this decision, as it will help alleviate some of their burdens. Additionally, the tax court will also welcome this development.
He further elaborated that now that the Board consists of five members, they are actively involving all stakeholders, including partner institutions such as the Tax Court and the LRA. He announced that the Board is now fully constituted and prepared to commence its operations.
Cllr. Stewart emphasized, “We will also prioritize raising awareness about the functioning of our institution to ensure that the public is informed that the Board has been reconstituted and is fully operational. Both taxpayers and the LRA are the key parties involved in any case brought before the Board. Once the LRA and taxpayers are aware of the Board’s availability, they can begin lodging complaints with the Board.”.
He informed this publication that the Board has remained inactive since 2018 when the previous Board members’ tenure concluded.
The Board of Tax Appeals Administrator clarified that President Weah appointed Cllr. Thompson Jargba and Cllr. David M. Kolleh as Board members in August 2021. Their appointments were subsequently confirmed in November of the same year.
However, due to the lack of a quorum of three members, the two appointed members in 2021 were unable to convene until additional appointments were made. As a result, the President has fulfilled the requirements of the Liberia Revenue Code by appointing three more members, bringing the total membership of the Board to five, as stipulated by the statutes.
“Now, with the appointment of all five members to the Board, the public and taxpayers can place their trust in these individuals when it comes to their tax matters,” he affirmed.
According to him, the integrity of tax payment is already commendable, but the full operation of the Board will further enhance it. He stated that this development will bring significant relief to taxpayers and contribute to improving the economy through enhanced tax generation.
“So, I urge the government to continue supporting the Board as they have done in the past, by allocating more resources for manpower. We also anticipate the full cooperation of the Liberian people, national and international business clients, the LRA, and the Ministry of Finance,” he stated.
“This is our plea, encouraging everyone to fulfill their responsibility by paying their lawful taxes or duties. It is through this collective effort that our nation can prosper and develop.”
Meanwhile, Cllr. Stewart has urged the public and taxpayers to start visiting the offices of the Board of Tax Appeals, located on Carey Street adjacent to Diaconia Microfinance Bank, for their tax-related concerns.
