Domestic Tax
Commissioner, Domestic Tax
The Domestic Tax Department of the Liberia Revenue Authority (LRA) is dedicated to managing and overseeing the collection of domestic taxes within Liberia. This department is responsible for administering tax policies, ensuring compliance with tax laws, and providing guidance to taxpayers. It plays a crucial role in the country’s revenue generation by implementing efficient tax collection systems, offering taxpayer education and support, and working to improve voluntary compliance. Through its efforts, the Domestic Tax Department aims to enhance the government’s ability to fund public services and promote economic development in Liberia.
Compliance with tax laws and administration of tax policies are ensured through its various specialized divisions. These include the Large Tax Division, Medium Tax Division, Small Micro Tax Division, Real Estate Tax Division, Government and Not-for-Profit Division, as well as several sections including Natural Resource Tax, International Tax, Tax Compliance Risk Management, Business Policy, Domestic Tax Reform and Modernization, and Registration and Returns Processing, among others. Together, these divisions work collaboratively to enhance revenue generation, support public services, and foster economic development in Liberia.
Large Tax Division (LTD) – is the arm of the Domestic Tax Department responsible for managing the compliance of taxpayers with gross annual turnover of above thirty million Liberian dollars (Above L$30,000,000) and who are not doing business in the natural resource sector. There are also industrial sectors that are uniquely placed in the Large Tax Division due to their functions: Banking and Insurance, and GSM Telecommunications. The LTD is headed by an Assistant Commissioner who is assisted by three Managers.
The LTD consists of three sections:
- Accounting, Assessment & Analysis Section
- Enforcement Section
- Audit Section
Ms. Margaret P. Krotè
Assistant Commissioner
+231-886556941 / +231-777556941
Medium Tax Division (MTD) – is the arm of the Domestic Tax Department responsible for managing the compliance of taxpayers with gross annual turnover of below thirty million Liberian dollars (Below L$30,000,000). The MTD is headed by an Assistant Commissioner who is assisted by three Managers.
The MTD consists of three sections:
- Accounting, Assessment & Analysis Section
- Enforcement Section
- Audit Section
Assistant Commissioner
+231-880170263
Small Micro Tax Section (SMTS) – is the arm of the Domestic Tax Department responsible for managing the compliance of taxpayers with gross annual turnover of below three million Liberian dollars (Below L$3,000,000). The STS is headed by a manager who is assisted by three supervisors.
The SMTS consists of three units:
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- Accounting, Assessment & Analysis Section
- Enforcement Section
- Audit Section
Real Estate Tax Division (RETD) – is the arm of the Domestic Tax Department responsible for managing the compliance of owners of real property (land, building and fixed improvements) within the boundaries of Liberia. The RETD is headed by an Assistant Commissioner who is assisted by three Managers.
The RETD consists of three sections:
- Accounts Section
- Valuation Section
- Enforcement Section
Mr. James Afif Jaber
Assistant Commissioner
+231-886516220 / 770516220
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Natural Resource Tax Section (NRTS)
Natural Resource Tax Section (NRTS) – is the sub-section of the Domestic Tax Department responsible for managing the compliance of taxpayers doing business in the natural resource (extractive industries and renewable resources) sectors which includes mining, agriculture, petroleum and forestry. The Section is headed by a Manager.
Mrs. Athelia Grasco Korvah
Manager
+231-776383294
Government and Non-For-Profits Division (GNFPD)
Government and Non-For-Profits Division – is the arm of the Domestic Tax Department responsible for monitoring the compliance of various line ministries and agencies that are involved in generating revenue for the Government of Liberia through the imposition of fees, for example, passport fees (Ministry of Foreign Affairs), business registration fees (Ministry of Commerce), resident permit fees (Ministry of Labor), etc. It is also responsible for the compliance management of non-governmental sector, i.e., NGOs, schools, (including universities), and churches.
Mr. Eddie Howe
Assistant Commissioner
+231-886132533
Domestic Tax Business Office (DBTO)
Domestic Tax Business Office (DBTO) – is a sub-section of the Domestic Tax Department responsible for managing the compliance of taxpayers in rural areas whose annual gross turnover is below three million Liberia dollars (Under L$3,000,000). They also collect taxes and fees on behalf of revenue generating ministries, agencies and commissions as well as Medium Tax Payers in rural Liberia. The DTBO consists of 19 Tax Business Offices in all 15 counties in Liberia. The DTBO is divided by regions as follows: the Eastern Region is composed of 11 DTBOs while the Western Region is made out of 8 DTBOs.
Mr. Hadji Bashelu Kromah
Manager
+231-886431759
Clara Goba
Manager
+231-886525591
International Tax Section
International Tax Section – is the sub-section of the Domestic Tax Department responsible for managing international tax cooperation. It deals with transfer pricing, exchange of information upon request as well as automatic exchange of financial information, double tax avoidance agreement and other international tax related issues such as the OECD Base Erosion and Profit Shifting, (BEPS) Inclusive Framework. It is headed by a manager.
Mr. Maxwell Dougba
Manager
+231-886819485
Tax Compliance Risk Management Section – is the sub-section of the Domestic Tax Department responsible for managing risk mitigation strategies. The risk include, but not limited to registration, filing, payment and reporting risks. The Section is headed by a manager.
Business Policy Section – is the sub-section of the Domestic Tax Department responsible for tax operation policy. Its main functions include writing of regulations, private and public rulings, memorandum of understanding, etc. It also functions in tax policy research.
Domestic Tax Reform and Modernization Section – is the sub-section of the Domestic Tax Department responsible for executing reform and modernization in the Department. It also leads all of the project related activities of the Department.
Tax Compliance Risk Management Section
Tax Compliance Risk Management Section – is the sub-section of the Domestic Tax Department responsible for managing risk mitigation strategies. The risk include, but not limited to registration, filing, payment and reporting risks. The Section is headed by a manager.
Business Policy Section
Business Policy Section – is the sub-section of the Domestic Tax Department responsible for tax operation policy. Its main functions include writing of regulations, private and public rulings, memorandum of understanding, etc. It also functions in tax policy research.
Domestic Tax Reform and Modernization Section
Domestic Tax Reform and Modernization Section – is the sub-section of the Domestic Tax Department responsible for executing reform and modernization in the Department. It also leads all of the project related activities of the Department.
Registration and Returns Processing Section
Registration and Returns Processing Section – is the sub-section of the Domestic Tax Department responsible for tax payers’ registration, filing of tax returns and processing of tax payments.
