The Natural Resources Tax Section (NRTS) is a specialize section within the Domestic Tax Department responsible for ensuring the compliance of taxpayers in the small, medium and large categories of businesses that are operating within the Natural Resources Sectors of Liberia. The categorization of businesses within the Natural Resources Tax Section is based solely on the commodity (Natural Resources) in which the entity is trading in regardless of the taxpayer’s gross annual turnover as is done with the Small, Medium and Large Taxpayer’s Division. Specifically, the Section manages the tax compliance of taxpayers in the mining, petroleum, forestry and agriculture sectors.
The Section is headed by a Manager who is supported by two (2) supervisors – Mining & Petroleum Sectors and Agriculture & Forestry Sectors. The Manager of the Section reports directly to the Commissioner for Domestic Tax.