Legal
This section of the website provides up-to-date information on tax laws, regulations, and any recent changes or updates. Managed by the Legal Department of the Liberia Revenue Authority (LRA), it is dedicated to ensuring compliance with all tax laws and regulations. The Legal Department plays a crucial role in maintaining the integrity of the tax system, safeguarding taxpayer rights, and promoting fair and just tax administration.
Key Responsibilities and Features
Key responsibilities and features include:
- Legislative Framework: Interpreting and applying tax laws, including the Act Creating the LRA, the Liberia Revenue Codes, and other relevant financial regulations and policies.
- Legal Support and Guidance: Offering authoritative legal counsel on various tax-related issues for both Customs and Domestic Tax departments.
- Dispute Resolution: Handling tax disputes and representing the LRA in legal proceedings.
- Regulatory Compliance: Ensuring all tax operations adhere to local and international tax protocols and treaties.
- Policy Development: Assisting in the creation and review of tax policies and regulations to meet legal standards. This section of the website categorizes information as follows:
LEGISLATION AND CODES:
- The Act Creating the LRA
- The Liberia Revenue Codes
- Related financial laws, regulations, and policies
TAX REGULATIONS:
- Customs and Domestic Tax regulations
- Local and international tax protocols and treaties
STRATEGIC DOCUMENTS:
- Past and present domestic resource mobilization strategies
- Annual reports
TAXPAYER FORMS:
- Various forms needed for tax payment processes
CASES AND RULINGS
- Tax related cases and rulings
