NSSWC Building, ELWA Junction, Paynesville, Liberia
+231-888572572 / 770572572

Domestic Tax Profile

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The Domestic Tax Department (DTD) is one of two core operational departments of the LRA.   The DTD is responsible for the assessing, collecting, enforcing and auditing all domestic taxes including property tax.  Major kind of taxes collected include taxes on personal and business income, taxes on goods and services, excise tax, real property tax as well as other obligatory payments such as professional fees.

The Domestic Tax Department is headed by a Commissioner. The Department consists of four Divisions and six direct reporting sections

Mr. Darlingston Y. Talery
Commissioner 
+231-886819485  

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:

    1. Accounting, Assessment & Analysis Section
    2. Enforcement Section
    3. Audit Section

Mr. Andre Pope  
Assistant Commissioner 
+231-888110088  

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:

    1. Accounting, Assessment & Analysis Section
    2. Enforcement Section
    3. Audit Section
Mr. Sebastein Weah  
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 thirty 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:

    1. Accounting, Assessment & Analysis Section
    2. Enforcement Section
    3. 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:

    1. Accounts Section
    2. Valuation Section
    3. Enforcement Section

Mr. Isaac Stevens  
Assistant Commissioner 
+231-886961645 

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.

Mr. Maxwell Dougba   
Manager 
+231-886819485  

Government and Non-profits Sector  – 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) – 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. Thomas Jallah  
Manager 
+231-770331876

Clara Goba
Manager
+231-886525591 


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.


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 function 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. 


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.