A taxpayer is a person or organization (such as a company) subject to pay a tax. Modern taxpayers may have an identification number (TIN), a reference number issued by the LRA to citizens or firms.
A taxpayer is an individual or entity that is obligated to make payments to municipal or government taxation-agencies, in this case, Liberia Revenue Authority. Taxes can exist in the form of income taxes and/or property taxes imposed on owners of real property, along with many other forms. People may pay taxes when they pay for goods and services which are taxed.
The term “taxpayer” often refers to the workforce of a country which pays for government systems and projects through taxation. The taxpayers’ money becomes part of the public funds, which comprise all money spent or invested by government to satisfy individual or collective needs or to generate future benefits. For tax purposes, business entities are also taxpayers, making their revenues and expenditures subject to taxation.
A Taxpayer Identification Number is your primary source of Identification as a taxpayer. It is used to identify you with the Liberia Revenue Authority, and the Republic of Liberia as a whole.
It is a 9-digit number beginning with 5
Ex. 5********
According to Section 53 of the Liberia Revenue Code, every legal resident having a tax obligation within Liberia should have a TIN. It is given to every Taxpayer free of charge, and no taxpayer should have more than one TIN.
A tax clearance certificate is an instrument issued by the Liberia Revenue Authority (LRA) that certifies that a taxpayer has complied with all known tax requirements at the time of issuance.
Normal processing time for a complete and accurate tax clearance certificate application is 1 to 4 working days. For incomplete applications (missing information, missing supporting documentation and/or outstanding tax liabilities) processing may take up to 5 working days. If all documentation and tax obligation issues are not settled within these 5 business days, a new application is required.
Tax Clearance Certificate is absolutely free.
A Tax Clearance Certificate is required and useful when you want to:
There are six (6) kinds of Tax Clearances didvided into three (3) categories as follows:
Required Documents for Imports
Step 1. Registration of electronic declaration (Including attachment of scanned required
documents) by declarant
Step 2. Compliance review and validation of declaration by Customs
Step 3. Payment by declarant
Step 4. Release by terminal operator
Step 5. Final electronic clearance by Customs
Required Documents for Imports
Step 1. Registration of electronic declaration (Including attachment of scanned required documents) by declarant
Step 2. Compliance review and validation of declaration by Customs
Step 3. Release by terminal operator
Step 4. Electronic clearance for warehousing by Customs
Required Documents For Warehousing
Step 1. Registration of electronic declaration (Including attachment of scanned required documents) by declarant
Step 2. Compliance review and validation of declaration by Customs
Step 3. Payment of transit fee by declarant
Step 4. Release by terminal operator
Step 5. Electronic clearance for transit by Custom
Required Documents for Transit
Step 1. Registration of manual declaration (Including attachment of scanned required documents) by declarant
Step 2. Compliance assessment and billing by Customs
Step 3. Payment by declarant
Step 4. Final clearance by Customs
Required Documents for Transit
Step 1. Registration of electronic declaration (Including attachment of scanned required documents) by declarant
Step 2. Compliance review and validation of declaration by Customs
Step 3. Payment of export fee by declarant
Step 4. Loading by terminal operator
Required Documents for Export
Step 1. Registration of electronic declaration (Including attachment of scanned required documents) by declarant
Step 2. Compliance review and validation of declaration by Customs
Step 3. Payment of re-export fee by declarant
Step 4. Loading by terminal operator
Required Documents for Re-export
The Harmonized System is a standardized numerical method of classifying traded products. It is used by customs authorities around the world to identify products when assessing duties and taxes and for gathering statistics.
Harmonized System (HS) Codes are commonly used throughout the export process for goods.
The HS is administrated by the World Customs Organization (WCO) and is updated every five years. It serves as the foundation for the import and export classification systems used in the Liberia and by many trading partners.
The HS assigns specific six-digit codes for varying classifications and commodities. Countries are allowed to add longer codes to the first six digits for further classification.
The system can be accessed for clearing imported consignments at automated ports by importer(s) that request and obtain access to ASYCUDA World (the automated used by Customs), or use an approved licensed broker with access to ASYCUDA. Authorized LRA and Customs officers also have access to the system.
All bills pertaining customs declarations made by importers or their agents are stored electronically at automated Customs ports or manually at Customs ports not automated. The importer may request LRA Customs to retrieve the declaration and payment record.
ASYCUDA (Automated SYstems for CUstoms DAta) is a computerized Customs management system which covers most foreign trade procedures. The system handles manifests and customs declarations, accounting procedures, transit and suspense procedures. It generates trade data that can be used for statistical economic analysis. The ASYCUDA software is developed in Geneva by UNCTAD.
ASYCUDA takes into account the international codes and standards developed by ISO (International Organization for Standardization), WCO (World Customs Organization), eg. Data Model, and the United Nations. It can be configured to suit the national characteristics of individual Customs regimes, National Tariff & legislation. ASYCUDA provides Electronic Data Interchange (EDI) between traders and Customs using prevailing standards such as XML.
Customs Brokers are integral to the facilitation of trade and movement of goods and services across borders. The Business of Customs Brokers encompasses all activities, dealings, engagements and representation with LRA or any of its officers or employees in respect of customs clearance and forwarding.
A Customs Broker is any natural and /or legal person (partnership, association, or corporation) authorized and licensed by the Liberia Revenue Authority (LRA) to render valuable services to importers and exporters.
The activities or business of Customs Brokers include but are not limited to:
Any natural person (individual) who is a Liberian citizen and is 18 years of age and above can become a Customs Broker.
The Customs Brokers License application form is available free of charge.
Yes. The amount to be paid for the Customs Broker License is provided for in the Regulation promulgated by the Ministry of Finance and Development Planning under Section 2111 of the LRC relating to Fee Structure for Occupational and Professional Business Licensing.
The validity period for a Customs Brokers License will be Initial one year. It will be renewed thereafter and could be extended for one or more years based on the Customs Brokers risk profile. However, no license validity period will exceed three years.
A Customs Brokers License application form is available and can be downloaded from the LRA website. It can also be obtained from the ground floor of the LRA Headquarters and at the Customs Business Office – Free Port of Monrovia.
Liberia Revenue Authority
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