for your Tax Clearance Certificate online
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.
A Tax Clearance Certificate is required and useful when you want to:
- To bid on or receive payment for a government contract
- To clear goods in commercial quantities from a port of entry (as per Risk Profile)
- Apply for a bank loan
- Contest a public election
- To obtain payment from government for the sale of goods and services
- Traveling purpose
- Duty Free (As per Risk Profile)
- To confirm closure of a business entity
- To effect export of goods from Liberia (As per Risk Profile)
- To transfer Profit, Dividends, Interest and Royalties in excess of US$100,000.00 from Liberia to place or country outside of Liberia
- Other activities that may necessitate the request for tax clearance
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.
There are six Types of Tax Clearance Certificates:
Tax Clearance Certificate Type: Valid For:
Conditional 45 Days
Conditional 60 Days
Conditional 90 Days
Regular 120 Days
Regular 180 Days
Annual 360 Days
Apply online for your TC to the Commissioner of Domestic Tax and he and his team will process and provide the Tax Clearance Certificate.
To get a TC items on this checklists must be available.
- Tax Identification Number (TIN)
- Valid business registration certificate
- Copy of payroll (current month)
- Receipts for the following tax payments:
- Withholding on wages and salaries
- Withholding on either rent or lease (notarized, and a revenue stamp affixed)
- Advance payment of income tax (2% or 4% quarterly payment)
- Taxpayer Identification Numbers for all employees/contractors
- Articles of Incorporation
- Certificate of Accreditation
- Annual activity report (for NGOs)
For new applications, the supporting documents required depends on the type of application being made. For previous year’s tax clearance certificate holders, the supporting documents needed for the current year are receipts made during the past year and valid business registration. Please contact Taxpayer Services at LRA Service Centers at ELWA Junction, Paynesville, or Ministry of Finance, Ground Floor, or designated locations, or telephone 0888572572 or 0770572572 for more information.
Tax clearances are absolutely free.
Provisional tax clearance certificates are issued to new business or businesses that are not fully tax compliant.
Regular tax clearance certificates are issued to businesses that are fully tax compliant.
Annual tax clearances certificates are issued to businesses and individuals that have been audited and are fully complying with all the applicable tax laws and other relevant regulations.