- Complete a Registration Form: For Individuals:
- Individuals complete Individual Registration Form (Form 1N01)
For Sole Proprietorships, Enterprise Branches, and all other Entities and Businesses:
– Copy of Articles of Incorporation
- Copy of Business Registration Certificate
- Sole Proprietorship, complete Individual Registration Form (Form 1N01) and Sole Proprietorship Appendix Form (SP01)
- Entities other than Sole Proprietorship, complete Registration Form for Organizations (Form PC01)
- Enterprise Branches, complete Branch Appendix Form (Form BR01)
- Download a copy of each of these forms from lra.gov.lr
- Gather the required supporting documentation: For Individuals:
- One recent passport-sized photo; and
- One of the below types of identification:
- Valid passport
- Employee NASSCORP #
- Valid driver’s license
- Birth certificate
- Valid Voter registration card
- Submit the completed registration form and supporting Documents:
- In person at a LRA Taxpayers Service Center, or
By email at taxpayerservices@lra.gov.lr
Rights and Responsibilities of Taxpayers
All Taxpayers have rights and responsibilities. Knowing these rights and responsibilities is important for both Taxpayers and the Liberia Revenue Authority.
To these rights are also responsibilities which the taxpayers must adhere to help make the tax payment process stress free.
Rights of the Taxpayers
- Right to Pay only the Correct Amount of Tax: All taxpayers are to receive the benefits, credits, and refunds they are entitled to under the law and to pay no more or less than the exact amount of due
- Right to Privacy and Confidentiality: Taxpayers have the right to confidentiality of their information provided to the A taxpayer’s information will be used only for purposes allowed by law, and will only be assessed by persons lawfully allowed.
- Right to Professional, Courteous, Efficient, Transparent and Fair Service: Taxpayers are to be treated politely and with concern at all
- Right to Complete, Clear and Timely Information: Taxpayers have the right to complete, accurate and timely information that will explain in plain language the laws, policies and procedures regarding obligations and
- Right to Consistent Application of the Law: The law shall be applied always so that every taxpayer gets his/her entitlement and pays the legitimate
- Right to Appeal and Judicial Review: Taxpayers are unrestricted to a formal review if they believe that the Commissioner General or any officer has not applied the law correctly or they have not received their full entitlements under the
- Right of Refusal to Pay the Full Income Tax Amounts in Disputes before an Impartial Review: If a taxpayer disputes the amount of tax, he/she is required to make a partial payment of thirty percent (30%) of the tax amount in dispute excluding payment of interest and penalty pending the decision of an appeals
- Right to a Service Complaint and Attentiveness: A taxpayer can expect that if he/she/it lodges a complaint about the service provided from the LRA, he/she/it will be listened to and given the opportunity to explain the situation. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the LRA, to be spoken to in a way that they can easily understand, to receive clear and easily understandable communications from the LRA, and to speak to a supervisor about inadequate
- Right to Notice on Audit: Any notice or document sent by tax authorities must be written and signed by an authorized tax official, noting the taxpayers’ last name, and tax identification number (TIN), and must carry the official stamp of the Liberia Revenue
- Right to Refunds and Claims: Taxpayers are entitled to receive the benefits, credits and refunds in accordance with the
- Right to be represented by the Person of your Choice: A taxpayer has the right to be represented by a person of his/her
.
- The responsibility to file correctly and on time
- The responsibility to pay due taxes fully and on
- The responsibility to declare
- The responsibility to respect Tax
- The responsibility to provide complete information
- Name
- Address
- Telephone Number
- The responsibility to provide an employee, contractor, or representative Taxpayer Identification Number (TIN).
For more information on obtaining TINs, please visit a LRA Taxpayers Service Center, or email taxpayerservices@lra.gov.lr. To download a copy of the Liberia Revenue Code visit www.lra.gov.lr. Call Taxpayer Services at 0888572572 or 0770572572.
How to File a Tax Appeal
The Division of Tax Appeals is charged with the responsibility to officiate and impartially resolve disputes arising from decisions made by tax officers of the LRA.
If you disagree with the assessment of a tax officer, you may appeal your case to the Division of Tax Appeal of the Liberia Revenue Authority. The Division of Tax Appeals
is an independent in its decision making even though it is funded by the LRA. To file an appeal, take the following steps:
- Send a letter of protest or objection letter to the Director of Tax Appeals and copy to the Commissioner General of the The protest or objection must be accompanied by documented evidence including citations from the Revenue Code of Liberia and other applicable laws.
- Upon receipt of the protest by the Division of Tax Appeals, the aggrieved taxpayer will be informed of a hearing date and time, not later than 10 business days from the receipt of the You may represent yourself or be represented by an accountant/attorney at the hearing.
- You are required to make a partial payment of thirty percent (30%) of the tax amount excluding payment of interest and penalty pending the decision of the Division of Tax
- If the Division of Tax Appeals finds your protest to be contrary to the law or procedure, you will be requested to make payment of the balance of seventy percent (70%) plus penalty and If the Division of Appeals finds your objection or protest to be correct, the partial payment of thirty percent (30%) will be refunded with accrued interest, or credited to future tax liabilities with accrued interest by the LRA.
If you are not satisfied with the judgment of the Division of Tax Appeals you may file an appeal to the Board of Tax Appeals.
If you are not satisfied with the decision of the Board of Tax Appeals, you may take your case to court. If the court agrees with you and finds that the position of the LRA was unjustified, the LRA will carry out the orders of the court.
How to File an Appeal of a Customs Decision
The protesting entity/consignee must submit a written protest to the Coordinator for Appeals and Broker Licensing and copy the offices of the Assistant Commissioner for Technical Affairs and the Commissioner of the Department of Customs.
The following persons may submit a protest:
- The importer/exporter or person who provided security for the entry;
- Any person whose ability to pay will be affected by the decision;
- An importer whose premises have been closed/locked;
- An entity whose goods have been seized;
- Any person seeking delivery of the merchandise; or
- Any authorized agent of any of the
The protest of a decision shall be filed with the Department of Customs no later than 90 days after:
- The date the assessment notice, or amended assessment notice is served on the person with respect to decisions described in Subsection 60 and 61of the Revenue Code of Liberia, or
- The date the decision as to which protest is made is served on the person, in all other circumstances including audit
- The protestant shall be notified of Customs’ decision immediately upon the conclusion of such decision, through a written
Where the Customs Department does not notify the protestant of their determination on the review within a period of 60 days from the date the protest was submitted, the Customs Department shall be assumed for the purposes of this section to have confirmed the decision
The protestant may appeal a decision of the Customs Department under number 3 or a deemed confirmation under number 4 above, by notifying an appeal within 30 days of the date of such decision or deemed decision to either:
- the Board of Tax Appeals pursuant to Sections 60 and 61 of the Revenue Code, and for such purposes the decision or deemed decision of the Customs Department shall be considered a determination of the LRA , or
- a court of competent
- The obligation to pay any customs duty, tax, fee or fine shall not be suspended by a protest
- If the protested decision is modified or reversed, the Customs Department shall remit or refund immediately any customs duty, taxes, or fee found to have been collected in excess, or pay any drawback or refund
- Decisions subject to protest/appeal including valuation, classification, origin, inspection/examination, assessment/appraisement, taxes, fees, fines, rates, amount, binding decisions, shall be final and conclusive upon all persons (including the government and any officer thereof) unless a protest is filed in accordance with number 3 of this memorandum, or unless an appeal against the Customs Department’s confirmation (or deemed confirmation) of the decision is taken pursuant to number 4 of this memorandum within the time prescribed by number 5 of this memorandum.
Real Property Tax
Real Property (also called real estate) refers to land, structures or a combination of land and structure.
Under a property tax system, the government requires an appraisal of the monetary value of each property (also called the market value). It is the amount [dollar value] of money paid to the government for the possession of real property. A Real Property Tax is the product of the market value of your real property and the tax rate as established in the Revenue Code of Liberia Section 2000.
Market Value of Property X Applicable Tax Rate (see chart below) = Amount Due
Every year from the day you become the owner of the property.
All land owners with or without structures are required to pay. Real Property Tax must also be paid on booths and zinc houses. Only mud huts with thatched roofs are excluded. Tenants or caretakers of the land owners can also pay the Real Property Tax on behalf of the owner.
solum his ei.
If the seller of the property did not pay the Real Property Tax at all on the property the buyer is responsible to pay the tax going back five years. Revenue Code of Liberia Section 2010, Payment of Delinquent Taxes as Condition Precedent to Conveyance of Interests in Real Property.
You can obtain a valuation of your property in the following ways:
Commercial Property
Use a certified architectural firm or engineer in Liberia to undertake the valuation. The valuation must be notarized by a notary public. The LRA reserves the right to reject any fraudulent appraisals.
Residential Property
You can make a self-declaration of the value of your property (only market value is acceptable) accompanied by a photo and complete description of the property. You can also use an architectural firm or engineer certified in Liberia. The LRA reserves the right to verify any assessed value or reject any fraudulent appraisals.
Like all services provided by the LRA, registration is FREE
Take the following steps:
- Obtain a Tax Identification number (TIN) at the Taxpayer Service Center You can obtain two types of TIN:
- Permanent Tin – is issued when you have all the required documents
- Complete a Taxpayer Registration form from Taxpayer Services of the LRA
- Submit one passport photo and valid identification (birth certificate, passport, driver license, voter registration card, NASSCORP number)
- Permanent Tin – is issued when you have all the required documents
- Trust (Temporary TIN) is issued when you do not have all required documents of the owner(s) and/or the owner has a representative
- Submit to Taxpayer Services of the LRA a photo identification of the representative and a notarized letter from the owner(s)
- Submit the following to the Registration Officer in the Taxpayer Services Center Registration Unit:
- Photo of property
- Copy of Deed evidencing ownership or notarized statement of ownership
- One passport photo of the owner(s) or custodian or administrator
- Official identification of the owner(s) – passport, driver license, voter card, birth certificate – detailing specific details including name and address of owner
- Completed Self-Declaration form (Real Estate Tax form) or certified appraisal duly notarized (residential properties)
- Certified appraisal duly notarized (Commercial properties)
- Property Schedule (visit lra.gov.lr for copies of real estate forms)
A property schedule is a listing of all properties owned by a particular taxpayer or entity. It includes property location, description (including area lot number,
purchase/construction cost) and indicates whether the property is leased or owner occupied.
Yes, thirty days after acquiring a title to a real property, the new owner is required to submit a schedule of these properties to the Liberia Revenue Authority at a Taxpayer Service Center or LRA Business Office in your County. Legal documents showing ownership of property must be attached.
You may be assessed a Failure to File penalty in addition to late filing fees will be levied against you in accordance with LRC 2011, S 51(B).
Obtain your real property bill from the Returns Processing Unit within the Taxpayer Services Center. If your bill is over $100USD, you must pay via Manager’s Check to the order of “General Revenue Account”. Bring the payment and bill to the Bank Service Unit within the Taxpayer Services Center.
The teller will process your payment and give you a Government of Liberia official receipt (flag receipt) for your records.
Once your property has been registered in the Tax Administration System (SIGTAS), you can request your bill via email at taxpayerservices@lra.gov.lr. Your bill will be forwarded to you along with instructions for wire transfer to the Central Bank Foreign Account.
Taxpayers with verified hardship can request an installment plan by writing a letter of request to the Commissioner of Domestic Tax. Penalties and interest will continue to accrue until the bill is paid in full.
Annually, between January 1- July 2. Penalty accrues after July 2nd.
You will be charged a monthly penalty of 5% plus interest (published by Central Bank of Liberia for taxes) each month that you fail to pay (LRC, 2011, S 2002).
All taxes are to become liens on real property on due dates. Delinquencies shall be reported to the Minister of Justice for collection through the Tax Court (LRC 2001, S 2007).
Real Property Tax Rates Definitions:
Urban Area is an area within the corporate limits of any city, town, municipal or commonwealth district.
Rural Area is an area outside the corporate limits of any city, town, municipal or commonwealth district.
Property Description (Developed Land) | Tax Rate on Developed Land |
Commercial Building | 1.5% |
Industrial Building | 1.5% |
Residential Building | 1/12 % or 0.0008% |
Farm in Urban Area | 1/3% |
Farmland in Rural Area (With Building or Improvement) | 1/4% |
Commercial Building/ Improvement on Public Land | 1% |
Residential Building | 1/7% |
Property Description (Undeveloped Land) | Tax Rate on Undeveloped Land |
Unit within City or Town Limits (City or Town Lots) | 2% |
Farmland | 4% |
Acre or Above (Not City or Town Lot and not Farmland) | 3% |
Units Outside City or Town Limits and Farmland | $5.00 per Acre, minimum tax $200 on parcel |
Units Outside City or Town Limits and not Farmland | $5.00 per Acre, minimum tax $200 on parcel |