The GOVERNMENT AND NON-FOR PROFIT DIVISION is one of the four (4) revenue and fees generating divisions within the Domestic Tax Department. It is charged with the responsibility of fair administration and enforcement of the Liberia Revenue Code and other attending laws and regulations. The responsibilities of the division are classified into the following four (4) major categories:
- Ensuring that all ministries, agencies of government, commissions and non-governmental organizations including schools and churches comply with the provisions of the Liberia Revenue Code as amended, associated laws and regulations, as well as Standard Operating Procedures ( SOPs) and Memorandums of Understanding ( MOUs);
- Work with all ministries, agencies of government and commissions to identify other tax and non-tax revenues lines for the expansion or protection of the tax base.
- Work with all ministries, agencies of government and commissions for the development of compliance improvement programs for non-compliers and ensuring the implementation of those programs;
- Work with other stakeholders of government to enforce the provisions of the Liberia Revenue Code as well as other attending laws and regulations.
Liaise with all government ministries, agencies and commissions and NGOs by
- Coordinating operations with other parts of the Domestic Tax Department, Customs Department and all other ministries, agencies of government and commissions as applicable;
- Building and maintaining effective and constructive working relationships, partnerships, or networks of contacts with other government ministries, agencies and commissions in line with the Liberia Revenue Authority ( LRA) procedures and employee Code of Conduct;
- Giving the best service possible ( quality, timelines, completeness, knowledge, courtesy, fairness etc.) to internal and external clients;
- Being an effective representative of the LRA at all times
Proactively securing all tax and non-tax fees by:
- Interacting continually with all ministries, agencies of government and commissions and NGOs for the smooth and timely collection of targeted tax and non-tax revenue.
- Ensuring fair and transparent implementation of the Liberia Revenue Code as amended and associated laws and regulations.
- Designing and executing compliance and other strategies that will guide the collection of tax and non-tax revenue by ministries, agencies of government, commissions and NGOs. These compliance strategies include the recommendation to and liaising with other divisions of the Liberia Revenue Authority for the development and establishment of Standard Operating Procedures ( SOPs), and Memorandums of Understanding;
- The identification and sealing of leakages.
- Monitoring and analyzing trends of non-compliance, and approve the development and implementation of targeted tax education programs to increase compliance in those areas;
- Improving compliance through timely collection;
- Implementing zero tolerance for corruption;
- Verification of collections by ministries, agencies of government, commissions and NGOs;
- Advising and educating all ministries, agencies of government and commissions and NGOs on procedures to comply with the Revenue Code of Liberia and other relevant tax laws;
- Increasing the tax base of the various ministries, agencies of government and commissions and NGOs by expanding the tax net through robust enforcement exercises;
Recommends legislative and Operational changes to the Commissioner, Domestic Tax Department
- Where there is weakness in existing laws, strengthening of laws recommendation can be made;
- New laws for strengthening the collection of revenues where needed, can be recommended;
- Recommendations for the development and establishment of MOUs and SOPs when required, can also be made to the office of the Commissioner;
- Business processes and procedures re-engineering can be recommended where risks to revenues has been identified.