The Liberia Revenue Authority has intensified its nationwide engagement on the forthcoming introduction of the Value Added Tax (VAT), targeting one of the country’s most influential professional groups—the legal community. The outreach occurred during the 2025 Liberia National Bar Association (LNBA) Convention held from December 4–7 in Ganta, Nimba County.
The annual LNBA Convention convened legal practitioners, members of the judiciary, and emerging lawyers for professional exchange and continuing legal education. This year’s gathering provided an important platform for the LRA to deepen stakeholders’ understanding of VAT reforms and outline the tax’s long-term implications for Liberia’s economic and fiscal landscape.
VAT will replace the current Goods and Services Tax (GST) and is recognized globally as a more transparent, efficient, and equitable consumption tax system. It is applied to most goods and services whether imported or produced domestically with specific exemptions provided by law. Unlike GST, VAT is collected at every stage of the supply chain, ensuring traceability, reducing opportunities for tax evasion, and significantly improving revenue performance.
As the only country in the West African region yet to adopt VAT, Liberia stands to benefit enormously from the reform. The transition is expected to expand the tax base, modernize domestic resource mobilization, and align Liberia with regional and international best practices.
During the technical sessions at the Convention, LRA VAT Project Manager and lead facilitator, S. Tunny Cooper, provided an in-depth presentation covering key elements of the transition. His briefing highlighted the 2024 VAT Law, the Ministry of Finance and Development Planning’s Regulation No. 136, compliance expectations, and the procedural roadmap leading to nationwide implementation.
Mr. Cooper emphasized the critical role of the legal community in the VAT era, noting that lawyers will be central to contract drafting, dispute resolution, tax advisory services, regulatory compliance, and upholding the rule of law throughout the transition. He underscored the need for legal practitioners to fully understand VAT principles, as they will guide clients, businesses, and institutions on tax obligations and support the effective functioning of the system.
He reaffirmed the LRA’s commitment to sustained public awareness, tailored capacity-building for various sectors, and continuous collaboration with the Bar as the country moves toward full VAT rollout in January 2027. Other facilitators included, James B. Kokulo, Moriah D. Sayor and Lewis S. W. Pyne Sr.
Also speaking at the event, the Chair of the LNBA Continuing Legal Education Committee, Cllr. Kanio Bai Gbala, commended the LRA’s proactive engagement with the legal fraternity. He described the sessions as timely, insightful, and inclusive, and encouraged the Authority to maintain steady dialogue with lawyers as VAT implementation progresses.
This year’s Convention was attended by Chief Justice Yamie Quiqui Gbeisay, senior judicial officers, diplomats, and other prominent dignitaries, underscoring the significance of the annual gathering and the value of the LRA’s engagement.
VAT registration for eligible businesses will begin in July 2026 and run for six months, ahead of the full implementation date of January 1, 2027.
