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Tax Laws and Amendments

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Tax Laws and Amendments

AN ACT TO AMEND SECTION 1003 AND 1066 (A) OF AN ACT TO AMEND PART III, CHAPTER 10 and VAT
TAX AMENDMENT ACT OF 2024 AMENDING CERTAIN PORTIONS OF CHAPTERS 8 AND 10 OF THE LIBERIA CONSOLIDATED REVENUE CODE
TAX AMENDMENT ACT OF DECEMBER 2024 AMENDING THE LIBERIA CONSOLIDATED REVENUE CODE

An Act to Establish The Liberia Revenue Authority (LRA)

DIRECTIVE C/DIR.2/07/23: Harmonization of Rules on Beneficial Ownership
DIRECTIVE C/DIR.3/07/23: Harmonization of the Legislation on EXCISE Duties
DIRECTIVE C/DIR.4/07/23: Harmonization of the Methodology For The Evaluation of Tax Expenditures
DIRECTIVE C/DIR.5/07/23: The Creation of the Institutional Mechanism for Monitoring & Evaluation
DIRECTIVE C/DIR.6/07/23: Harmonization of Transfer Pricing Rules
DIRECTIVE C/DIR.7/07/23: Model CODE of Ethics and Conduct for Tax Administrations
DIRECTIVE C/DIR.8/07/23: Harmonizing the Laws on Value Added Tax (VAT)
CALCULATION OF CUSTOMS DUTIES: ECOWAS (2016)

ECOWAS DIRECTIVES

SUPPLEMENTARY ACT A/SA.3/07/23: Mutual Administrative Assistance in Tax Matters
REGULATION C/REG/.3/07/23: Amending the List of Categories of Goods Contained in the ECOWAS Tariff and Statical Nomenclature
REGULATION C/REG.4/07/23: Determining the List of Exceptions to the Community Origin Criterion of Change of Tariff Heading

ECOWAS SUPPLEMENTARY ACTS

LRA Annual Work Plan - Fiscal Year 2025
Service Delivery Charter Online
Service Delivery Charter Documentation

Tax Laws By Division

Domestic Tax Laws

SUPPLY AND INSTILLATION OF CCTV: Deadline: 20 September 2024
RE-TENDER FOR VEHICLES & MOTORBIKE INSURANCE: Deadline is 28 August 2024
NON- CONSULTING SERVICES: Deadline is 28 August 2024
RE-TENDER MEDICAL INSURANCE: Deadline is 23 August 2024
IFB ELEVATOR MAINTENANCE AND REPAIR: Deadline is 12 August 2024
IFB FOR SCRATCH CARDS: Deadline is 12 August 2024
IFB FOR COMPUTER: Deadline is 12 August 2024
IFB FOR PROCUREMENT OF SECURITY GUARD SERVICES: Deadline is 6 August 2024
IFB FOR SUPPLY OF PETROLEUM PRODUCTS: Deadline is 29 July 2024

NCB - VEHICLE INSURANCE: Deadline is 22 July 2024
NCB - STATIONERY: Deadline is 22 July 2024
NCB- CLEANING MATERIALS: Deadline is 22 July 2024
NCB - Foreign Travel: Deadline is 19 July 2024
NCB - Supply of Petroleum Products: Deadline is 19 July 2024
NCB- Security Guards: Deadline is 18 July 2024
NCB -JANATORIAL SERVICES: Deadline is 18 July 2024
IFB FOR SUPPLY OF COMPUTERS: Deadline: April 2, 2024

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Revenue House
ELWA Junction
Paynesville City, Liberia

+231-770572572
info@lra.gov.lr

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