Frequently Asked Questions
A Tax Practitioner is any natural and /or legal person (partnership, association, or corporation) authorized and licensed by the Liberia Revenue Authority (LRA) to engage in all activities, dealings, and representation with the LRA or any of its officers or employees in respect of tax matters, tax payer’s rights, privileges, or liabilities under the Code or regulations administered by the LRA
In keeping with Section 7 (2) (I) of the LRA Act, only persons having a valid Tax Practitioner License (which maybe (i) and institutional Tax Practitioner License, is a legal person such as a sole proprietorship, partnership, corporation, and association or (ii) a personal tax Practitioner License, if a natural person are qualified to and shall be allowed to conduct tax practitioner business in Liberia.
Complete a Tax Practitioner licensing application form and submit online or in person, along with two passport sized pictures and a valid government issued identification card (Driver License, Social Security ID, Passport or Voters Registration card)
Must have the requisite technical knowledge and/or skills required of a Tax Practitioner acquired by training and/or practice
Must be at least 18 years of age
(d) Must sit and pass a Customs Brokers Competency Examination to be administered by the Liberia Revenue Authority (LRA)
(e) Possess a valid Tax Identification Number (TIN)
Possess a valid Tax Clearance Certificate and remain tax compliant
Be free of criminal conviction and provide a valid Police Clearance
(h) Pay a licensing fees as provided for in Regulation promulgated by the Ministry of Finance and Development Planning under Section 2111 of the LRC relating to Fee Structure for Occupational and Professional Business Licensing
The validity period for a Tax Practitioner License will be Initial one year. It will be renewed thereafter and could be extended for one or more years based on the Tax Practitioner risk profile. However, no license validity period will exceed three years.
- Be trained by the LRA
- Any other Tax Practitioner training
Any individual possessing the below listed professional designations and the requirement herein is exempt from the Tax Practitioner Competency Licensing examination.
Attorney-at-Law or Counsellor-at-Law who is a current lawyer and is a member in good standing with the Liberia National Bar Association (LNBA) and holds a valid tax clearance
(b) Certified Public Accountant (CPA) who is currently enrolled as a Certified Public Accountant (CPA) with the Liberia Institute of Certified Public Accountants (LICPA) who is in good standing with the LICPA and has an annual valid practice license issued by the LICPA.
(a) Must be a registered business such as a sole proprietorship, partnership, corporation, or association with a physical address in Liberia and possess a business registration and/ Articles if Incorporation and any other legal business formation documents.
(b) Must have at least two (2) officers, members, agents, or employees satisfying the requirements of licensed Tax Practitioners; provided, however that that this requirement shall not apply to sole proprietorship which, by its nature, shall only require the proprietor (owner) to be and remain a licensed Tax Practitioner.
(c) Possess a valid Tax Identification Number (TIN)
(d) Possess a valid Tax Clearance Certificate and remain tax compliant
(e) Pay a licensing fees as provided for in Regulation promulgated by the Ministry of Finance and Development Planning under Section 2111 of the LRC relating to Fee Structure for Occupational and Professional Business Licensing
A Tax Practitioner License application form is available and can be downloaded from the LRA website. It can also be obtained from the ground floor of the LRA Headquarters