Liberia: Taxation Contestation Process: LRA and Tax Payers.
Tax Payers are supposed to formally contest tax bill from Liberia Revenue Authority (LRA) by written communication to LRA and after LRA will call for hearing between LRA and Tax Payer at LRA office.
If rulling from the hearing at LRA is not satisfactory to Tax Payer, by law Tax payer can file an appeal against the ruling from LRA hearing to The Bureau of Tax Appeal (BOTA).
BOTA will now preside over the case between LRA and Tax Payers reviewing all the claims and counter claims and then BOTA will make a determination through a rulling.
In an event either of the party is not satisfy with the BOTA rulling can file an appeal to the TAX Court which is also refered to as appealent court at the temple of Justice, at which time the tax court will review claims, counter claims and willing from BOTA and make a final determination.
The process is the right of due diligence to the tax payer and should be exhausted to establish the tax payer right.
Any matter or an appeal for by a tax payer to BOTA should not be taken and jump to the Tax Court, because 1. That’s the right of the tax payer and 2. You can have one matter of case under two separate jurisdiction simultaneously in the same state.
BOTA needs a quorum which she doesn’t have but it doesn’t make the LRA right to remove cases that are on the docket or table of BOTA for hearing to the Tax Court without allowing the Tax Payer to exhaust their right. It’s national government responsibilities to do the completion of BOTA commission to have quorum to allow Tax Payer Exercise their right.
It’s unfair and it’s undermine our tax collection reputation and scare investors.