DOMESTIC TAX DEPARTMENT

The Domestic Tax Department is the arm of the Liberia Revenue responsible for the assessing collecting, enforcing and auditing all domestic revenues including property tax. Major kind of taxes collected include taxes on personal and business income, taxes on goods and services, excise tax, real property tax as well as other obligatory payments such as professional fees.

The Domestic Tax Department is headed by a Commissioner. The Department consists of three Divisions and three direct report Sections:

  1. Large Tax Division (LTD) - is the arm of the Domestic Tax Department responsible for managing the compliance of taxpayers with gross annual turnover of above thirty million Liberian dollars (Above L$30,000,000) and who are not doing business in the natural resource sector. There are also industrial sectors that are uniquely placed in the Large Tax Division due to their functions: Banking and Insurance, and GSM Telecommunications. The LTD is headed by an Assistant Commissioner who is assisted by three Managers. The LTD consists of three sections:
    1. Accounting, Assessment & Analysis Section
    2. Enforcement Section
    3. Audit Section
  2. Medium, Small & Micro Tax Division (MSMTD) – is the arm of the Domestic Tax Department responsible for managing the compliance of taxpayers with gross annual turnover of below thirty million Liberian dollars (Below L$30,000,000). There are sectors that are uniquely placed in the MSMTD such as the Non for profit or NGO sector. The MSMTD is headed by an Assistant Commissioner who is assisted by three Managers. The MSMTD consists of three sections and a direct reporting unit:
    1. Accounting, Assessment & Analysis Section
    2. Enforcement Section
    3. Audit Section
    4. Micro-Taxpayer Unit
  3. Real Estate Tax Division (RETD) – is the arm of the Domestic Tax Department responsible for managing the compliance of owners of real property (land, building and fixed improvements) within the boundaries of Liberia. The RETD is headed by an Assistant Commissioner who is assisted by three Managers. The RETD consists of three sections:
    1. Accounts Section
    2. Valuation Section
    3. Enforcement Section
  4. Natural Resource Tax Section (NRTS) – is the sub-section of the Domestic Tax Department responsible for managing the compliance of taxpayers doing business in the natural resource (extractive industries and renewable resources) sectors which includes mining, agriculture, petroleum and forestry. The Section is headed by a Manager.
  5. Sector Ministry Section (SMS) – is a sub-section of the Domestic Tax Department responsible for monitoring the compliance of various line ministries and agencies that are involved in generating revenue for the Government of Liberia through the imposition of fees, for example, passport fees (Ministry of Foreign Affairs), business registration fees (Ministry of Commerce), resident permit fees (Ministry of Labor), etc.
  6. Domestic Tax Business Office (DBTO) – is a sub-section of the Domestic Tax Department responsible for managing the compliance of taxpayers in rural areas whose annual gross turnover is below three million Liberia dollars (Under L$3,000,000). The DTBO consists of 19 Tax Business Offices in all 15 counties in Liberia. The Tax Business Offices are divided by regions as follows:
  7. No. Tax Business Office Region County
    1 Buchanan Tax Business Office Eastern Region Grand Bassa
    2 Harper Tax Business Office Eastern Region Maryland
    3 Zwedru Tax Business Office Eastern Region Grand Gedeh
    4 Webbo Tax Business Office Eastern Region River Gee
    5 Greenville/Juarzon Tax Business Office Eastern Region Sinoe
    6 Tappita Tax Business Office Eastern Region Nimba
    7 Grand Kru Tax Business Office Eastern Region Grand Kru
    8 Ganta Tax Business Office Eastern Region Nimba
    9 Sanniquellie Tax Business Office Eastern Region Nimba
    10 Gbarnga Tax Business Office Eastern Region Bong
    11 Rivercess Tax Business Office Eastern Region Rivercess
    12 Bensonville Tax Business Office Western Region Montserrado
    13 Marshall Tax Business Office Western Region Margibi
    14 Bomi Tax Business Office Western Region Bomi
    15 Cape Mount Tax Business Office Western Region Grand Cape Mt
    16 Kakata/Salala Tax Business Office Western Region Margibi
    17 Kolahun/Foya Tax Business Office Western Region Lofa
    18 Bopolu/Gbarma Tax Business Office Western Region Gbarpolu
    Voinjama/Zorzor Tax Business Office Western Region Lofa