FILLING & PAYMENT

Designated Place For Filing And Payment

A taxpayer’s tax return and tax payment are to be received on or before the due date in the Ministry office in Monrovia. Taxpayers resident or domiciled outside Liberia and required to file a tax return or make a tax payment may file the return or make the payment at the place designated by the Ministry for receiving returns in their country of domicile or in the Ministry office in Monrovia; if no location is designated, the place of filing is in the Ministry office in Monrovia.

Due Date

A taxpayer’s income tax return and turnover tax return and tax payments are due no later than 5:00 p.m. on the date provided in Part II. A taxpayer’s sales or services tax return and payment is due no later than 5:00 p.m. on the date provided in Part III.

Extension Of Time To File Return

Upon application in writing by a person required to file a return under any provision of this Code, the Minister may, where good cause is shown, extend the period within which a return is to be filed. The granting of a filing extension does not alter the due date for payment of the tax.

Extension Of Time To Pay Tax

Upon application in writing by a person liable for tax under this Code, the Minister may, where good cause is shown, extend the time for payment of tax by the person and, as a condition of the extension, may impose requirements appropriate to ensure the payment of the tax due. An extension under this subsection does alter the due date for payment of tax for the purpose of calculating interest under Section 13(a).

Method Of Delivery

Proof of timely filing is made by presentation of any of the following:

(1) A dated and time-stamped receipt issued by the designated place of filing and signed by a person who can be identified as a Ministry employee at the designated place of filing on the date signed.

(2) A certified copy of an approved delivery service label that includes the following: the correct name and address of the designated place for filing; the signature of a recipient who can be identified as a Ministry employee at the designated place of filing on the date signed; and the date of receipt (or other information sufficient to establish the date of delivery). Approved delivery services are: DHL, EMS and any other services designated by the Ministry.

Proof That Delivery Was Made

Proof of timely filing is made by presentation of any of the following:

(1) A dated and time-stamped receipt issued by the designated place of filing and signed by a person who can be identified as a Ministry employee at the designated place of filing on the date signed.

(2) A certified copy of an approved delivery service label that includes the following: the correct name and address of the designated place for filing; the signature of a recipient who can be identified as a Ministry employee at the designated place of filing on the date signed; and the date of receipt (or other information sufficient to establish the date of delivery). Approved delivery services are: DHL, EMS and any other services designated by the Ministry.

Proof that Payment was Made.

Proof of timely payment is made by presentation of a dated and time-stamped receipt issued by the designated place of payment, indicating the amount of payment received, and signed by a person who can be identified as a Ministry employee at the designated place of payment on the date signed.

Timely Filing And Payment.

A taxpayer’s return is considered to have been timely filed if it is received at the taxpayer’s designated place for filing by the due date, and any accompanying payment is considered to have been timely made.

Direct Transfer Payment FAQs

Direct Transfer Payment Form