Welocme Tax Link

Obligations and Tax Payer Rights

What are your Obligations as a Taxpayer?

As Tax administrators, we expect you to disclose your tax obligations correctly and faithfully. We expect you to voluntarily:

  • Comply with tax laws
  • File correct, complete and candid returns and statements within the prescribed time
  • Pay due taxes
  • Maintain accounts, documents and records of your transactions
  • Be truthful and honest in your dealings with tax authorities
  • Provide complete and accurate information and records as required by law

Appeals Provisions

If you do not agree with the audit findings, you should request a conference with the tax authorities responsible for your return. All attempts will be made to resolve the matter at this level. However, if a resolution cannot be reached, you have the right to Appeal the decision first to the Director (Appeals) at the Ministry of Finance. If the decision is unsatisfactory, you have the right to seek Tax Court intervention.

Report Fraud, Waste, Abuse:

Each employee is required to conduct him/herself in an appropriate manner at all times. You are encouraged to report factual information suggestive of dishonest or illegal activities involving any MOF-BIR personnel. The Internal Affairs of Revenue Department is responsible to investigate all reports of suspected wrongdoing. These activities include, but are not limited to theft of cash or equipment, kickbacks, bribes, conflicts of interest, etc. You are also encouraged to make a difference in your community by reporting those willfully evading their responsibility as taxpaying citizens of LIBERIA.

What are your Rights as a Tax Payer?

Right to Pay Only the Correct Amount of Tax

All taxpayers are to receive the benefits, credits, and refunds to which they are entitled under the law and to pay no more and no less than the correct amount required under the law.

Right to Privacy and Confidentiality

Taxpayers have the right to confidentially of their information provided to the Revenue Department. A taxpayer's information will be used only for purposes allowed by law. Only those persons who are authorized by law and who require the information to administer programs and legislation have the right to access the personal and financial information of taxpayers.

Right to Professional, Courteous, Efficient, Transparent and Fair Service

Taxpayers are to be treated courteously and with consideration at all times, including when the Ministry requests information or arranges interviews and audits. Integrity, professionalism, respect and cooperation are core values and reflect our commitment to giving taxpayers the best possible service.

Right to Complete, Clear and Timely Information

Taxpayers have the right to complete, accurate and timely information that will explain in plain language the laws, policies and procedures regarding obligations and entitlements.

Right to Consistent Application of the Law

The law shall be applied consistently so that every taxpayer gets his/her /its entitlements and pays the legitimate amount.

Right to Appeal and Judicial Review

Taxpayers are entitled to a formal review if they believe that the Minister or any officer has not applied the law correctly or that they have not received their full entitlements under the law. An Appeals Officer shall conduct a formal and impartial review. Filing an objection (an appeal in the case of assessments) will begin with an Appeals Officer. If the matter is not resolved to the taxpayer's satisfaction, the taxpayer is entitled to appeal to the Board of Tax Appeal or Tax Court.

Right to Appeal and Right of Refusal to Pay the Full Income Tax Amounts in Disputes before you have had an Impartial Review

A taxpayer is required to make a partial payment of thirty percent (30%) of the tax amount in dispute excluding payment of interest and penalty pending the decision of the Division of Tax Appeals. After the review, if the Division of Tax Appeals finds the taxpayer's protest to be contrary to the law or procedure, the taxpayer will be requested to make payment of the remaining seventy percent (70%) If the Division of Appeals finds the taxpayer objection or protest to be correct, the partial payment of thirty percent (30%) will be refunded and accrued interest will also be paid by the Ministry.

Right to a Service Complaint and Redress

A taxpayer can expect that if he/she/it lodges a complaint about the service provided from the Ministry, he/she/it will be listened to and given the opportunity to explain the situation. The Ministry will deal with all complaints promptly, impartially and in confidence, and it will provide a formal explanation of its findings.

Right to Notice on Audit

Any notice or document sent by tax authorities must be written, signed by an authorized tax official, noting the taxpayers' last name, and must carry the official stamp of the Republic of Liberia.

Revenue Department will take into account the costs of compliance when administering tax legislation. We recognize the need to keep to a minimum your cost, including your time.

Right to Expect the Revenue Department to be Accountable

A taxpayer has the right to expect the Revenue Department to be accountable for what it does. When a decision is made about a tax obligation, the Revenue Department will explain that decision and inform the taxpayer about his/her/its rights and obligations in respect of that decision.

Right to Refunds and Claims

Taxpayers are entitled to receive the benefits, credits and refunds in accordance with the law. They may file a claim for refund if it is established that taxes have been overpaid. The claim must be filed within 3 years from the date you file your original return or 2 years from the date the tax is paid, whichever is later. The law generally provides for interest on the refund if it is not paid within 45 days of the date the taxpayer return is filed or claim for refund is made.

Right to be Represented by the Person of your Choice

A taxpayer has the right to be represented by a person of his/her/its choice. However, decisions from such representation shall be legally binding.