Tax advice and tax disputes in The Gambia

Have you received a tax assessment or demand?

If you are concerned about a tax assessment, an outstanding liability or correspondence from the Gambia Revenue Authority, start with the document and the date you received it. Tell us what is disputed, what has already been paid and whether a response date is approaching.

Solie Law Chambers advises individuals and businesses on the legal aspects of tax matters in The Gambia. We can discuss the issue alongside your accountant, so that the legal position and the financial records are considered together.

Which tax matters can we discuss?

• Assessments and correspondence: reviewing the issue raised, the information requested and the response options.
• Disputed liabilities: considering the grounds for a challenge and the evidence needed to support it.
• Outstanding tax: clarifying the amounts claimed, relevant records and the steps requiring attention.
• Business and property transactions: identifying tax questions to resolve before contracts or completion.
• Working with your accountant: agreeing responsibility for legal advice, calculations, records and filings.

What is the difference between a tax assessment and an unpaid balance?

An assessment concerns the tax the authority says is due. An unpaid balance may also involve payments that have not been matched, penalties, interest or more than one accounting period. Start by separating the underlying tax calculation from the payment history.

Prepare a reconciliation showing the amount assessed, amounts paid, the dates and references of those payments, and the remaining difference. Identify the precise part you dispute. An objection based on missing payment credit needs different evidence from a disagreement about the treatment of income or a transaction.

Keep the original notice, the envelope or delivery record where available, and copies of previous correspondence. A telephone discussion should be followed by a clear record of what was said and what action was requested.

Can a tax assessment be challenged?

Yes. The Gambia Revenue Authority describes an objections and appeals process for disputed assessments or decisions, subject to conditions in the tax law. Its guidance identifies further recourse to the Tax Tribunal and subsequently the Court of Appeal when an objection is rejected.

A review should establish the decision being challenged, the legal and factual grounds, the supporting records and the applicable deadline. It should also check any payment or procedural conditions. Raising a query informally should not be assumed to preserve an appeal right or suspend collection.

The firm can assess the legal grounds alongside your accountant’s calculations and discuss the appropriate response. Sending an initial enquiry does not lodge an objection or extend a deadline; telephone the office if a response date is close.

Planning a business or property transaction?

Discuss the tax questions while the terms can still be reviewed. Explain whether the matter involves starting a business, a change of ownership, a lease or commercial property, and identify any overseas parties.

The relevant tax treatment depends on the facts and current rules. We can agree the legal advice required and the separate accounting work needed. An overseas tax position may require an adviser in that country.

Does a TIN complete a business’s tax registration?

A tax identification number identifies the taxpayer. The GRA distinguishes TIN registration from registration for applicable tax types. Its published filing guidance covers obligations including income tax, VAT, PAYE, withholding and rental income, depending on the taxpayer’s activities.

Build a calendar around the obligations that actually apply to your business. Record who maintains the accounts, prepares each return, approves it and arranges payment. Keep evidence of submissions and receipts. A registration certificate on its own does not show that later filings and payments have been dealt with.

For a new venture, include tax planning in the business set-up. For an established business, explain any changes in activities, staff, premises or ownership so that their implications can be reviewed.

What information should you have ready?

• The type of tax, the period involved and the taxpayer concerned.
• The date and nature of any assessment, demand or request for information.
• A summary of what you dispute and any payments or previous responses.
• Whether an accountant or another adviser is involved.
• Any stated deadline, proposed transaction date or enforcement concern.

For your first message, provide a brief summary rather than tax identifiers or financial documents. We can discuss how to provide the records needed for a review and agree the scope and cost of the work.

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