Recent reform steps
The Gambia is setting up branch offices at strategic locations to improve taxpayers’ access to services and reduce compliance cost. Third-party information is used to improve compliance and accuracy of taxpayers returns/declarations. Moreover, the enhancement of the tax administration information system and the introduction of the block system in the Small and Medium Taxpayer Unit (SMTU) were important steps towards domestic revenue mobilisation.
The Gambia has recently conducted a Tax Administration Diagnostic Assessment Tool (TADAT) review to ascertain the strengths and weaknesses of the revenue administration system. In addition, reform plans will be developed in succession to improve the weaknesses identified during the review. However, the first reform plan is already completed and implemented.
Outlook: DRM priorities in 2019
- Correction and enhancement of the system
- Cleaning of the taxpayer register, develop a registration manual and train registration officers
- Cleaning of the taxpayer ledgers, develop a return processing manual and train return processing officers
- Develop a framework for operations performance management, ascertain infrastructure gaps for e-filing and payment and establish skills gaps to support an automated Gambia Revenue Authority
- Training of staff on the management of compliance risk
- A more robust information system to maintain accurate taxpayer register and ledgers
- Maintain an accurate and reliable taxpayer information
- Maintain an accurate and reliable taxpayer ledgers
- A robust performance management system and a clear road-map for the development and deployment of and e-filing and e-payment capability
- Capacity of staff in compliance risk management