By Fatou Dahaba
The Gambia Revenue Authority (GRA) on Wednesday, September 3, 2025, hosted a day-long validation session at the Bakadaji Hotel, bringing together taxpayers, business representatives, and stakeholders to review and refine the Taxpayer Charter. The initiative marks a significant step toward enhancing professionalism, transparency, confidentiality, and impartiality in the GRA’s interactions with taxpayers, aiming to strengthen trust and compliance in the nation’s tax system.
The Taxpayer Charter, a pivotal document designed to promote fairness and accountability, outlines the rights and responsibilities of taxpayers. It guarantees taxpayers clarity on tax laws and procedures, fair treatment, and the right to appeal tax decisions. Simultaneously, it emphasizes taxpayer obligations, such as complying with tax laws, maintaining accurate records, and paying taxes on time. The charter serves as a mutual commitment between the GRA and taxpayers, fostering a culture of trust and voluntary compliance.
Commissioner General Yankuba Darboe underscored the charter’s significance, describing it as a “social contract” and a public declaration of the GRA’s commitment to taxpayers. “It serves as a bridge of trust between the revenue authority and the citizens we serve,” Darboe said.
“This charter clearly outlines your rights as taxpayers and your obligations.” He highlighted that the charter’s second edition builds on the success of the first, incorporating technological advancements and lessons learned to align with international best practices in tax administration.
Darboe emphasized the importance of stakeholder input in shaping the charter. “We could have perfected this taxpayer’s charter without external validation, but if we had done that, it would mean that GRA has made a tax charter for themselves,” he stated. “To have a good taxpayer’s charter, we have to get external input into it.” The draft charter has already undergone internal review by the GRA, reflecting a shift from a traditional enforcement-focused approach to one centered on service delivery and fostering voluntary compliance.
Samba Sallah, Project Manager of the Integrated Tax Administration System (ITAS), described the charter as a “memorandum of understanding” between the government and taxpayers. He urged participants to thoroughly review the document and contribute insights to ensure it is fit for purpose. “Your input is critical to making this charter a robust framework that serves both taxpayers and the authority effectively,” Sallah said.
Alagie Jallow, Director of Revenue and Tax Policy at the Ministry of Finance, echoed these sentiments, calling the charter “an anchor of a declaration of trust” between the tax authority and taxpayers. He stressed the need to move away from a culture of fear and coercion toward one rooted in trust, responsibility, and shared objectives. “The Taxpayer Charter is a promise that every taxpayer will be treated with dignity, fairness, transparency, and accountability,” Jallow said. “Each action in this relationship must be subject to accountability.”
The validation session provided a platform for stakeholders to share perspectives and offer feedback to enrich the charter. Participants, including business owners and tax professionals, engaged in discussions to ensure the document reflects the needs and expectations of taxpayers while aligning with the GRA’s goals of efficiency and equity in tax administration.
The charter’s development reflects the GRA’s commitment to modernizing tax administration in The Gambia. By incorporating stakeholder feedback and aligning with global standards, the GRA aims to create a tax system that is transparent, equitable, and conducive to voluntary compliance. The finalized charter is expected to serve as a cornerstone of the GRA’s efforts to build a stronger, more trusting relationship with taxpayers, ultimately supporting the nation’s economic growth and development.
As the GRA moves forward with finalizing the charter, officials expressed optimism that the collaborative approach taken during the validation session will result in a document that resonates with taxpayers and strengthens the foundation of the country’s tax system. The finalized Taxpayer Charter is expected to be rolled out in the coming months, marking a new era of transparency and accountability in The Gambia’s tax administration.
