Effective January 2013, the Income and Value Added Tax Act, 2012 was introduced to repeal the then existing Income and Value Added Tax Act, No. 19 of 2004.
The Commissioner-General of Taxes who is appointed in accordance with the provisions of the Gambia Revenue Authority Act, 2004 is responsible for the administration of the Act.
In this publication all tables/ illustrations and other currency references are based on the Gambian Dalasi (GMD) which is the equivalent of USD 0.03024 as at 26 August 2013.
This guide is prepared as a general overview. For more detailed planning please ensure professional advice is obtained.