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.
This guide is prepared as a general overview. For more detailed planning please ensure professional advice is obtained.
Clients and Markets Development, PwC Ghana
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