Monrovia, Liberia – November 13, 2025: The Liberia Revenue Authority (LRA) has commenced a three-day intensive training for its Senior Management Team (SMT) to strengthen their understanding of the forthcoming Value Added Tax (VAT) system. The session brings together commissioners, deputy commissioners, assistant commissioners, managers, and other key technical staff.
VAT is a broad-based consumption tax levied on goods and services, both imported and locally produced, except those exempted by law. Unlike the current Goods and Services Tax (GST), VAT operates as a multi-stage tax collected at every level of the production and distribution chain, ensuring greater transparency and efficiency in revenue collection.
Held at the Farmington Hotel in Margibi County, the training brings together over 20 participants and focuses on VAT principles, legal frameworks, international best practices, and the rationale for transitioning from GST to VAT. Liberia’s VAT system will take effect on January 1, 2027, with VAT registration opening in July 2026. Businesses and individuals will have a six-month window next year to register under the new tax regime.
Speaking during the opening session, Domestic Tax Commissioner Margaret P. Krote described the training as a critical step toward ensuring inclusive participation and institutional readiness for VAT implementation. She commended the VAT Technical Team for its leadership and urged participants to actively engage throughout the sessions.
Delivering remarks on behalf of Commissioner General James Dorbor Jallah, Deputy Commissioner for Technical Affairs Gabriel Y. Montgomery emphasized that the training will empower senior managers with the knowledge and tools necessary to lead and guide the VAT implementation process effectively.
LRA VAT Project Manager S. Tunny Cooper noted that the training forms part of a broader VAT transition roadmap aimed at building a modern, efficient, and transparent tax system. He stressed that the active involvement of senior management is crucial to the successful rollout of the new VAT regime.
Similar training sessions have already been conducted for LRA staff, as well as key stakeholders including tax practitioners, customs brokers, and business associations. Additional nationwide outreach and capacity-building activities will continue as part of the LRA’s ongoing VAT awareness campaign.
The introduction of VAT follows the passage of An Act to Amend Part 3, Chapter 10 of the Liberia Revenue Code of 2000, providing the legal foundation for replacing the Goods and Services Tax (GST) with VAT.
VAT will help improve Liberia’s revenue collection system by reducing tax evasion, promoting fairness, and ensuring that businesses and consumers contribute more equitably to national development.
The system is designed to modernize taxation, strengthen accountability, and enhance service delivery through improved domestic resource mobilization.
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