(Monrovia, February 18, 2026) – The Liberia Income Authority has secured a decisive authorized victory following the ruling of the Supreme Court docket of Liberia in its long-standing tax dispute with the Liberia Agricultural Firm.
In its Opinion delivered on February 12, 2026, the Supreme Court docket affirmed the legality of the LRA’s place relating to the applying of advance revenue tax provisions beneath the Income Code of Liberia. The choice not solely upholds the Authority’s enforcement motion but in addition clears the best way for the gathering of US$1,598,791.61 in lawful tax obligations.
On the coronary heart of the judgment is a transparent authorized willpower that the advance revenue tax requirement beneath Part 904(a)(1) of the Income Code doesn’t battle with the phrases of LAC’s Concession Settlement. The Court docket affirmed that statutory tax provisions stay enforceable except expressly exempted by laws. In doing so, it validated the LRA’s interpretation of the regulation and strengthened the precept that concession agreements function inside the framework of nationwide statutes.
Commissioner Common James Dorbor Jallah described the ruling as each financially and institutionally important. “The enforcement of advance revenue tax obligations on this case safeguards US$1.59 million in public income. These assets will immediately assist nationwide growth priorities, together with infrastructure, healthcare, schooling, safety, and public service supply.”
He added that the income secured via this course of rightfully belongs to the Liberian individuals and kinds a part of the broader effort to strengthen fiscal sustainability, particularly because the Authority advances towards bold home income targets exceeding one billion {dollars} in 2026.
Chief Authorized Counsel Bruce Quaye emphasised the authorized readability supplied by the ruling. “From the start, our place was grounded within the Income Code. The Supreme Court docket’s affirmation confirms that concession agreements should function inside the framework of nationwide regulation except the Legislature expressly gives in any other case. This ruling strengthens authorized certainty and reinforces confidence in Liberia’s tax administration.”
Commissioner for Home Tax Margaret Krote hailed the choice as a landmark precedent for equally located taxpayers, significantly firms working beneath concession agreements with the Authorities of Liberia. She confused that the judgment confirms that no taxpayer inside this class is exempt from the requirement to pay advance revenue tax. “The Division intends to make use of this ruling to bolster our place and implement the gathering of advance revenue tax from all concessionaires,” Commissioner Krote affirmed.
The implications of this judgment prolong past a single case. It establishes a agency precedent that statutory tax obligations apply uniformly to concession entities working in Liberia. The LRA will apply the Income Code persistently and equally to all firms inside this class, guaranteeing equity, transparency, and adherence to due course of. Concessionaires are due to this fact inspired to assessment their compliance posture and align totally with the regulation.
This case additionally displays the professionalism and resilience of the LRA’s Authorized Providers Division and technical groups, whose sustained efforts via administrative proceedings and judicial assessment have strengthened the credibility of Liberia’s income administration system. Because the Authority strengthens compliance, broadens the tax base, and safeguards public assets, the message stays clear and balanced: lawful tax obligations have to be honored, and the Income Code shall be enforced professionally and with out favoritism.
This landmark judgment stands as a testomony to the Liberia Income Authority’s institutional resolve to guard the Republic’s fiscal pursuits and be certain that the accountability for nationwide growth is shared equitably. -Press Launch. http://
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