Farley And Partners

The following are offences punishable under the Income and Value Added Tax Act 2012 -Tax penalty Gambia

  • Failure to maintain proper records
  • Failure to pay corporate tax
  • Failure to furnish corporate tax returns
  • Giving false or misleading information
  • Failure for a change in business or address
  • Failure to recover tax from a person holding money on behalf of a taxpayer
  • Improper use of TIN
  • Obstructing revenue officers in the performance of their duty.
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