Gambia Revenue Authority (GRA)

The Gambia Revenue Authority (GRA) is the merger of the Customs & Excise Department and the Central Revenue Department (Income Tax Department) which used to be civil service institutions since independence. The GRA was established by an Act of the National Assembly; the GRA Act 2004. The Authority was set up purposely to enhance efficiency in tax administration, harmonize and optimize revenue collection, encourage, and improve compliance by taxpayers as well as improve service delivery.

Since its first year of operations in 2007, the Authority has been performing exceedingly well in revenue collection. The revenues that GRA collects are used to service government operations such as payment of salaries for civil servants, contribute to debt servicing, and provide counterpart payments for development projects as well as other activities and operations of the government.