An Independent Grievance for Every Taxpayer

The Board of Tax Appeals (BoTA) was established under the Revenue Code of 2000 as amended in the Revenue Code of 2011. The Board became operational in March 2011 in accordance with the provisions of the Revenue Code of 2011. The establishment of BoTA marked a significant step in strengthening Liberia’s tax administration and promoting transparency, accountability, and fairness in the resolution of tax disputes.

As an independent quasi-judicial body, BoTA is mandated to hear and determine appeals arising from decisions made by tax authorities. The Board provides taxpayers with a fair, impartial, and accessible platform to seek redress on matters relating to tax assessments, penalties, compliance issues, and other revenue-related disputes. Through its operations, BoTA helps ensure that tax laws are applied consistently and in accordance with due process.