30

Total Cases

10

Cases Resolved

90 Days

Days Avg. Processing

2026

Active Fiscal Year

HOW IT WORKS

The Appeals Process

A simple, transparent four-step process to resolve your tax dispute.

Submit Your Appeal

Complete the official BOTA Appeal Form and submit with all supporting documents within 30 days of the disputed assessment notice.

Case Review & Registration

BOTA reviews the filing for completeness, assigns a case reference number, and notifies all parties within 10 business days.

Hearing & Deliberation

Both parties present evidence and arguments before the Board. Hearings are scheduled within 30 days of case acceptance.

Decision & Enforcement

The Board issues a written decision, binding on all parties. Decisions are published in the public rulings database.

Download Appeal Form

About Us

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.

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Positive growth.

The Board of Tax Appeals (BoTA) continues to make significant progress in strengthening tax dispute resolution in Liberia. Guided by its statutory mandate, the Board remains committed to delivering fair, impartial, and timely decisions that inspire confidence among taxpayers, businesses, and government institutions.

Our hearing sessions take place every Tuesday and Thursday dedicated to delivering justice and upholding the revenue laws of Liberia.

BoTA’s positive growth is also reflected in its increasing engagement with stakeholders. By fostering collaboration with taxpayers, legal practitioners, tax professionals, and public institutions, the Board promotes greater understanding of taxpayers’ rights and responsibilities while encouraging voluntary tax compliance.

Latest Updates

News & Announcements