Ahead of the 2027 Launch, LRA is Increasing VAT Awareness and Focusing Strategically on Liberia’s Legal Community

MONROVIA, LIBERIA: As Liberia prepares for one of its most ambitious tax reforms in recent decades; the Liberia Revenue Authority (LRA) is widening its educational outreach—this time engaging a profession central to policy interpretation and public compliance: the nation’s lawyers.

During the 2025 Liberia National Bar Association (LNBA) Convention, held December 4–7 in Ganta, Nimba County, the LRA rolled out a detailed sensitization campaign aimed at strengthening legal practitioners’ understanding of the forthcoming Value Added Tax (VAT) system.

The annual convention, a premier gathering of legal minds, provided the perfect forum for the Authority to deepen awareness ahead of VAT’s formal introduction.

VAT is set to replace the existing Goods and Services Tax (GST), marking a shift toward a more modern, efficient, and transparent consumption tax regime.

Unlike the single-stage GST, VAT will be collected throughout the supply chain, creating a more traceable system that is expected to curb evasion and boost domestic revenue.

Liberia remains the only West African nation yet to implement VAT. For the LRA, this transition is strategically important—not just for aligning with regional norms but for expanding the tax base and enhancing long-term fiscal sustainability.

At the Convention, LRA VAT Project Manager S. Tunny Cooper led the technical sessions, walking participants through the core features of the new system.

His presentation unpacked the 2024 VAT Law, Regulation No. 136 of the Ministry of Finance and Development Planning, and the implementation roadmap leading up to full rollout in January 2027.

Cooper stressed that the legal community will be indispensable in ensuring a smooth shift to VAT. From contract structuring and compliance advisory to dispute resolution and client guidance, lawyers will play a pivotal role in interpreting the law and safeguarding its proper application countrywide.

He reiterated the LRA’s commitment to ongoing stakeholder engagement, promising continuous sector-specific training and sustained collaboration with the Bar.

Facilitators James B. Kokulo, Moriah D. Sayor, and Lewis S. W. Pyne Sr. also contributed to the sessions.

Cllr. Kanio Bai Gbala, Chair of the LNBA’s Continuing Legal Education Committee, praised the Authority’s initiative, describing the sessions as both timely and impactful.

He encouraged sustained interaction between the LRA and the legal fraternity to ensure clarity and national preparedness as implementation nears.

The Convention brought together Chief Justice Yamie Quiqui Gbeisay, senior judicial officials, diplomats, and distinguished guests—further underscoring the significance of the LRA’s engagement at such a high-level forum.

VAT registration for eligible businesses is scheduled to begin in July 2026 and will run through the end of the year. Full implementation takes effect on January 1, 2027, marking a transformative moment in Liberia’s domestic revenue mobilization framework.