"US$1.59 Million Public Revenue Safeguarded" - Commissioner Jallah Hails LRA's Legal Victory in Tax Case Against LAC

MONROVIA, LIBERIA – The Commissioner General of the Liberia Revenue Authority (LRA), Dorbor Jallah, has welcomed the Supreme Court’s ruling in favor of the LRA in a major tax dispute case involving the Liberia Agricultural Company (LAC).

Commissioner Jallah described the court's judgment into the over US$1.59 million case as landmark victory that reinforces the principle that concession agreements do not supersede national tax laws.

The case stemmed from a dispute over tax payments under the Liberia Agricultural Company's concession agreement with the Government of Liberia. LAC had sought legal review after the disappointment with the LRA.

In its opinion delivered on February 12, 2026, the Supreme Court of Liberia upheld the validity of advance income tax liability under Section 904(a)(1) of the Revenue Code.

The Court ruled that the provision does not conflict with the concession agreement between LAC and the Liberian government.

In a statement, Commissioner Jallah emphasized that the ruling reaffirms the supremacy of the Revenue Code and clears the way for the government to recover significant revenue.

“The enforcement of advance income tax obligations in this case secures US$1.59 million for public revenue,” he stated.

“These funds directly support national development priorities, including roads, healthcare, education, security, and essential public services.”

The Court’s decision sends a strong message that concession agreements are subject to national laws and cannot override statutory tax obligations unless expressly exempted by legislation.

The ruling reflects a defining moment in Liberia’s revenue administration, reaffirming that the rule of law remains paramount in protecting public finances and advancing balanced national development.

The decision comes at a critical time as the LRA intensifies efforts to meet an ambitious domestic revenue target exceeding US$1 billion in 2026, while strengthening fiscal resilience and safeguarding Liberia’s revenue base.