Gambia: GRA Deems Cross-Border Vat As Key to Modern Tax Administration

29 October 2025

Deputy Commissioner General and Head of Domestic Taxes at the Gambia Revenue Authority (GRA), Ensa Jallow, has underscored the critical importance of Value Added Tax (VAT) in cross-border transactions, describing it as an increasingly vital component of modern tax administration.

He made the remarks on Tuesday, 28 October at a local hotel during the opening of a two-day capacity-building workshop on cross-border VAT transactions organised by the GRA with technical support from the African Tax Administration Forum (ATAF). The training brought together 20 participants.

Mr. Jallow noted that with growing regional integration and expanding markets, it is essential for GRA staff to fully grasp the principles and practices governing cross-border VAT administration to ensure fair, efficient, and effective taxation.

He reaffirmed management's commitment to strengthening VAT administration, particularly within cross-border trade, emphasising that VAT plays a significant role in both domestic taxation and international trade revenues.

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"Boosting VAT compliance is crucial to securing our fair share of revenues through improved compliance and reducing VAT fraud," he stated.

The Deputy Commissioner General highlighted that GRA has consistently exceeded its revenue targets in recent years, an achievement he attributed to ongoing reform initiatives and the authority's continued investment in staff capacity development.

Mr. Jallow commended partners such as ATAF for their continuous support in training and professional development, noting that such collaborations enable staff to enhance their expertise in line with GRA's modernisation agenda.

He also pointed out that while some countries have already established robust systems for managing VAT in cross-border and digital transactions, The Gambia is taking significant steps in the same direction.

"Our goal is to equip our staff with the knowledge and tools needed to develop and implement effective VAT mechanisms in cross-border settings," he affirmed.

Mr. Jallow concluded by expressing optimism that the recommendations and outcomes from the training will be fully implemented to further strengthen VAT administration in The Gambia.

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