The Commissioner General of the Gambia Revenue Authority (GRA), Yankuba Darboe, has called for urgent reforms to strengthen the country’s administrative capacity in tax management, warning that weaknesses in this area could result in significant revenue losses.
Speaking at the launch of a technical assistance programme at the GRA headquarters in Banjul, Mr. Darboe noted that while officers have gained considerable theoretical knowledge through workshops and training sessions, the next step must be bridging the gap between theory and practice.
“There is an important difference between understanding the principles of transfer pricing and actually conducting a transfer pricing event. This mission is intended to bridge that gap,” he said.
The initiative, he explained, will shift focus from classroom learning to hands-on casework, enabling officers to improve risk assessment, identify suitable cases, plan and analyses transactions, and conduct effective transfer pricing audits.
Mr. Darboe emphasised that the Authority’s Corporate Strategic Plan 2025–2029 places staff competence and professionalism at the heart of revenue mobilisation. He highlighted GRA’s continued investment in staff development, with many officers pursuing advanced degrees and professional qualifications both locally and abroad.
He commended the African Tax Administration Forum (ATAF) and the World Bank for providing technical assistance that goes beyond conventional training. “This allows our officers to sit with experienced experts, examine actual transactions, and learn how practical difficulties can be addressed,” he said.
Tackling Multinational Challenges: Darboe warned that developing countries like The Gambia cannot afford weaknesses in administrative capacity, especially when dealing with multinational corporations and complex cross-border transactions. Strengthening transfer pricing expertise, he stressed, is vital to protecting the nation’s tax base.
He said ATAF’s broader role in helping African countries confront illicit finance, profit-shifting, and aggressive tax avoidance was also praised. In collaboration with the World Bank, ATAF has shared a draft transfer pricing regulation with the GRA, which will be reviewed with the Ministry of Finance and Economic Affairs as part of its implementation programme.
Moving From Theory to Practice: Betty Ahwera, ATAF’s transfer pricing specialist, revealed that the mission began in September last year with a seven-activity work plan. “We’ve so far concluded five, and we’re left with only two. This mission will cover the sixth, and the last will be handled in the subsequent mission,” she explained.
Ahwera underscored the importance of this stage, noting that earlier sessions focused on fundamentals, while the current mission introduces practical case selection using a risk assessment framework. “This is where we identify audit cases to progress for transfer pricing exercises. Ultimately, we want to see results,” she said.
She expressed gratitude to the Commissioner General and Ministry of Finance for their swift support in constituting a 15–17-member team and acknowledged Mr. Darboe for accommodating the mission on short notice.
Call for Accelerated Reforms: Robert Luveuuma, another ATAF transfer pricing specialist, urged the Ministry of Finance and the GRA to accelerate reforms aimed at strengthening compliance and boosting national revenue. He emphasised three pillars of effective transfer pricing enforcement: capacity building through technical training, robust legislation to close loopholes, and transparency via international information exchange.
He warned that without access to foreign financial data, profit shifting by multinational companies could undermine The Gambia’s tax base. ATAF pledged continued support through weekly case reviews and hands-on auditing, aiming to help the country secure more revenue from multinational corporations and strengthen its national coffers.
