• * Migration is to value-added tax should be considered to expand the tax base and increase domestically mobilized resources as is been done in almost of tax jurisdictions within West Africa. On the this recommendation, the participants including tax practitioners from the LRA and the Tax Policy Division within the Ministry of Finance & Development, urge the government to provide sufficient education and awareness before the migration to VAT. The education and awareness will increase the public acceptability of the VAT, since migration from the Good and Services Tax (GST) to VAT will increase the consumption tax rate.
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At the end of the session, Hon.Tanneh G. Brunson lauded Consultant Management Enterprise for the presentation and stated that the MFDP and the GoL will utilize recommendations of the study. For his part, the LIMPAC Executive Director, Mr. Del-Francis Wreh thanked the Consultant (CME) and participants for their contributions to the session and requested the CME to incorporate suggestions of the participants where applicable in the report before final publication of the of the report.  Mr. Wreh also reminded the participants that the study only focused challenges with Tax Administration because there have been numerous studies on the tax policies with respect to domestic resources mobilization. The LIMPAC Executive Director used the forum to thank the ACBF Project Officer, Mr. Dickson Antwi for using some his time during his current mission to Liberia for attending the validation session.