By Abdoulie Nyockeh
The Commissioner General of the Gambia Revenue Authority (GRA), Yankuba Darboe, has underscored the urgent need to strengthen the country’s administrative capacity in tax management, warning that weaknesses in this area could lead to significant revenue losses.
Speaking at the launch of a technical assistance programme, on Monday, at GRA office in Banjul Mr. Darboe noted that while GRA officers have acquired significant theoretical knowledge through workshops and training sessions, the next step is to bridge 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.
According to him, the initiative will shift focus from classroom learning to hands-on casework, enabling officers to improve risk assessment, identify suitable cases, plan and analyse 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 explained that GRA continues to invest heavily 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.
Highlighting the challenges posed by multinational corporations and complex cross-border transactions, Mr. Darboe warned that developing countries like The Gambia cannot afford weaknesses in administrative capacity that lead to revenue loss. Strengthening transfer pricing expertise, he stressed, is vital to protecting the nation’s tax base.
He praised ATAF’s broader role in helping African countries confront illicit finance, profit-shifting, and aggressive tax avoidance through training, policy support, and knowledge sharing.
In closing, Mr. Darboe revealed that ATAF, in collaboration with the World Bank, has shared a draft transfer pricing regulation with the GRA. The Authority, working with the Ministry of Finance and Economic Affairs, will carefully review the draft and provide feedback as part of its implementation programme.
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 emphasised 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.
Ahwera expressed gratitude to the Commissioner General and Ministry of Finance for their swift support in constituting a 15–17 member team. She also acknowledged Mr. Abo for accommodating the mission on short notice.
“This mission is very important because now we progress to actual practical cases,” Ahwera concluded, underscoring the significance of moving from theory to practice in strengthening The Gambia’s tax administration capacity.
Robert Luveuuma, a transfer pricing specialist with the African Tax Administration Forum (ATAF), has called on the Ministry of Finance and the Gambia Revenue Authority (GRA) to accelerate reforms aimed at strengthening compliance and boosting national revenue.
Mr. Luveuuma 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 Ghana’s tax base.
He noted that ATAF’s support since 2016 has already improved compliance and revenue collection in certain sectors. However, he urged authorities to move beyond classroom training to real case audits, stressing that effective teams must ask the “right questions” and be prepared for taxpayer pushback.
ATAF pledged continued support through weekly case reviews and hands-on auditing, aiming to help Ghana secure more revenue from multinational corporations and strengthen its national coffers.
