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Document Category Tax Law
| Title | Categories | Tags | Link | hf:tax:document_title | hf:doc_tags |
|---|---|---|---|---|---|
| Board of Tax Appeals (BOTA) et al v The Liberia Revenue Authority (2026) | 2026, Administrative Law, Civil Procedure Law, Concession Law, Constitutional Law, Contract Law, Corporate Law, Evidence Law, Tax Law | 2026 Opinions, absence of express exemption, administrative agency deference, Administrative Law, Administrative Procedure Act, advance income tax, affirmation of lower court, Appellate Review, arbitrary and capricious standard, Article 25 Constitution, Board of Tax Appeals, Board of Tax Appeals (BOTA), burden of proof, concession agreement, concession agreements and taxation, construction of statutes, contract clause, corporate income tax, error of law, gross income vs net income, harmonization of statutes, impairment of contract, Judicial Review, legislative intent, Liberia Agriculture Corporation (LAC), Liberia Revenue Authority (LRA), Liberia Revenue Code, Montserrado County, Petition for Judicial Review, plain meaning rule, presumption of consistent usage, Public Policy, refund of excess tax, Revenue Code Section 601(a)(2), Revenue Code Section 904(a)(1), revenue law, scope of judicial review, Statutory interpretation, substantial evidence rule, supremacy of statute over contract, Supreme Court of Liberia, tax concession, tax court, tax credits, tax exemption, tax law, tax liability | board-of-tax-appeals-bota-et-al-v-the-liberia-revenue-authority-2026 | 2026-opinions absence-of-express-exemption administrative-agency-deference administrative-law administrative-procedure-act advance-income-tax affirmation-of-lower-court appellate-review arbitrary-and-capricious-standard article-25-constitution board-of-tax-appeals board-of-tax-appeals-bota burden-of-proof concession-agreement concession-agreements-and-taxation construction-of-statutes contract-clause corporate-income-tax error-of-law gross-income-vs-net-income harmonization-of-statutes impairment-of-contract judicial-review legislative-intent liberia-agriculture-corporation-lac liberia-revenue-authority-lra liberia-revenue-code montserrado-county petition-for-judicial-review plain-meaning-rule presumption-of-consistent-usage public-policy refund-of-excess-tax revenue-code-section-601a2 revenue-code-section-904a1 revenue-law scope-of-judicial-review statutory-interpretation substantial-evidence-rule supremacy-of-statute-over-contract supreme-court-of-liberia tax-concession tax-court tax-credits tax-exemption tax-law tax-liability | |
| Gbalazeh v Activa International Liberia (2025) | 2025, Civil Procedure Law, Insurance Law, Labor Law, Tax Law | 2025 Opinions, Abandonment of Appeal, affidavit of surety, Appeal bond, Appeal Procedure, appellate jurisdiction, Civil Procedure Law, defective appeal bond, Employment Law, exception to appeal bond, insufficiency of surety, joint property ownership, Labour Law, labour procedure, lack of authority, lien on property, loss of trial court jurisdiction, mandate, Montserrado County, Motion to dismiss appeal, National Labor Court, Notice of Completion of Appeal, perfection of appeal, Petition for Judicial Review, resumption of jurisdiction, sixty-day statutory period, Supreme Court of Liberia, tax delinquency, unfair labor practices, wrongful termination | gbalazeh-v-activa-international-liberia-2025 | 2025-opinions abandonment-of-appeal affidavit-of-surety appeal-bond appeal-procedure appellate-jurisdiction civil-procedure-law defective-appeal-bond employment-law exception-to-appeal-bond insufficiency-of-surety joint-property-ownership labour-law labour-procedure lack-of-authority lien-on-property loss-of-trial-court-jurisdiction mandate montserrado-county motion-to-dismiss-appeal national-labor-court notice-of-completion-of-appeal perfection-of-appeal petition-for-judicial-review resumption-of-jurisdiction sixty-day-statutory-period supreme-court-of-liberia tax-delinquency unfair-labor-practices wrongful-termination | |
| Lonestar Communication Corporation v His Honour Chesson et al LRSC 29 (2016) | 2016, Administrative Law, Corporate Law, Evidence Law, Tax Law | 2016 Opinions, accounting practices, Administrative Law, administrative tribunal powers, Appellate Review, audit and investigation, audit discrepancies, Board of Tax Appeals, burden of proof, Certiorari, corporate expenses, corporate governance, corporate taxation, disclosure of evidence, disguised dividends, Due Process, emergency hearing, Estoppel, evidentiary requirements, exhaustion of administrative remedies, expatriate taxation, fairness in taxation, final decision rule, finality of tax obligations, five-year limitation rule, forensic audit, fraud allegation, government revenue collection, interest on tax liability, interlocutory ruling, internal appeal process, Judicial Review, Jurisdiction, legal memoranda, Liberia Revenue Authority, Liberia Telecommunications Authority, Liberia telecommunications sector, management fees, Ministry of Finance, Montserrado County, motions to dismiss, multiple tax assessments, non-resident taxation, pleadings, procedural requirements, reassessment authority, reconciliation exercise, regulatory agencies, remand, Revenue Code of Liberia, revenue law, right of appeal, Section 59 Revenue Code, Section 60 Revenue Code, Section 70 Revenue Code, Section 71 Revenue Code, Section 74 Revenue Code, Statutory interpretation, statutory timelines, sua sponte issues, Supreme Court of Liberia, tax clearance certificate, tax compliance, tax court, tax evasion allegations, tax law, tax liability, tax penalties, tax reassessment, taxation dispute, taxpayer rights, ten-year limitation exception, timeliness of appeal, waiver of penalties, withholding tax | lonestar-communication-corporation-v-his-honour-chesson-et-al-lrsc-29-2016 | 2016-opinions accounting-practices administrative-law administrative-tribunal-powers appellate-review audit-and-investigation audit-discrepancies board-of-tax-appeals burden-of-proof certiorari corporate-expenses corporate-governance corporate-taxation disclosure-of-evidence disguised-dividends due-process emergency-hearing estoppel evidentiary-requirements exhaustion-of-administrative-remedies expatriate-taxation fairness-in-taxation final-decision-rule finality-of-tax-obligations five-year-limitation-rule forensic-audit fraud-allegation government-revenue-collection interest-on-tax-liability interlocutory-ruling internal-appeal-process judicial-review jurisdiction legal-memoranda liberia-revenue-authority liberia-telecommunications-authority liberia-telecommunications-sector management-fees ministry-of-finance montserrado-county motions-to-dismiss multiple-tax-assessments non-resident-taxation pleadings procedural-requirements reassessment-authority reconciliation-exercise regulatory-agencies remand revenue-code-of-liberia revenue-law right-of-appeal section-59-revenue-code section-60-revenue-code section-70-revenue-code section-71-revenue-code section-74-revenue-code statutory-interpretation statutory-timelines sua-sponte-issues supreme-court-of-liberia tax-clearance-certificate tax-compliance tax-court tax-evasion-allegations tax-law tax-liability tax-penalties tax-reassessment taxation-dispute taxpayer-rights ten-year-limitation-exception timeliness-of-appeal waiver-of-penalties withholding-tax | |
| Republic of Liberia v Afric Diam Company, Inc. (2025) | 2025, Civil Procedure Law, Tax Law | 2025 Opinions, Abandonment of Appeal, administrative tax review, Appeal Procedure, appellate jurisdiction, Civil Procedure Law, clerk of court duties, discretionary sanction, failure to pay tax, government revenue, late transmission of records, Liberia Revenue Authority, monetary fine, Montserrado County, Motion to dismiss appeal, ninety-day statutory period, payment for transcription, penalties and interest, Revenue Code of Liberia, revenue law, Superintendence of Appeal, Supreme Court of Liberia, tax assessment, tax audit, tax court, tax law, transcription of records | republic-of-liberia-v-afric-diam-company | 2025-opinions abandonment-of-appeal administrative-tax-review appeal-procedure appellate-jurisdiction civil-procedure-law clerk-of-court-duties discretionary-sanction failure-to-pay-tax government-revenue late-transmission-of-records liberia-revenue-authority monetary-fine montserrado-county motion-to-dismiss-appeal ninety-day-statutory-period payment-for-transcription penalties-and-interest revenue-code-of-liberia revenue-law superintendence-of-appeal supreme-court-of-liberia tax-assessment tax-audit tax-court tax-law transcription-of-records | |
| Republic of Liberia v The Management of Comprehensive Realty Co (2025) | 2025, Civil Procedure Law, Evidence Law, Tax Law | 2025 Opinions, Abandonment of Appeal, admission and concession, appellate jurisdiction, Appellate Review, Civil Procedure, Civil Procedure Law Rev. Code 2.51.11, Enforcement of Judgment, failure to transcribe records, judgment without opinion, Liberia Revenue Authority, mandate, Monrovia, Montserrado County, Motion to dismiss appeal, Paynesville City, Procedural Default, revenue law, Supreme Court of Liberia, tax court, tax law | republic-of-liberia-v-the-management-of-comprehensive-realty-co-2025 | 2025-opinions abandonment-of-appeal admission-and-concession appellate-jurisdiction appellate-review civil-procedure civil-procedure-law-rev-code-2-51-11 enforcement-of-judgment failure-to-transcribe-records judgment-without-opinion liberia-revenue-authority mandate monrovia montserrado-county motion-to-dismiss-appeal paynesville-city procedural-default revenue-law supreme-court-of-liberia tax-court tax-law | |
| Republic of Liberia v. Smith 1 LLR13; LRSC 6 (1861) | 1861, Civil Procedure Law, Maritime Law, Tax Law | 1861 Opinions, 1LLR13, admiralty law, Appeal, Court of Admiralty, Court of Quarter Sessions and Common Pleas, enforcement of revenue laws, fine of one thousand dollars, fixed penalty, judicial discretion, maritime regulation, Montserrado County, Procedural Law, Republic of Liberia, revenue law violation, reversal of lower court judgment, statutory compliance, Statutory interpretation, Supreme Court of Liberia, vessel cargo discharge | republic-of-liberia-v-smith-1-llr13-lrsc-6-1861 | 1861-opinions 1llr13 admiralty-law appeal court-of-admiralty court-of-quarter-sessions-and-common-pleas enforcement-of-revenue-laws fine-of-one-thousand-dollars fixed-penalty judicial-discretion maritime-regulation montserrado-county procedural-law republic-of-liberia revenue-law-violation reversal-of-lower-court-judgment statutory-compliance statutory-interpretation supreme-court-of-liberia vessel-cargo-discharge | |
| Ross vs. Burnette (2020) | 2020, Civil Procedure Law, Evidence Law, Insurance Law, Private Wrongs Law/Torts, Property Law, Tax Law | 2020 Opinions, Appeal bond, appellate procedure, Appellate Review, Central Bank of Liberia, civil law, Civil Procedure Law Sections 51.8 and 63.2.1, costs taxed, damages, defective appeal bond, dismissibility of appeal, Ejectment, Evidence, insurance company as surety, jurisdiction of trial court, Jury Verdict, Land Dispute, Liberia Revenue Authority, mandate, Mentor Initiative v. Fardoun, Montserrado County, motion for new trial, Motion to dismiss appeal, Paynesville, perfection of appeal, property ownership, Reeves v. Quiah Brothers, resumption of jurisdiction, Sixth Judicial Circuit Court, Supreme Court of Liberia, Surety Qualification, tax clearance requirement | ross-vs-burnette-2020 | 2020-opinions appeal-bond appellate-procedure appellate-review central-bank-of-liberia civil-law civil-procedure-law-sections-51-8-and-63-2-1 costs-taxed damages defective-appeal-bond dismissibility-of-appeal ejectment evidence insurance-company-as-surety jurisdiction-of-trial-court jury-verdict land-dispute liberia-revenue-authority mandate mentor-initiative-v-fardoun montserrado-county motion-for-new-trial motion-to-dismiss-appeal paynesville perfection-of-appeal property-ownership reeves-v-quiah-brothers resumption-of-jurisdiction sixth-judicial-circuit-court supreme-court-of-liberia surety-qualification tax-clearance-requirement | |
| West v RL LRSC 5; 1 LLR 410 (1903) | 1903, Evidence Law, Tax Law | absence of statutory penalty, administrative regulations, admiralty jurisdiction, Appeal, burden of proof, Court of Quarter Sessions and Common Pleas, customs law, customs permit, customs regulations, export of African produce, fines and forfeitures, Grand Bassa County, insufficiency of evidence, no offense where permit refused, penal statutes strictly construed, permit requirement, refusal by customs authorities, revenue law, reversal of judgment, Secretary of the Treasury authority, Statutory interpretation, tender of permit fee, violation of revenue laws | west-v-rl-lrsc-5-1-llr-410-1903 | absence-of-statutory-penalty administrative-regulations admiralty-jurisdiction appeal burden-of-proof court-of-quarter-sessions-and-common-pleas customs-law customs-permit customs-regulations export-of-african-produce fines-and-forfeitures grand-bassa-county insufficiency-of-evidence no-offense-where-permit-refused penal-statutes-strictly-construed permit-requirement refusal-by-customs-authorities revenue-law reversal-of-judgment secretary-of-the-treasury-authority statutory-interpretation tender-of-permit-fee violation-of-revenue-laws |