Tax Court




The Tax & Revenue Court, Temple of Justice R.L.

There is a Tax Court constituted by statutory authorization in each of the political sub-division of the Republic of Liberia.

Jurisdiction:  The Tax Court and Tax Division of the Circuit Courts have exclusive jurisdiction to review final administrative determinations of assessments of taxes, license fees and other imports, valuations made for tax purposes and denials of claims for refund by the Republic of Liberia or and political sub-divisions or agencies in keeping with the revenue and finance Law.

It also has exclusive original jurisdiction over civil penalties and admiralty jurisdiction as necessary to carry out the functions. Except it is expressly provided by other statutes, the Tax Court procedures and enforcement of judgments is the same as those of the circuit court in civil matters.

The Supreme Court has appellate jurisdiction over appeals from decisions and other determinations of the Tax Court.

Term of Court

The term of court for the conduct of tax matters is fixed by the Chief Justice. The Chief Justice also makes the rules and regulation for the operation and administration of the Tax Court.

Appointment and tenure of the Tax Court Judge: The President shall nominate and with the consent of the Senate, appoint and commission the Judge of the Tax Court of Liberia who shall preside in specific jurisdictions respectively. They shall hold office during good behavior.