GRA v1.3.13
GAMBIA REVENUE AUTHORITY
VAT REBATE APPLICATION FOR DIPLOMATIC MISSIONS, CONSULAR POSTS,
FOREIGN REPRESENTATIVES AND INTERNATIONAL ORGANIZATIONS
(Section 192 of the Income tax and Value Added Tax Act, 2012)
Use this form if you are a foreign representative or official and you are applying for a rebate of VAT paid on goods
and services for personal use, or if you are a diplomatic mission, consular post or international organization, and
you are applying for a rebate of VAT paid on domestic purchases for official use.
For assistance in completion of this application, please refer to the
instructions on the last page.
Please Print
Submit this application to:
VAT Rebate Processing Section
Kanifing Revenue Office
Part A – Identification
Diplomat's last name (individuals only) or legal name of organization
Diplomat's first name and initials (individuals only)
Diplomatic identity card number (if
applicable)
Claimant's mission, post or international organization (individuals only)
Address for correspondence and delivery of rebate
Telephone number(s) for contact
Period covered by claim
(minimum 3 month period)
From
Email address
D D
M M
Y Y Y Y
To
D
D
M M
Y Y Y
Part B – Reason for rebate
Tick the appropriate box to indicate the reason for this application. Tick only one box.
Code
Reason
Code
2
Foreign representative or official (Diplomatic
identity card number must be provided in Part A)
3
Reason
Diplomatic mission, consular post, or international
organization
Part C – Amount claimed (Complete Part E on the on the next page of this form before completing Part C)
VAT amount requested for rebate in the period covered by this application (total from Part E)
_________________ dalasi
Part D – Certification
I certify that:
1. The information in this application, including any accompanying document(s) and supplement(s), is correct and complete to the best of my
knowledge.
2. The amounts claimed have not been previously rebated, refunded, or remitted.
3. The amounts claimed have been purchased solely for the personal use of myself and family members residing with me in The Gambia.
4. I understand that this claim for rebate is subject to verification.
5. In addition to any document(s) submitted with this application, invoices are available for inspection.
6. When a claim is made under reason code 3, the goods and services were purchased for official purposes of such diplomatic mission, consular
post or international organization.
Signature of claimant or authorized representative
Year
Name (print)
Month
Day
Position, if signing as a representative of a mission, post or
international organization
At the bottom of this page, please stamp the document as validation that the claim is for reimbursement of legitimate,
allowable expenditures incurred for official business of your mission, consular post or international organization, or for
personal consumption by an official who has been granted full diplomatic status.
Y
2
Part E – Details of submitted receipts/invoices (when there is not enough space, list additional purchases on attached list(s))
Date
Supplier Name
Brief Description of Purchases
VAT Paid
1
2
3
4
5
6
7
8
9
10
Total of amounts claimed on supplementary lists (if applicable)
Total VAT Paid – carry this amount forward to Part C on page 1
Part F – For GRA official use
Date received
D D
M M
Y Y Y Y Approved by
Officer’s name &
Signature
Date cheque issued
Amount of cheque
Signature
D D
M M
Y Y Y Y
Date approved
D D
M M
Y Y Y Y
Date approved
D D
M M
Y Y Y Y
Authorization
Signature
3
Notations:
Completion instructions:
Part A – Identification
a) Applications will only be processed for persons and organizations on the approved list provided to
the GRA by the Ministry of Foreign Affairs
b) Give the legal or official name of the Diplomat, Diplomatic Mission or International Organization
(choice depends on which of these is making the application)
c) Provide the diplomat’s identity card number (issued by the Ministry of Foreign Affairs), when
applicable
d) Address will normally be the location of the mission or international organization. Diplomat’s
rebates will not be delivered to their home addresses.
e) Provide the telephone number(s) and email address for a designated official who will be able to
answer questions that may arise concerning the application
f) The minimum period for which a rebate claim may be submitted is three months. While there is no
maximum period it would be preferred that the claims are submitted at least once per year.
Part B – Reason for rebate
a) Check the box that is applicable for application by a diplomat, or for the organization
b) Combined applications for diplomats and their organization will not be accepted
Part C – Amount claimed
a) Enter the total amount determined in Part E
b) The refundable tax must total at least D5000 – if it is less the applicant will submit the claim once
additional amounts are incurred that raise the claim to the minimum level
c) Payments will be reviewed, approved and cheques issued within sixty (60) days of receipt of claim
Part D – Certification
a) For rebates claimed on purchases for the official business of missions, consular posts or international
organizations, the authorized representative should be the Head of Mission or international
organization, or his/her authorized representative.
b) Diplomats will sign all claims made in their own name for personal consumption
c) For all claims the mission, consular post or international organization must stamp the application, as
certification of the legitimacy and their approval for the submitted claim
Part E – Details of submitted receipts/invoices
a) Enter the date shown on each receipt
b) Enter the same name that is shown on the receipt claimed
c) Keep the description brief, e.g. internet, banking fees, garbage service
d) Enter the VAT component as stated on each receipt; do not itemize the VAT for each item
e) Original or legible copies of each sales receipt/invoice must be attached as proof of payment
f) For individual receipts submitted by diplomats for personal consumption, the minimum VAT
incurred on each receipt must be fifty (50) dalasi or more.
g) When there is insufficient space for the VAT amounts claimed, attach supplementary lists itemized in
the same format
h) For supplementary lists ensure the name of the claimant is written at the top of each page
4
i) Summarize and carry forward the total VAT paid to Part C on the first page of this application