MONROVIA – President Joseph Nyuma Boakai has issued a directive ordering all appointed government officials, directors, and mid-level managers to settle their outstanding real property tax obligations or risk sanctions. The directive, issued from the Executive Mansion on Monday, September 8, 2025, underscores the President’s push to enforce fiscal discipline and strengthen accountability within public service.
According to the mandate, all officials must immediately pay overdue taxes on privately owned properties, settle their 2025 tax obligations, and clear arrears from prior years. Those unable to make full payment upfront have the option of entering into binding payment agreements with the Liberia Revenue Authority (LRA). In addition, every official is required to obtain a valid Tax Clearance Certificate within 60 days and submit it to the appropriate institution, depending on their place of work. For employees under the Civil Service Agency (CSA), submissions will go directly to the CSA, while those in state-owned enterprises and autonomous agencies must submit to the Bureau of State Enterprises (BSE).
The President’s directive clearly sets October 31, 2025, as the final deadline for compliance. The LRA has been tasked with leading the verification and collection process in collaboration with the Ministry of Finance and Development Planning (MFDP), the CSA, and the BSE. This inter-agency cooperation is intended to ensure strict adherence, leaving no loophole for avoidance or delay by public officials.
Failure to comply will carry serious consequences. The directive warns that noncompliant officials will be in violation of the National Code of Conduct and the Liberia Consolidated Revenue Code, both of which carry strong provisions for enforcement. Sanctions include interest charges on overdue payments, salary deductions, withholding of benefits, and other penalties as prescribed by law. Officials found to be in default after the 60-day grace period will have their names compiled and forwarded to the MFDP, CSA, and BSE for mandatory enforcement.
“This measure is necessary to promote fiscal accountability, transparency, and revenue integrity across government,” President Boakai declared in the directive, stressing that no official should consider themselves exempt from the obligations imposed by law.
Beyond the executive branch, President Boakai extended the call for compliance to members of the Legislature and Judiciary. He encouraged lawmakers and justices to also ensure that their properties are free of encumbrances, including unpaid taxes. The directive states that Senators should submit their Tax Clearance Certificates to the Secretary of the Senate, Representatives to the Chief Clerk of the House of Representatives, and justices to the Clerk of the Supreme Court. By doing so, the President said, the other two branches of government would demonstrate equal accountability to the Liberian people.
The legal foundation for the directive rests on multiple statutes. The National Code of Conduct for Public Officials and Employees of the Government of Liberia (2014), specifically Part X, Section 10.1, requires officials to declare their assets annually and ensure that those assets are free of unpaid taxes. Meanwhile, Sections 2000 through 2010 of the Liberia Consolidated Revenue Code impose an annual real property tax on all property owners. Section 2002 mandates annual settlement of these taxes, and Section 2008 authorizes the LRA to enforce collection, including through penalties and interest. By invoking these provisions, the President reinforced the government’s legal authority to hold public officials accountable.
The directive also outlines procedures for payment and compliance. Officials are required to pay directly to the LRA and secure official clearance. In cases where full payment is not possible, they must sign binding payment agreements consistent with the Revenue Code or future Executive Orders. This structured approach ensures that even those with arrears are given a legal framework for settlement rather than indefinite postponement.
By placing the LRA at the center of enforcement, the President has signaled a firm stance on revenue integrity. The MFDP, CSA, and BSE will provide support by monitoring submissions and ensuring that compliance measures are fully respected across ministries, agencies, and state-owned enterprises. Analysts say this approach removes the discretionary gaps that often allow officials to escape accountability.
Like this:
Like Loading…