The Daily Observer (Banjul)
Sidiq Asemota
23 January 2012
Four major GSM service providers (Africell, Comium, Qcell and Gamcel) operating in the country last week had a day-long testimony with the Commission of Inquiry into Tax Evasion and corrupt practices, chaired by Justice Mama Fatima Singhateh.
Africell
Ebrima Barry, the Administrative, Logistics and Human Resource manager of Africell appeared before the Tax Commission representing the managing director of Africell, whom he said was currently out of the jurisdiction. In his evidence, Barry disclosed that Africell was formed in 2001 and the main objective of the said company is to provide GSM services to The Gambian people.
He noted that Africell has the certificate of incorporation and the article of memorandum of association. Barry who told the Commission that Africell was up to date in the payment of corporate tax, sales tax and remittance of payee tax, brought two files containing documents relating to the payments of the said taxes from 2002 to date.
A copy of the certificate of Incorporation and a copy of Africell Business Registration Certificate were tendered and admitted as exhibits. However, Justice Mama Fatima Singhateh after perusing the documents tendered, observed that Africell did not pay corporate tax from 2002 to 2007 and when asked as to why the said tax was not paid within the said period, Barry disclosed that Africell was given the Special Investment Certificate (SIC) and a copy of the said letter exempting Africell from paying corporate tax from 2002 to 2007 was tendered and was admitted in evidence.
Meanwhile copies of Africell sales tax receipts, corporate tax receipts and payee tax remittance were also tendered and admitted in evidence.
Comium (Gambia) Ltd
Nyang Njie, Comium’s business development manager also appeared before the Commission as witness and he disclosed that Comium was incorporated in 2005. Njie further disclosed that Comium has a staff strength of 104. He explained that Comium is presently exempted from paying corporate tax, and he produced a letter of special investment certificate to the effect, but added that Comium would be paying corporate tax by the end of January 2012.
Copies of receipts for payment of sales tax and payee remittance for the staff of Comium were tendered and admitted as exhibits. The memorandum and article of association of Comium and copies of GSM license receipts were tendered and admitted as exhibits. When asked if all the cheques issued by Comium to the Gambia Revenue Authority (GRA) was cleared? Njie replied in the affirmative.
At this juncture, Mr. Gomez, one of the Tax Commissioners put it to him that a cheque of D6, 750, 000 paid to GRA in December 2011 by Comium was not cleared and Njie after perusing his file, produced a receipt for the sum of D6, 750, 000 and explained that the said cheque which was not cleared and was paid through Trust Bank (Gambia) Ltd. “It was returned and we paid another cheque through Access Bank to GRA and a receipt was issued,” he added. The said receipt was however admitted in evidence.
Meanwhile, a copy of certificate of Incorporation, a copy of memorandum and article of association, copies of Comium staff schedule and monthly deductions, a copy of the Trust Bank cheque issued on the 31st December 2011 for the sum of D6, 750, 000 and a photocopy of Access Bank cheque issued by Comium on the 16th January 2012 were all tendered in evidence and admitted as exhibits.
Qcell
Muhammed Jah, the managing director of Qcell (Gambia) Ltd appeared before the Tax Commission and disclosed that Qcell was incorporated in 2007 but started operation in 2009. Jah told the Commission that Qcell has a staff strength of 183. He said that Qcell has met all the tax obligations and produced documents to substantiate his claims.
A copy of Qcell’s certificate of Incorporation, copies of the company’s business registration and renewal, a copy of receipt of payment for GSM license fee for 2011, evidence of payee remittance and schedule of the staff deduction were all tendered and admitted as exhibits. Muhammed Jah also pointed out that Qcell has special investment certificate exempting them from paying corporate tax for five years.
Gamcel
Phoday Saikouba Sisay, Gamcel’s general manager told the Commission that the national GSM provider was incorporated in 2001. Sisay disclosed that Gamcel has 320 staff and evidence of Gamcel payment receipts for corporate tax, sales tax and remittance of payee tax were tendered and admitted as exhibits (Gamcel 1A, 1B and 1C respectively.
Meanwhile, Justice Mama Fatima Singhateh ordered that Gamcel finance director, Abdoulie Bah furnish the Commission with the following on the 23rd January 2012; 1. Certificate of Incorporation; 2. Schedule list of Gamcel staff; and 3. Gamcel GSM license.
Marie Amie Jobe
Lawyer Marie Amie Jobe told the Commission that she was enrolled into the Gambian Bar in January 2008 and from 2008 to 2010 she worked at the Attorney General’s Chambers. Lawyer Jobe disclosed that she left the Attorney General’s Chambers in July 2010 and worked briefly with the Skye Bank until the 1st November 2010.
Lawyer Jobe indicted that she joined the Solie Chambers in April 2011 where she is still anchored presently as an employee. Evidence of Lawyer Jobe’s remittance of payee tax from April 2011 to December 2011 and evidence of her payee tax remittance from Skye Bank were tendered and admitted as exhibits.
When asked if she has any evidence that she once worked at the Attorney General’s Chambers, Ms. Jobe replied that she misplaced her appointment letter. She however pleaded with the Commission to give her time to produce the said appointment letter.
At this junction, state counsel Binga D applied for an order to be issued to the witness to furnish the Commission with her appointment letter. The said application was granted and the witness was ordered to furnish the Commission with evidence of her work stint from 2008 to 2010 at the Attorney General’s Chambers today, 23rd January 2012.
Abdul Azizs Bensouda
Lawyer Abdul Azizs Bensouda told the Commission that he was enrolled into the Gambian Bar in 2008 and have been working as a private legal practitioner as and an employee at the Amie Bensouda’s Chambers in Banjul. Bensouda pointed out that he was appointed an associate in 2010 and a letter to that effect was tendered and marked as AAB1 and evidence of payee tax remittance receipts were also tendered and admitted as AAB2.
After perusing some receipts of income tax payment made for 2008 and 2009, state counsel Binga D asked the witness why the delay in the payments, the witness who admitted that there was a delay in payments told the Commission that it never came to his notice at an earlier time, but as soon as he realised, he quickly went to regularize his payment.
Awjum Gaye
Lawyer Awjum Gaye told the Commission that she was enrolled into the Gambian Bar in January 9th 2009 and she has been doing her pupilage at the Chambers of Antouman A.B Gaye. Awjum Gaye disclosed that she is on stipend and still on stipend.
Ms Awjum Gaye further disclosed that the Antouman Gaye Chambers have an informal family arrangements in which she never questions her employer, who is also her father about anything that is given to her by him (Antouman Gaye).
Malick Fafa Mbai
Lawyer Malick Fafa Mbai told the Commission that he was called to the Gambian Bar in November 2007. Mbai revealed that after his call he returned to England and came back to The Gambia in 2008 and joined Lawyer Ida Drammeh as an employee from June 2008 to April 2009.
Mbai further revealed that thereafter he joined the Reliance Financial Services as head of legal and compliance manager from June 2009 to December 2009. He disclosed that he had a short stint with the Guaranty Trust Bank and joined the Fajara Chambers. Meanwhile his letter of appointment from the Reliance Financial Services and evidence of payments of his payee taxes for the period June 2009 to December 2009 were admitted and marked as exhibits.
Evidence of his appointment letter with Guaranty Trust Bank and evidence of his payee tax remittance were also tendered and admitted as exhibits MFM3 and MFM4. Whilst receipts for the payment of his income tax and sales tax were also admitted and marked as exhibits MFM5 and MFM6.
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