By Garmah Never Lomo, garmahlomo@gmail.com
TEMPLE OF JUSTICE, Monrovia- Criminal Court ‘A’ has indicted Liberia Revenue Authority (LRA) auditor Alexander M. Harris for allegedly receiving bribe following an investigation done by the Liberia Anti-corruption Commission recently.
And the defendant was arrested on October 11, 2021 and remanded at the Monrovia Central Prison
Defendant Harris was indicted by the Grand Jury of Montserrado County for the crime of Criminal Solicitation, Unlawful Compensation for Assistance in Government Matters.
Count one of the twenty-count indictment says that on January 14,2016, the Liberia Revenue Authority through Eddie H. Howe, acting audit manager and Francis Dopoh, assistant commissioner of the large tax division addressed and selected taxpayer Atlantic Life and General Insurance Company located on Tubman Boulevard in Congo town, Montserrado County to conduct comprehensive audit on its income and withholding taxes. It covered the periods January 1,2011to December 31,2015.
The communication named Alexander M. Harris as lead auditor along with Varney A. Davis, audit supervisor.
Count two of the indictment states that during the aforementioned periods, the taxpayer, Atlantic Life and General Insurance Company, appointed Wilmot V. Gibson as it authorized Representative to discuss all tax related matters during the course of the audit.
Accordingly to count three of the indictment, it was during the tax audit periods, it was alleged that some auditors of the LRA had illegally arranged with a taxpayer, the Atlantic Life and General Insurance Company to illegally reduce the taxpayer’s tax liabilities to government from US$5,000,000.00 to US$1,000,000.00; and that the auditors had requested and solicited from the taxpayer, the amount of US$12,000.00 to carry out the illegal act. Based on the aforesaid, the enforcement division of the Liberia Anti-corruption Commission commenced investigation into the matter.
Count four of the indictment says that the LACC investigation revealed that during the audit process, defendant Harris who was the lead auditor prepared and submitted three audit drafts to the taxpayer stating that it tax obligations to the government of Liberia were US$5,121,371.14, US$1,111,849.51 and US$209,139.16 respectively.
The audit drafts were done and submitted to the taxpayer without the knowledge of the audit supervisor Varney A. Davis, the manager Darlington Dahn and Assistant commissioner Francis Doupoh by defendant Harris in his capacity as lead auditor assigned to Atlantic Life and General Insurance Company’s audit team, the indictment adds.
FURTHER DETAILS OF THE INDICTMENT BELOW:
That the audit clearance work paper for the taxpayer submitted by auditors on April 26,2017, for the period January I,2011 to December 31,2015, which was reviewed by both auditors and taxpayer indicated that defendant Harris signed on behalf of the LRA and team member Sedike S. Kanneh while, the taxpayer’s representative, Wilmot V. Gibson signed for the taxpayer. The work paper showed that the taxpayer disagreed with premium income operating expenses, depreciate and reinsurance fees for the period under audit and that there was no evidence to show that the taxpayer agreed to results of the work papers leading to the production of the final draft.
That during the conduct of the audit, defendant Harris as lead auditor solicited bribed from the taxpayer, Atlantic Life and General Insurance Company in the amount of US$12,000.00 to illegally reduce the taxpayer’s tax liabilities from US$5,000.000.00 to US$1,000.000.00.
That four draft audit findings, each with different tax liabilities were submitted to the taxpayer during the audit process. Of the four, three were submitted to the taxpayer by defendant Harris lead auditor with no knowledge of his supervisors contrary to the large tax audit section steps or methodology of the domestic tax department of LRA which notes that drafts must be accompanied by a cover letter signed by the audit supervisor or manager.
To count nine of the indictment, defendant Harris assertion that the initial assessment of the taxpayer’s liabilities at US$5,121,137.14 was based on determination was without basis, but rather intended to make the taxpayer succumb to his demands of US $12,000.00 in that sections 70,71 and 74(c) of the revenue code of Liberia on determination states that a determination should be done if the Minister is not satisfied with the self assessment submit by a taxpayer. But in the instant case, there is no evidence that a notice of determination was served the taxpayer which could have led to determination used amounting to US$5,121,137.14.
That defendant Harris as lead auditor of the LRA team acted alone in his decision to inflate the taxpayer’s liabilities for the purpose of demanding from the taxpayer the amount of US$12,000.00 as bribe; and there is no evidence to prove that Sedike S. Kanneh auditor and team member, Varney A. Davis audit supervisor or Paul Siafa audit supervisor acted in concert with him defendant Harris to commit the crime of Criminal Solicitation.