ECOWAS AND THE SOUTH CENTRE CONGRATULATE THE LIBERIA REVENUE AUTHORITY AND NATIONAL REVENUE AUTHORITY OF SIERRA LEONE ON THE SIGNING OF THE MoU OPERATIONALIZING THE SIMULTANEOUS TAX EXAMINATION

The Economic Community of West African States (ECOWAS) Commission and the South Centre extend their warmest congratulations to the Commissioner General of the Liberia Revenue Authority (LRA) and the Commissioner General of the National Revenue Authority of Sierra Leone (NRA) on the signing of the Memorandum of Understanding (MOU) in Abuja, Nigeria, on the 22^nd of June 2026, for the conduct of a Simultaneous Tax Examination (STE), marking a significant moment in regional tax cooperation.

As the first STE in the entirety of the Global South, it sets a powerful precedent for international tax cooperation. The leadership and commitment demonstrated by both Commissioners General have been instrumental in making this pioneering initiative a reality.

This MOU marks the formal operationalization of the ECOWAS-Led Simultaneous Tax Audit pilot program announced in April 2026, translating regional legal commitments under the ECOWAS Supplementary Act on Mutual Administrative Assistance in Tax Matters into administrative action that can deliver tangible revenue benefits to Member States.

ECOWAS and the South Centre reaffirm their commitment to strengthening regional tax cooperation and supporting domestic resource mobilisation among their Member States, in furtherance of the ECOWAS Agenda 2050 and the Sustainable Development Goals.

ECOWAS and the South Centre stand fully behind the LRA and NRA as they embark on this landmark exercise, which will serve as a replicable model for future multilateral and bilateral STEs among other ECOWAS member states.