> ## Documentation Index
> Fetch the complete documentation index at: https://docs.conduit.financial/llms.txt
> Use this file to discover all available pages before exploring further.

# Liberia

> How to collect KYB documents from business customers in Liberia (LBR) when onboarding through the Conduit API.

## Overview

| Field | Value |
| - | - |
| Region | Africa |
| ISO 3166-1 | LR / LBR |
| Registry | LBR (domestic) / LISCR (non-resident) |
| Last updated | 2026-05-06 |

## Identifiers

Collect two identifiers from each business customer in Liberia and submit them as strings on the application body.

| API field | Local name | Issuer |
| - | - | - |
| `businessInfo.taxId` | **TIN (Taxpayer Identification Number)** | Liberia Revenue Authority (LRA) |
| `businessInfo.businessEntityId` | **Registration Number** | LBR (domestic) / LISCR (non-resident) |

*Tax ID:* 9-digit numeric. Business TIN obtained at registration through LBR; same number serves as GST/VAT ID.

*Registration number:* Assigned at incorporation; appears on Business Registration Certificate.

## Sector regulators

`CBL` · `FIA`

## Legal structures

| Local name | Abbreviation | Description |
| - | - | - |
| Corporation | Inc. | US-style stock corporation; at least 1 director and 1 shareholder of any nationality; no mandatory minimum capital; separate legal personality with transferable shares. Equivalent to a US C-Corp. |
| Not-for-Profit Corporation | — | Non-share-capital corporation formed for charitable, religious, educational, or other public-benefit purposes under the Not-for-Profit Corporation Act (Title 5); may not distribute profits to members. Closest US equivalent: Nonprofit Corporation (501(c)(3)). |
| Limited Liability Company | LLC | Member-managed or manager-managed entity providing limited liability with pass-through flexibility; formed by filing a Certificate of Formation with LBR; no mandatory minimum capital. Equivalent to a US LLC. |
| General Partnership | — | Two or more partners sharing profits and bearing joint and several liability for obligations; governed by the Partnership Act (Title 5). Equivalent to a US General Partnership (GP). |
| Limited Partnership | LP | One or more general partners with unlimited liability and one or more limited partners whose liability is capped at their contribution; governed by the LP Act (Title 5, amended 2022). Equivalent to a US Limited Partnership (LP). |
| Sole Proprietorship | — | Single natural person trading under a registered business name; owner bears unlimited personal liability for all obligations; registered at LBR with a business-name reservation and proprietor ID. Equivalent to a US Sole Proprietorship. |
| Private Foundation | — | Separate legal entity formed for wealth preservation or family estate planning under the Private Foundation Law (Title 5); may not engage in commercial trading; minimal public disclosure requirements. Closest US equivalent: Statutory/Business Trust. |

## How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

| Evidence area | Documents needed |
| - | - |
| Legal Registration | Business Registration Certificate |
| Constitutive Documents | *Any one of:* Articles of Incorporation · Certificate of Formation |
| Tax Registration | Tax Clearance Certificate |
| Operating Permit | Business Operating Permit |
| Ownership Records | Share Register |
| Governance Records | Directors Register |
| Signing Authority | *Any one of:* Board Resolution · Power of Attorney |
| Address | *Any one of:* Lease Agreement · Utility Bill · Bank Statement |
| Good Standing | *Any one of:* Certificate of Good Standing · Business Registration Certificate (current year) |

## Documents to collect

The physical documents you'll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil's Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.

| Document | Proves |
| - | - |
| **Business Registration Certificate (LBR)** | Legal Registration, Good Standing |
| **Articles of Incorporation (corporations)** | Constitutive Documents |
| **Certificate of Formation (LLCs)** | Constitutive Documents |
| **Tax Clearance Certificate (LRA)** | Tax Registration |
| **Business Operating Permit (MOCI)** | Operating Permit |
| **Share Register** | Ownership Records |
| **Directors Register (LBR annual filing)** | Governance Records |
| **Board Resolution** | Signing Authority |
| **Power of Attorney** | Signing Authority |
| **Lease Agreement** | Address |
| **Utility Bill (≤90 days old)** | Address |
| **Bank Statement (≤90 days old)** | Address |
| **Certificate of Good Standing (LISCR — non-resident entities)** | Good Standing |
| **Sector-Specific License** | CBL License (banking/insurance/e-payment), FIA authorization (AML-obliged entities) |

### Collection notes

* **Legal Registration:** Must be renewed annually. Foreign corps also need a Certificate of Good Standing from home jurisdiction.
* **Constitutive Documents:** Articles are the sole foundational document for corporations; no MOA/AOA split.
* **Tax Registration:** Issued electronically via eTax Clearance portal; validity ranges from 45 days (conditional/non-compliant) to 360 days (annual/audited), by compliance tier.
* **Operating Permit:** Sector-specific permits required in addition to LBR registration; issued by relevant supervisory authority.
* **Sector-Specific License:** CBL issues separate licenses per financial-services category; FIA supervises AML/CFT compliance.
* **Governance Records:** Annual filing requirement; directors and officers recorded by LBR. Directors need not be Liberian residents or nationals.
* **Signing Authority:** Officers execute decisions within scope authorized by the board; POA acceptable for registration filings.
* **Address:** Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
* **Good Standing:** Non-resident entities: LISCR issues a distinct Certificate of Good Standing confirming continued legal existence and administrative compliance. Domestic entities: the annually-renewed Business Registration Certificate (12-month validity) serves as the active-status proxy; LBR does not appear to issue a separate named CoGS.

## Person roles

When you submit a person on the application body, set their `role` to one of Conduit's canonical `BusinessPersonRole` values. Use this table to map a local corporate-governance title onto the right canonical role.

| Local role | Canonical API role | Description |
| - | - | - |
| Director | `CONTROLLING_PERSON` | Manages corporation; at least 1 required; no residency requirement. |
| President / CEO | `CONTROLLING_PERSON` | Executive officer; executes board decisions; signs on behalf of corporation. |
| Manager (LLC) | `CONTROLLING_PERSON` | Operational manager of an LLC where management is not reserved to members. |
| Registered Agent (LISCR) | `LEGAL_REPRESENTATIVE` | Mandatory legal representative for all non-resident entities; exclusive role held by LISCR Trust Company. |
| Attorney-in-fact / POA holder | `LEGAL_REPRESENTATIVE` | Person authorized by notarized or board-authorized POA to bind the entity. |

## Notes

* Two parallel registries: LBR handles domestic (resident) entities; LISCR handles non-resident offshore entities. Non-resident entities may not conduct business inside Liberia. Confirm which registry the onboarding entity uses before requesting documents.
* Annual renewal required: The Business Registration Certificate must be renewed each year at LBR. An expired certificate is a common deficiency. Request the current-year certificate, not just the original.
* Apostille with bilateral gaps: Liberia acceded to the Hague Apostille Convention (in force 8 Feb 1996), but Belgium and Germany filed unresolved objections. Documents destined for Belgium or Germany require full consular legalization, not apostille.
* GST → VAT transition in progress: Liberia's GST rate rose from 12% to 13% effective 1 May 2026 (Tax Amendment Act). 18% VAT launches 1 January 2027; VAT registration opens 1 July 2026. Tax certificates currently reflect 13% GST; verify registration status after 1 Jan 2027.


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