> ## Documentation Index > Fetch the complete documentation index at: https://v2.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.