The DTU is responsible for development, monitoring and evaluation of tax policies and legislation in the area of direct taxes, including personal and business income taxation and property tax, in consultation with Liberia Revenue Authority. The Direct Tax Unit also develops natural resource tax policies, including negotiations of mining, petroleum and other concession agreements. The DTU supports the Revenue Forecasting and Modelling Unit with the forecasting and performance monitoring of direct tax receipts as well as supports the Assistant Minister on tax harmonization emanating from International Tax Institutions on issues relating to direct taxation.

The unit is headed by a director (Prince Nelson) and ably assisted by two assistant directors, and core of senior analyst and analysts.