Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698845034179.pdf (Sierra Leone)
48 No.

Finance Act 2021 BILL Supplement to the Sierra Leone Gazette Vol.

CXLXII, No.

1 dated 7th January, 2022 6.

Application for renewal of registration (Section 13) 7.

Renewal of registration (Section 13) 8.

License for the manufacturer of a pesticide or chemical (Section 19) 9.

Licence for an importer of pesticides or chemicals (Section 19) 10.

License for an exporter or pesticides or chemicals (Section 19) 11.

License for a distributor of pesticides or chemicals wholesale (Section 19) 12.
License for warehousing pesticides or chemicals (except in cases of distributors) Section 19) 13.

License for a distributor or pesticides or chemicals for general use (retail) (Section 19) 14.

License for a distributor of restricted pesticides or chemicals (retail) (Section 19) 15.
Commercial Applicators license (Section 24) 50,000.00 500,000.00 1,000,000.00 500,000.00 500,000.00 250,000.00 1,000,000.00 250,000.00 1,000,000.00 250,000.00 Passed in Parliament this 17th day of November, in the year of our Lord two thousand and twenty.

PARAN UMAR TARAWALLY, Clerk of Parliament.

No.

1 2022 Sierra Leone THIS PRINTED IMPRESSION has been carefully compared by me with the Bill which has passed Parliament and found by me to be a true and correct printed copy of the said Bill.
THE SUPPLEMENTARY APPROPIATION ACT, 2022 Being an Act to make revisions and supplementary provision for the services of Sierra Leone for the year 2022 Short title.

PARAN UMAR TARAWALLY, Clerk of Parliament..

ENACTED by the President and Members of Parliament in this present Parliament assembled.

[ ] Date of com- mencement.

PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTING DEPARTMENT, SIERRA LEONE.

GAZETTE NO.

1 OF 7TH January, 2021.

2 No.

1 Finance Act 2021 No.


1 Finance Act 2021 3 Date of commencement 1.

Unless otherwise provided, this Act shall be deemed to come into operation on the 1st day of January, 2021.

PAY-ROLL TAX ACT, 1972 Amendment of Section 2 of Act No 16 of 1972.

2.
2.

Section 8 of the Pay-Roll Tax Act 1972 is amended in subsection (1) by inserting the following new paragraph immediately after paragraph (c)- "(d)public international organisations " THE CUSTOMS TARIFF ACT, 1978 Amendment of First Schedule of Act No 16 of 1978.

3.
The First Schedule of the Customs Tariff Act 1978 is amended as follows - (a) by deleting the heading 11.01 and inserting the following new heading HEADING H. S. CODE SITC DESCRIPTION TARIFF 11.01 1101.11.00.000 -Wheat (for industrial flour production) 0% (b) by deleting the headings 8471.30, 8471.41 and 8471.50 and inserting the following new headings HEADING H. S. CODE SITC DESCRIPTION TARIFF 84.71 -Portable automatic data processing machine and units thereof 5% 8471.30.10.000 8471.41.10.000 - Presented completely knocked down (CKD) or unassembled for the assembly industry -Other automatic data processing machines 5% HEADING H. S. CODE SITC DESCRIPTION TARIFF 8471.50.10.000 - Presented completely knocked down (CKD) or unassembled for the assembly industry -Processing units other than those of subheading 8471.41 or 8471.49 Presented completely knocked down (CKD) or unassembled for the assembly industry 5% THE EXCISE ACT 1982 4. as follows- The First Schedule of the Excise Act 1982 is amended (a) deleting the tariff item No.
15.11, the corresponding description in column 2 and the corresponding rates in column 3 and inserting the following new tariff item numbers, descriptions and excise rates on import- HEADING H. S. CODE SITC DESCRIPTION EXCISE RATE -Vegetable oil and its fractions, whether or not refined, but not 15.11 1511.90.10.000 chemically modified.

10% - Put up for retail sale in packings with a net content of 5 litres or less 4 No.

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1 Finance Act 2021 5 HEADING H. S. CODE SITC DESCRIPTION 1511.90.90.000 - Other 1511:90:20:000 Palm Olein 1517:10:90:000 Magarine, edible mixtures or pre- partion of vege- table fats or oils fractions of diffe- rent fats or oils.

EXCISE RATE 10% 10% 10% (b) by deleting heading 34.01 and inserting the following new headings, applicable on imports.
HEADING H. S. CODE SITC DESCRIPTION 34.01 3401.11.00 3401.11.10.000 3401.11.20 3401.11.90 3401.19.00 3401.19.10 3401.19.30 3401.19.90 3401.20.00 29.15 2915.60.00 2915.60.00 2915.70.00 38.23 3823.11.00 Soaps for toilet use Medicated soap Toilet Soap Bath Soap Multipurpose Soap Household Soap Soap noodles Laundary Soaps Soaps in other forms Palmitic acid, steric acid their salts & esters Other salts of Palmitic acid Industrial monocar -boxylic fatty acid oils Steric acid - other forms of steric fatty acids EXCISE RATE 20% 20% 20% (c) deleting the tariff item No.
22.09 , the corresponding description and excise rate and inserting the following new tariff item numbers, descriptions and excise rates - Tariff Code Description Rate of Excise 22.09 D1.

Locally manufactured beer using more than 80% locally produced raw materials including sorghum, cassava, maize, sugar and barley D2.

Locally manufactured beer using more than 70% but less than 80% locally produced raw materials including sorghum, cassava, maize, sugar and barley D3.
Locally manufactured beer using more than 60% but less than 70 % locally produced raw materials including sorghum, cassava, maize, sugar and barley D4.

Locally manufactured beer using more than 50% but less than 60% locally produced raw materials including sorghum, cassava, maize, sugar and barley 5% 8% 12% 15% 6 No.

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1 Finance Act 2021 7 (d) deleting the tariff item No.73.17 the corresponding descriptions and the corresponding rates and inserting the following tariff item numbers, descriptions and rates- HEADING H. S. CODE SITC DESCRIPTION EXCISE 73.17 7317.00.10.00 - Nails RATE 5% THE FORESTRY ACT 1988 5.

Section 25A of the Forestry Act 1988 is amended by repealing and replacing that section with the following new section - "Royalty o n timber export 25A.
An exporter of timber log, timber and timber products shall pay to the National Revenue Authority a timber royalty of $3,000 per any 33.2 cubic metres before he exports any timber log, timber and timber products excluding furniture, edge glue boards, plywood and wooden transmission poles from planted forests.

THE INCOME TAX ACT 2000 Amendment of Section 25A of Act No.

7 of 1988.

Amendment of Section 2 of Act No.

8 2000.

6.
Section 2 of the Income Tax Act 2000 is amended by- inserting the following new definition - (a) deleting the definition of "gross income" and "gross income means the total income derived from all sources of a taxable person before any deduction or allowance" (b) deleting the definition of "impeding tax administration" and inserting the following new definition - “impeding tax administration” means any action by a person to corruptly, by force or threat of force (including any threatening letter or communication) intimidate, harm or obstruct any officer or employee of a person or agent assisting the National Revenue Authority for revenue collection purposes, including any member of the family of such an officer or employee of a person or agent,".
(c) deleting the definition of associate person and inserting the following new definition - “associated persons” refer to two or more persons where- (i) (ii) one person is controlled by the other; such persons are each controlled by the same person or persons.
One person is controlled by another person under paragraph (i) where - (i) one person acts or is likely to act in accordance with the directions, requests, suggestions or wishes of the other person whether or not the directions, requests, suggestions or wishes are communicated to that person, or (ii) the other person is a legal person, or the other person holds or controls more than 25 percent of the share capital or the voting rights in the other person.

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1 Finance Act 2021 9 Amendment of Section 3 of Act No 8 2000.

7.

Section 3 of the Income Tax Act 2000 is amended by inserting the following new subsections immediately after subsection (3)- Minimum turnover tax for online and digital transaction 6A “(4) For the purpose of subsection (1) a person liable to income tax on chargeable income and taxable activities from a source in Sierra Leone shall register with the National Revenue Authority.
(5) A person liable for registration under subsection (4) shall include all electronics, online and digital transactions and activities of a resident taxpayer.

(6) A person who fails to register under subsection (4) commits an offence and shall be subject to the penalty provisions under the Act".

Amendment of Section 5 of Act No.

8 2000.

8.


Section 5 of the Income Tax Act 2000 is amended by inserting the following new paragraph immediately after paragraph (b) "(c)Subject to section 3, corporate income tax for manufacturing entities or factories whose management and functional activities are exclusively set up outside the Western Area shall be 15 percent."

9.

The Income Tax Act 2000 is amended by inserting the following new section immediately after section 6- Insertion of new section in Act No.
8 of 2000.

Subject to section 3 a minimum tax of 1.5 percent shall be imposed on the turnover of all digital and electronic transactions and sales on the universal income derived by a resident taxpayer in Sierra Leone " 10.

Section 3 of the Income Tax Act 2000 is amended in paragraph (s) of subsection (1) by deleting the word "gross" found immediately before the word "monthly" and inserting the word "basic" Amendment of Section 23 of Act No.

8 2000.

11.
8 2000.

11.

Section 32 of the Income Tax Act 2000 is amended in subsection (2) by inserting the following new paragraph immediately after paragraph (c) - Amendment of Section 32 of Act No.

8 2000.
8 2000.

"(d)group members of a company fully registered in Sierra Leone with a minimum of 25 percent holding in the group, shall recoup losses of members in the same group up to ten years as provided for in this Act Provided that ownership and control are tested by reference to the ordinary share capital, voting rights, dividend rights and rights to distributions on liquidation”.

12.
12.

Section 35 of the Income Tax Act 2000 is amended by repealing and replacing that section with the following new section - Amendment of Section 35 of Act No.

8 2000.

Interest expense 35 (1) In ascertaining a person's chargeable income for a year of assessment , the total deduction for financial costs shall not exceed the amount referred to in subsection (2) (2) The amount of financial costs referred to in subsection (1) shall be equal to the sum of- 10 No.

1 Finance Act 2021 No.
1 Finance Act 2021 11 (a) financial gains derived by the persons that are to be included in ascertaining the person’schargeable income for the year of assessment; plus (b) 30 percent of the person's income from the business (3) Paragraphs (a) and (b) of subsection (1) shall be calculated without (a) including financial gains derived by the person or amounts referred to in paragraph (a) or paragraph(b) of section 24 or subsection (8) of section 39 ; or (b)deducting financial costs incurred by the personor amounts referred to in section 39, paragraph (c) or paragraph (d) of subsection (1) of section 32 or section 32A .
(4) Financial costs for which a deduction is denied as a result of subsections (1) and (2) shall - (a) be carried forward and treated as incurred during the next tax year; (b) be used in the order in which they are incurred; and (c) not be carried forward for more than 5 years.

(5) The Minister may by statutory instrument make regulations relating to the circumstances in which financial costs may be set against financial gains.
(6) In this section - "financial cost" means standard interest and any other amount payable under a financial instrument; "financial gain" means standard interest and any other amount receivable under a financial instrument; and "financial instrument" has the meaning prescribed by regulations and, in the absence of regulations takes its meaning from generally accepted accounting principles and includes foreign currency positions.

13.
13.

Section 57 of the Income Tax Act 2000 is amended by repealing and replacing subsection (1) with the following new subsection - Amendment of Section 57 of Act No.

8 2000.

"(1)Capital gains tax shall be payable by a chargeable person at the rate of 25 percent of the capital gain accruing to or derived by that chargeable person from the disposal of a chargeable asset."

14.
14.

Section 84 of the Income Tax Act 2000 is amended by repealing and replacing subsection (2) with the following new subsection- Amendment of Section 84 of Act No.

8 2000.

"(2) Subject to subsection (3), a dividend received by a company from another resident company, including a company within a group, shall be exempt from taxation".

15.

Section 85 of the Income Tax Act 2000 is amended by repealing and replacing paragraph (c) with the following new paragraph - Amendment of Section 85 of Act No.
8 2000.

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1 Finance Act 2021 13 "(c) retained earnings in excess of 50 percent post tax profit in a current year of assessment for all corporate entities including parastatals shall be taxed at the rate of 10 percent."

Amendment of Section 89 of Act No.

8 2000 .

16.


Section 89 of the Income Tax Act 2000 is amended in subsection (1) by inserting the following new paragraph immediately after paragraph (j)- "(k) if derived from fees paid for providing managerial, technical or consultancy services in Sierra Leone Amendment of Section 95 of Act No.

8 2000 .

17.
8 2000 .

17.

Section 95 of the Income Tax Act 2000 is amended by repealing and replacing subsection (1) with the following new subsection - " Transfer Pricing (1) Where a transaction exists between associated persons they shall calculate their income and tax payable according to the arm's length principle.
(2) The arm's length principle referred to under subsection (1) requires associated persons to calculate income and tax payable as if the conditions of any transaction between those persons had been made between independent persons acting in the same circumstances.
(3)The conditions of any transaction referred to under sub-section (2) includes prices and other terms in place between the associated persons, the structure and characterization of the transaction and whether the transaction would have occurred between independent persons in the same circumstances.
(4) The Minister responsible for finance may by statutory instrument make regulations relating to transfer pricing to be administered by the Commissioner General for the purpose of dealing with related party and other transactions.
(5) Where, in the opinion of the Commissioner- General, a person has failed to comply with subsection (1), the Commissioner-General may make adjustments consistent with subsection (1) and in doing so the Commissioner-General may apply the arm's length conditions of any transaction, including- (a)disregarding a transaction made between associated persons, if no transaction would have been made between independent persons acting in the same circumstances; (b) disregarding a transaction and replacing it with an alternative transaction that is structured and characterised in accordance with the conditions that would be in place had the transaction been between independent persons in the same circumstances (c) recharacterizing debt financing as equity financing.
(6) This section shall apply to a transaction between a permanent establishment in Sierra Leone and its non-resident owner as if the permanent establishment and its non-resident owner were separate persons.

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1 Finance Act 2021 1515 (7) A person undertaking a transaction with an associated person during a year of assessment shall disclose the following- (a) the relationship with the associated person; (b) the value of the transaction; (c) (d) the transfer pricing method used to ascertain that the pricing of the transaction is in accordance with the arm's length principle; and the financial data derived from comparable transactions used in the transfer pricing method.
(8) For the purpose of this section, (a) (b) "transaction" means an arrange- ment, scheme, undertaking, promise, understanding, dealing, plan, whether expressed or implied, whether or not enforceable by legal proceedings and involving directly or indirectly, more than one person.

associated persons shall include parent or holding companies, subsidiary companies, associates, or joint ventures, irrespective of their residential status for tax purposes Amendment of Section 114 of Act No.

8 2000. .

18.
8 2000. .

18.

Section 114 of the Income Tax Act 2000 is amended in subsection (2) by inserting the following new paragraph immediately after paragraph (c) "(d) other exempt persons and organisations specified under Section 9 of the Act" 19.

Section 115 of the Income Tax Act 2000 is amended in subsection (3) by inserting the following new paragraphs immediately after paragraph (b) Amendment of Section 115 of Act No.

8 2000.
8 2000.

"(c) A taxpayer upon filing of annual income tax returns on the due date, shall be entitled to utilise over a period of time any tax credit established and agreed by the Commissioner-General under a utilisation plan".
"(d) A taxpayer who undertakes a Corporate Social Responsibility (CSR) in the normal course of business as complimentary activity in support of government in the following priority areas shall be allowed a 25 percent tax credit on such expenditure in the year of assessment- (i) free and quality school education; (ii) children welfare; (iii) natural disasters and disease outbreaks; (iv) maternal child health (v) agriculture (food and cash crop production, fisheries and animal husbandry) and agri-business (vi) Water and Sanitation.
20. follows- Section 117 of the Income Tax Act 2000 is amended as (a) in subsection (2) by repealing and replacing paragraph (c) with the following new paragraph "(c) other payments made under a contract including management and technical fees and other remittances."

Amendment of Section 117 of Act No.

8 2000.

16 No.

1 Finance Act 2021 No.


1 Finance Act 2021 17 (b) in subsection (2) by inserting the following new paragraph immediately after paragraph (c) "(d) fee, commission or other related business benefits providing digital services to a customer, whether through e-commerce, peer-to-peer (P2P), advertising-based, agency or sub- scription-based platforms".
(c) subsection (5) by repealing and replacing that subsection with the following new subsection - "(5) Subsection (4) shall not apply to payments made by- (a) (b) a professional service provider, whose income is already subject to withholding tax per transaction under Section 116A of the Act; a person to a contractor during a month in which the person pays a total of Le 500,000 or less to the contractor.

21.
21.

Section 135 of the Income Tax Act 2000 is amended by inserting the following new subsections immediately after subsection (4) " (5) A taxpayer who wishes to extend the one month period required for submitting information and evidence shall make a written the application Commissioner-General or a designated officer setting out the reasons why he should be granted the extension.

for extension to A Amendment of Section 135 of Act No.

8 of 2000.
8 of 2000.

(6) The Commissioner-General or a designated officer may in writing grant the approval to extend the period of time beyond one month provided the reason given by the tax payer in the application is beyond the control of the taxpayer and therefore valid (7) Where the Commissioner -General or the designated officer does not grant the approval the one-month period of initial notification shall be deemed to be the effective period.
(8) Where the taxpayer fails to provide the required information and evidence an administrative penalty shall be imposed by the Commissioner General or the designated officer in addition to full recovery of an assessment raised on the taxpayer based on the following assessment (a) Le500,000,000 for Large Taxpayers; (b) Le250,000,000 for Medium Taxpayers; (c) Le5,000,000 for Small and Micro Taxpayers.
(9) The recovery and enforcement provisions in this Act shall apply accordingly in the recovery of any assessments, penalties and interests including costs of enforcement relating to the tax liability so established".

22.

Section 150 of the Income Tax Act 2000 is amended in subsection (1) by repealing and replacing that subsection with the following new subsection - Amendment of Section 150 of Act No.

8 2000.

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1 Finance Act 2021 No.


1 Finance Act 2021 19 (1) A taxpayer who without good course fails to file an income tax return and any other return required by this Act within the required period shall be liable to the following penalties - (a) (b) (c) (d) Le100,000,000 for Large Taxpayers; Le50,000,000 for Medium Taxpayers; Le5,000,000 for Small and Micro Taxpayers; 10 percent of the estimated tax payable based on best of judgement.

Amendment of Section 155 of Act No.

8 2000.

23.
8 2000.

23.

Section 155 of the Income Tax Act 2000 is amended by repealing and replacing that section with the following new section Impeding tax adminis- tration 155 A person who impedes or attempts to impede the administration of this Act or any other tax legislation administered by the National Revenue Authority commits an offence and in addition to the penalty provided shall be liable to an administrative fine not exceeding the amount specified in paragraph 12 of the Ninth Schedule.
Insertion of New Section In Act No.

8 of 2000.

24.

The Income Tax Act 2000 is amended by inserting the following new section immediately after section 157.

157A.
157A.

A person who contravenes paragraph (b) of subsection (1) of section 3 commits an offence and shall be liable - Penalty for failing to register a business (a) to pay an administrative penalty of not more than Le20,000,000 and taxes outstanding for the period; or (b) upon conviction to a fine not exceeding Le100,000,000; or to a term of imprisonment of one year or both the fine and the prison term.

25.
25.

The first schedule of the Income Tax Act is amended by (a) repealing and replacing paragraphs (1) and (2) with the following new paragraphs- Amendment of first schedule to Act No.

8 of 2000.
1 Where the turnover, excluding income from property, of a person, not being a company specified under Part III of the First Schedule is less than Le350,000, 000 but not less than Le10,000,000, the income tax payable shall be taxes under the Small and Micro Taxpayer regime at the rate of 3 percent on turnover; 2 Where the taxpayer is a transport service provider; or engaged in alluvial gold, diamond and sand-based exporting, dealing in mining activities, the tax payable by that person shall be the higher between the tax rate on turnover specified in subparagraph (i), and the rates applicable to the business; or any provision in this Act; or taxable persons falling under paragraph 2 or 3 of the Finance Act of 2017.
(b) inserting the following new paragraph immediately after paragraph 2- 20 No.

1 Finance Act 2021 No.

1 Finance Act 2021 21 Amendment of ninth schedule to Act No.

8 of 2000.

Amendment of section 2 of Act No.

7 of 2009.

3 Paragraphs 1 and 2 shall not include taxpayers classified as professional service provider provided for and defined under Section 12 of the Finance Act 2020.

26.
26.

The ninth schedule of the Income Tax Act 2000 is amended in Paragraph (12) by deleting the fine of Le50,000,000 and inserting the new fine of Le250,000,000 THE GOODS AND SERVICES TAX ACT, 2009 27.
Section 2 of the Goods and Services Tax Act 2009 is amended by inserting the following new definitions - "advertising-based platform" means any digital platform that provides users free access to a web- based service, including a search engine or social media, and charge other persons for advertisement, an often pay-per-click" fee to advertise on the website.
"agency platform" means any digital platform that makes sales on behalf of another taxable person or resell in their own name and earn a commission from the sale or earn a mark-up.

"digital marketplace" means a platform that allows, enables or releases support for direct interactions between buyers and sellers of goods and services through any electronic or digital means for fee, commission, mark-up or direct business benefit.
"E-commerce platform" means any digital platform that facilitates the sale of goods between suppliers, whether own-goods-sellers or sales intermediaries, and consumers who transact through the platform, for which payment is normally made through the platform that charges a commission to the vendor for each sale.
"peer-to-peer platform" means any digital sales intermediary or platform that facilitates sales between individual suppliers and consumers with the platform receiving a commission for each transaction such as ride-sourcing services, accommodation rentals, and household chores, offered by self-employed individuals who own the assets for offering the services.
"subscription-based platforms" means any digital platform that provides goods or services to consumers in exchange for paying membership fees at regular intervals, whether in an on-going or one- off contracted basis.

28.

Section 6 of the Goods and Services Tax Act 2009 is amended by inserting the following new subsection immediately after subsection (1) Amendemnt of section 6 of Act No.

7 of 2009.
7 of 2009.

"(1A) For the purpose of this Act supply of service means any commercial activity other than a supply of goods for which the service provider is obliged to provide a service to another party and a customer for payment ".

29.

Section 8 of the Goods and Services Tax Act 2009 is amended by inserting the following new paragraph immediately after paragraph (g)- Amendemnt of section 8 of Act No.
7 of 2009 "(h) digital market supply or digital services through a digital marketplace, refers to e-platforms, whether e- medium, e-commerce, peer-to-peer (P2P), advertising- based, agency or subscription-based that include 22 No.

1 Finance Act 2021 No.


1 Finance Act 2021 23 (i) downloadable digital contents, subscription-based media; software programs; electronic data management; supply of music, film, and games electronically; online sale of goods; and any online betting activity; (ii) search engines and automated help desk services, online tickets, e-learning platforms, audio, vision or digital media, transport hailing platforms, among others.

Amendment of section 19 of Act No.

7 of 2009.

30.
Section 19 of the Goods and Services Tax Act 2009 is amended by - (a) repealing subsections (9) and (10) (b) repealing and replacing subsection (11) with the following new subsection "(9) Persons and organisations covered under the Schedules shall pay GST on goods and services and request for refunds to be paid within 90 days after submission of refund claim and show evidence of payment of GST on the particular goods and services (c) renumbering of the following subsections (i) subsection (11) as subsection (9); and (ii) subsection (12) as subsection (10) Amendment of section 34 of Act No.
7 of 2009.

31.
Section 34 of the Goods and Services Tax Act 2009 is amended as follows - (a) in subsection (1) by repealing and replacing that subsection with the following new subsection - "(1) A person who has not received a GST invoice from a taxable person or GST- registered supplier for purchase or supply made, may request a GST invoice as evidence that a taxable supply was received (b) in subsection (2) by repealing and replacing that subsection with the following new subsection - "(2) A registered GST supplier or business shall comply with subsection (1) by issuing to the customer an original GST receipt or invoice generated from the electronic cash register (ECR) system or any automated system of the National Revenue Authority, in respect of all supplies of goods or services made, whether such GST receipt or invoice is requested by the customer or not" (c) by inserting the following new subsections immediately after subsection (3): (4) A registered GST taxpayer shall report within 24 hours to the Commissioner-General any breakdown or fault in the use of the electronic cash register System so as to allow timely repairs or replacement of the machine.
(5) A registered GST taxpayer who fails to use the electronics cash register system or fails to report a breakdown or any fault affecting the effective use of the electronic cash register system, shall be subject to the penalty provisions prescribed in the regulations relating to the electronics cash register system".

(6) In the case of breakdown in the systems issuing electronically generated receipts from the electronic cash register system and other 24 No.

1 Finance Act 2021 No.


1 Finance Act 2021 25 similar automated systems of the National Revenue Authority, the Commissioner- General shall authorise in writing a GST registered taxpayer to use an alternative receipting system prescribed by the Commissioner-General until the breakdown or fault is rectified".
(7) Subject to subsection (6), the Commissioner-General may use any of the provisions in this Act and any other similar enactments to deal with the non-use, misuse or tampering of the electronic cash register system, and other similar systems of the NRA.

fields of practice that provide expertise and other technical services for the payment of a fee."

33.

The Goods and Services Tax Act 2009 is amended by inserting the following new section immediately after section 50- 50A.
Real time and direct capture of data (1) For the purposes of this Act the Commissioner-General shall whether remotely or through installations, ensure real time and direct capture of information on turnover from - (a) casinos and related facilities; Insertion of New Section In Act No.

7 2009.

Insertion of New Section In Act No.

7 2009.

32.

The Goods and Services Tax Act 2009 is amended by inserting the following new section immediately after section 40- GST payment for professional services.

40A.
40A.

(1) A taxpayer who engages the services of a professional service provider shall pay all output GST related to the services directly to the National Revenue Authority.

(2) The liability to lodge a monthly GST return by a professional service provider and pay any additional GST or claim refunds shall not depend on the taxpayer referred to under sub-section (1) making a direct payment of GST to the National Revenue Authority for all output GST related to the services performed.
(3) For the purposes of this Act, a professional service provider includes an accountant, economist, lawyer, medical doctor, engineer, management and tax consultants and other consultant in similar (b) money market operatives including, Money Gram, Western Union, RIA, Afro International, banks, foreign exchange bureaux, etc.
; (c) mobile network operators (MNOs) and Internet Service Providers (ISPs); (d) utility service providers in- cluding Electricity Distribution and Supply Authority (EDSA), Electricity Generation and Transmission Company (EGTC), Independent Power Producers (IPPs), water production and supply services; and (e) other similar businesses.

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1 Finance Act 2021 27 34.


The Second Schedule of the Goods and Services Tax Act 2009 is amended by - "(25) Supply: Description: Amendment of Second Schedule of Act No.

7 of 2009.

"(7) Supply: Description: (a) repealing and replacing item 7 with the following new item- Medical services and pharmaceuticals.
Medical services, mosquito nets; and a list of drugs approved and published in the Gazette by the Ministry of Health for treatment of malaria, HIV-AIDS, leprosy, tuberculosis, snake bites, rabies and laser fever, diabetes, high blood pressure, hepatitis, Typhoid, vaccines, condoms.
(b) repealing and replacing item 10 with the following new item "(10) Supply: Description: Financial services The operations of financial institutions licensed, regulated and supervised under the Bank of Sierra Leone Act, 2019 or any other similar enactment and include but not limited to Commercial Banks Financial Associations, micro-finance institutions, Apex Bank and Cooperatives, Capital markets, Discount Houses, Home Mortgage Finance, Leasing Companies and Foreign Exchange Bureaux" (22) Supply Description (c) inserting the following new item immediately after items (21) Telecommunication Services without free and promotional calls and use to the extent that the value of such supply does not exceed 10 percent of the total billable and unbillable calls used in that period.
(d) inserting the following new item immediately after items (24) Teaching and Learning materials materials specifically imported in reasonable quantities by and consigned to registered schools for official use and not resale outside the school.

They must be labelled or bearing an imprint for recognition as items belonging to that particular school and shall be approved by the ministry responsible for basic and secondary education.
They include- (a)Interactive white boards; white & green boards (b)Pens and pencils (c) Textbooks and exercise books (d) Art and craft and materials, drawing paper, glue, ink and crayons (e) School recreational equipment: playground equipment, manipulative toys for daycare pre-school, Physical and Health Education items (Balls, Nets, Hurdles, etc.)
(f) Uniforms/apparels, such as socks, bags, specifically designed and recognized for a particular school" "(26) Supply: Environmentally friendly activities Description: supply relating to the management and recycling of plastics and other wastes in support of environmentally friendly activities" "(27) Supply: Bulk wheat (grain) Description: wheat is considered as bulk wheat when it is used as input for industrial manufacturing of flour" "(28) Supply: Wheat Flour Description: supply in respect of imported and domestically produced wheat flour" 28 No.
1 Finance Act 2021 No.

1 Finance Act 2021 29 "(29) Supply: Description: Electrical energy consumption The consumption, supply or use of renewable energy from mini grids-connected solar power in Sierra Leone.

THE FINANCE ACT 2009 Amendment of section 6 of Act No.

9 of 2009 35.
9 of 2009 35.

Section 6 of the Finance Act, 2009 is amended in paragraph(a) by repealing and replacing sub-paragraph (v) with the following new sub-paragraph- "the imposition of a processing fee of Le100,000 for the maintenance of the automated system, cost of e-messaging and amendments on electronic customs declarations (Single Customs Declaration (SCD) and manifests".

THE CUSTOMS ACT, 2011 Amendment of section 1 of Act No.

9 of 2011.

Amendment of section 15 of Act No.


9 of 2011 Amendment of section 29 of Act No.

9 of 2011.

36.

Section 1 of the Customs Act, 2011 is amended by deleting the definition of "good" and inserting the following definition- "goods" includes stores, baggage, animals, conveyances, articles, materials, currency and digital goods (with or without physical presence 37.

Section 15 of the Customs Act, 2011 is amended by inserting the following new subsection immediately after subsection (2)- "(3).
Notwithstanding subsection (2), customs value for exported goods shall be the Free on Board (FOB) value 38.

Section 29 of the Customs Act, 2011 is amended by repealing and replacing subsection (4) with the following new subsections- (4) A re-determination under subsection (1) shall not be subject to review, or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided for under Sections 30 to 32.
(5) Duties and taxes re-determined under subsection (1), except otherwise dealt with as provided for under Sections 30 to 32, shall be paid within 72 hours from the time and date such debts were communicated.

39.

The Customs Act 2011 is amended by inserting the following new section immediately after section 53- Failure to submit books and maintain proper records 54A.
A person who fails to produce to customs for post clearance audit purposes any account, books, letters, invoices, statements or other documents required under subsections (1)(2) and (3) of section 53 shall be deemed to have contravened this Act and shall be subject to a fine in accordance with subsection (8) of section 80".

THE FINANCE ACT 2016 40.

Section 37 of the Finance Act, 2016 is hereby expunged .

41.
41.

Section 38 of the Finance Act, 2016 is amended by repealing and replacing that section with the following new section.

“Any business employing a female employee in a management position between 1st day of January 2021 and 31st day of December 2023 shall be eligible to a tax credit at a rate of 6.5 percent on the PAYE of that female employee”.

Insertion of New Section In Act No.

9 2011.

Amendment of section 37 of Act No.

6 of 2016 Amendment ection 38 of Act No.

6 of 2016.

30 No.
6 of 2016.

30 No.

1 Finance Act 2021 No.

1 Finance Act 2021 31 Amendment of Second Schedule to Act No.

10 0f 2017.

THE REVENUE ADMINISTRATION ACT, 2017 42.
The Second Schedule to the Revenue Administration Act 2017 is amended in- (a)paragraph (1) by inserting the following new sub-paragraph immediately after sub- paragraph (e): (f) in relation to theExtractive Industries Revenue Act 2018- (i) (ii) (iii) a return of royalties filed under section 43 of the Ex- tractive Industries Revenue Act, 2018; an estimate of mineral resource rent tax or petroleum resource rent tax filed under sub- section (1) of section the Extractive 45 of Industries Revenue Act, 2018; and a return of mineral resource rent tax or petroleum resource rent tax filed under sub- section (1) of section 46 of the Ex-tractive Industries Revenue Act, 2018.
(b) sub-paragraph (c) of paragraph 2(1) by inserting the words "and (f)"immediately after the letter (d) (c) paragraph 3(1) by inserting a new subparagraph immediately after sub- paragraph (e)- "(f) royalty return, estimate of resource rent tax, return of resource rent tax."

THE FINANCE ACT 2019 43.

Section 32 of the Finance Act, 2019 is amended by repealing and replacing that section with the following new section Amendment of Section 32 of Act No.

32 of 2019.
32 of 2019.

32 (1)Notwithstanding any law , rates fees and charges passed by Parliament on or before the commencement of this Act shall be deemed to have been passed under the authority of a Finance Act.
(2) Notwithstanding any Law to the contrary, rates, fees and charges shall be made under the authority of a Finance Act (3) Where a rate, fee or charge is to be applied by a ministry, department or an agency of government without being made to pass under the authority of a Finance Act, such a rate, fee or charge shall be void.

limitation on legislative changes of rates fees and charges .

32 No.

1 Finance Act 2021 No.

1 Finance Act 2021 33 Amendment of section 30 of Act No.

2 of 2019.
2 of 2019.

THE FINANCE ACT 2019 44.
Section 30 of the Finance Act 2019 is amended by repealing and replacing that section with the following new section- “There shall be a National Monitoring and Evaluation Department within the Office of the President which shall be responsible for.....” (a) creating an effective national institutional framework to monitor and evaluate Government and donor funded public sector project as well as the National Development Plan (PRSP4); (b) leading, monitoring and evaluating all development programmes and projects including Government and donor funded public sector project and the Development Plan (PRSP4) using modern technology.
(c) conducting special studies on various aspects of public sector projects and establishing and maintaining a data base on all completed and ongoing projects.

GENERAL PROVISIONS Evading Taxation by not Using or Tampering with the system.

45.
(1) A person who fails to use or tampers with any system or installation of the National Revenue Authority shall be deemed to be impeding tax administration and shall be liable to (a) the prescribed penalty provisions provided for in Paragraph 12 of the Ninth Schedule to the Income Tax Act 2000 (b) in the case of a small and medium enterprise to an administrative fine of 20,000,000 or upon conviction a fineof Le50,000,000 or an imprisonment term of up to three years or both the imprisonment term and fine.
(2) Notwithstanding paragraphs (a) and (b) of subsection (1) the Commissioner-General shall assess to the best of his judgement the amount of revenue lost as a result of any action or inaction by the taxpayer, agent or related party as the case maybe without objection by the taxpayer.

(3) The Commissioner-General shall fully recovery all unpaid taxes as provided for in this act.

46.
46.

Any small and medium enterprise established between the period 1st January 2021 and 31st December 2023,shall be eligible to a tax relief on the income derived in the first one year of business operations Startups for Small Medium Enterprises (SMEs).

47.
47.

Notwithstanding this Act and any other enactments to the contrary all fees relating to the registration, regulations and other applicable charges for gaming and betting companies , casinos gambling and similar businesses shall be collected by the National Revenue Authority.

Fees to be Collected by NRA 48.


The importation of all materials used for the printing of Sierra Leone's passport, national identification cards, business incorporation and registration certificate, vehicle licence, staff for Paramount Chief, medallion for awards and voters identification cards on behalf of the Government shall attract a zero percent import duty rate.

Import duty Rate on Specific Imported Materials.

49.
49.

Upon written application by a taxpayer to the Commissioner- General a withholding tax exemption shall be granted to businesses involved in the service of highly skilled experts whose services are not readily available in Sierra Leone subject to an approved scheme for skills transfer to Sierra Leoneans Withholding Ta x exemption For expatriates.

34 No.

1 Finance Act 2021 No.

1 Finance Act 2021 35 Regulation of essential Commodities 50.
(1) Pursuant to Article 3 of the ECOWAS Regulation C/ REG 13 on Supplementary Protection Measures (SPM) for the implementation of the ECOWAS Common External Tariffs (CET), the minister responsible for finance may take steps by statutory instruments to impose or alter taxes to regulate the production, supply and distribution of essential commodities and the trade therein, for reasons of regular supply and fair prices.
(2) For the purpose of subsection (1), essential commodities refer to produce such as rice, wheat flour, cooking oil and baby food, animal feeds, and if supply is obstructed or short would affect the normal life of the average Sierra Leonean.
(3) For the purpose of this Act "fair price" means the price of any essential commodity as determined by the Government for the purpose of- (i) regulating the prices at which any essential commodity may be bought or sold in any area; (ii) procuring any essential commodity for purpose of subsection (1), (iii) regulating, restricting or prohibiting the sale, disposal, transport and movement of any essential commodity.

Tourism relief.

Repatriation of export proceeds.

51.


Notwithstanding this Act and any other enactment to the contrary all tourism establishments registered with the National Tourist Board shall be eligible for income tax relief for the period of 1st January 2021 to 31st December 2023.

52.
52.

(1) Nothwithstanding any other law to the contrary an exporter of produce such as coffee, cocoa, cashew nut, palm oil, vegetable oil, fisheries products and forest products shall from the 1st day of April 2021 repatriate through the commercial banking system, the minimum of 30 percent of his export proceeds to Sierra Leone within a period of 3 months from the day of export.
(2) The exporter referred to under sub-section (1) shall submit copies of the repatriation documents to the Bank of Sierra Leone as evidence of export.

(3) Where the exporter fails to submit evidence of repatriation referred to under sub-section (2) it shall be presumed that the exporter has contravened sub-section (1) and shall not be issued renewal of anual license and export clearance certificate unless the contrary is proved.

53.
53.

Subject to sub-section (4) of section 110 of the Constitution of Sierra Leone 1991, the Minister responsible for finance shall for the purpose of section 45 of the Local Government Act 2004 make regulations by statutory instrument for the implementation of property tax (rates) in Sierra Leone and for other related matter.

Regulation on property Tax.

Fees, rates and charges for MDAs.

54.

Fees, rates and charges for outlined services relating to.
(a) Ministry responsible for information and communications; (b) Ministry responsible for Internal Affairs; (c) Ministry responsible for environment; (d) The Judiciary; (e) National Civil Registration Authority; (f) (g) Office of the Administration and Registrar General.

Petroleum Regulatory Agency; and shall be as set out in the Schedule.

55.
55.

Any business engaging in the provision or supply of renewable energy from solar mini-grids in Sierra Leone shall be eligible for a five-year corporate tax relief, commencing from the date of registering first commercial production or 1st January 2021, or whichever comes later Corporate tax exemption for mini grids.

Provided the relief is fully reflected in the tariff price negotiated between the government and the business concerned.

36 No.

1 Finance Act 2021 No.


1 Finance Act 2021 37 SCHEDULES FOR NON-TAX REVENUE FEES AND LEVIES 1.

LIQUOR LICENCES 1.

OFFICE OF THE ADMINISTRATOR AND REGISTRAR GENERAL N O SERVICES OFFER Rate No Description 1.

2.

3.

4.

5.

6.

7.

8.

Wine and Beer on and off Wine and Beer off Wine and Beer retail off Saloon Bar Hotel Occasional Wholesale Intoxicating Liquor (in Bars) Rate per Annum (Le) 500,000 500,000 750,000 750,000 2,500,000 100,000 1,000,000 500,000 1.
SCHEDULE OF FEES PAYABLE IN THE MAGISTRATE COURT No Description 1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.

21.

22.
Issuing of Claim Ejectment Notice Ejectment Summons Criminal Summons (per count) Praecipe Moti on Filing of Defence and Counter Claim Filing of Defence Filing Appeal Notice Filing of Counter Claim Entering of Consent Judgment Addition of Parties Affidavit of Service Filing of Affidavits Court Order Filing of Court Orders Issuing of Subpoena Ejectment Warrant Execution of Warrant Filing of Amendment Copy of Judgment (per page) Official copies of Court documents: 1 – 10 pages 11 – 20 pages Above 20 pages 23.
24.

25.

Official copies of transcript (per page) Filing of any other court Document not listed above Search fee Fes (Le) 30,000 5,000 10,000 10,000 5,000 10,000 30,000 30,000 25,000 100,000 50,000 25,000 2,000 10,000 5,000 20,000 15,000 10,000 20,000 30,000 5,000 25,000 30,000 50,000 2,000 20,000 10,000 Filing Fee 1.0. Business Registration Section Sole proprietorship 1.1.

1.2.

Partnership 1.3.

Change of Name 1.4.

Certified Copy 1.5.

Change of Address 1.6.

Change of Business Nature 1.7.

1.8.


Closure of Business Search/Verification 1.9.

1.10.

Opening of New Branch 2.0.

Marriage Registration Section 2.1.

Booking of Date 2.2.

Civil Wedding 2.3.

Registration of Christian Marriage Certificate 2.4.

Registration of Muslim Marriage Certificate 2.5.

2.6.

Certified True Copy 2.7.

2.8.

Christian Marriage License 2.9.

Non-Impediment Certificate 3.0.

Intellectual Property & Trademarks Registry 3.1.

Registration of Trademarks 3.2.


Renewal of Trademarks 3.3.

Assignment of Trademarks 3.4.

Merger of Trademarks 3.5.

Change of Name 3.6.

Change of Address 3.7.

Search Fee 3.8.

Withdrawal of Trademarks 3.9.

Cancellation of Trademarks 3.10.

Amendments of Trademarks 3.11.


Trademarks Certify True Copy Sale of Muslim divorce Certificate Sale of Marriage Certificate No.

1 Finance Act 2021 N O SERVICES OFFER 3.12.

Opposition of Trademarks 3.13.

Restoration Fee 3.14.

Surcharge 4.0.

Land Registry and Conveyance 4.1.


Registration of Instrument 4.2.

Will Deposit 4.3.

Will Withdrawal 4.4.

Certify True Copy Search Fee 4.5.

Stamp Duty Fees 4.6.

N O SERVICES OFFER 5.0 Land Tax: 5.1.

Central Freetown 5.2.

Other Areas in the West 5.3.

Farmland Rate 100,000 400,000 50,000 200,000 100,000 10,000 50,000 50,000 0.1% of Consideration Rate 200,000 per Acre 100,000 per Acre 10,000 per Acre 4.

PRICES OF GAZETTE AND PUBLICATION No.

1.


Sierra Leone Gazette-Annual Subscription-Inland 2.

Annual Subscription-Overseas 3.

Bound Legislations 4.

Budget Speech 5.

Economic Bulletin 6.

Commissions of Inquiry Report 7.

Commission White Paper N.C.U.

R 8.

Presidential Address Rate 400,000 2,750,000 35,000 20,000 35,000 30,000 30,000 22,500 Finance Act 2021 39 No.

1 No.

9.

Sierra Leone Studies 10.

Sierra Leone Figures 11.

New Education Policy 12.

Quarterly Economic Trends 13.


The Constitution of Sierra Leone 1991 (Bound) 14.

Parliamentary Debate 15.

Public Budgeting Act (Bound) 16.

Constitutional Review Commission 17.

The Public Service Commission 18.

Report of Salpost and White paper 19.

Report of Sierratel and White paper 20.

Sierra Leone Gazette-Local Sales 21.

The Local Government Act,2004 (Bound) 22.

The Education Act,2004 23.

National Social Security and Insurance Trust Act,2001 24.

The Legal Practitioners Act,2000 25.


Privatisation Act, 2002 26.

State Proceedings Act,2000 27.

Economic Bulletin March,2004 Rate 22,500 22,500 85,000 30,000 37,500 60,000 30,000 30,000 30,000 45,000 45,000 50,000 10,000 17,500 20,000 20,000 20,000 20,000 25,000 5.

MINISTRY OF INFORMATION AND COMMUNICATIONS GOVERNMENT PRINTING DERARTMENT No.

Description 1.

2.

3.

4.

5.

6.

7.

8.

9.


Pension cards General Receipt Books Accountant-General Receipt Books Store Form II Receipt Books I.D.T.Books Impress Cash Book Vote Service Ledger Revenue Cash Book Way Bill Books Rate 65,000 27,000 25,000 50,000 45,000 195,000 195,000 195,000 25,000 No.

of Unit Per Book 1 book 1 book 1 book 1 book 1 book 1 book 1 book 1 book 40 No.

1 Finance Act 2021 No.

1 Finance Act No.

Description Rate No.

of Unit Payment Voucher Book in Quad 100,000 1 book 10.

11.
11.

12.

Commitment Control Forms Book S.I.V.Books 13.

Allocated Store Ledgers 14.

15.

Special Imprest Book Treasury Forms 71 16.

Weights and Measures Books 17.

18.

19.

20.

Bank paying Slip Book Receipt Cash Books Bank Authority Cattle Traders Licence Receipt Books 65,000 65,000 85,000 65,000 45,000 40,000 55,000 Per Book Per Book Per Book Per Book Per 100 Per Book Per Book 195,000 Per Book 60,000 60,000 Per 100 Per Book 21.

Advice of Changes Books 50,000 Per Book 22.

23.

24.

25.

26.

27.

28.


29.

Special Imprest Forms Standing Imprest Forms Cheque Order Forms Revenue Vouchers Salary Voucher No.68 Retirement of Impress Forms Imprest Treasurer Form 129 Imprest Adjustment Forms No.130 30.

Departmental Warrant 31.

32.

33.

Customs Assessment Books Salary Voucher Verification Store Requisition Books 34.

Hard Cover Diaries 35.

36.

37.

Soft Cover Diaries Calenders Invitation cards (cut cards) 4x5 41/ 2x6 5x7 6x8 38.
Visiting Cards 80,000 80,000 80,000 45,000 45,000 45,000 45,000 80,000 45,000 45,000 50,000 45,000 27,000 20,000 15,000 85,000 95,000 120,000 135,000 1,000,000 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per Book Per Book Per Copy Per 100 Per 100 Per 100 Per 100 Per 100 No.

Description 39.

40.

41.

42.

43.

Complementary Slips Letter Head A4 Letter Head A5 Christmas Cards-Art Board Christmas Cards-Manilla 44.

Way Books 45.

Attendance Registers 46.

47.

48.


49.

50.

Record of Service Pensions Computation Economic Bullentin File Covers Invitation Cards-Plain Gilt Edge 4x5 4x6 5x7 6x8 51.

Invitation Cards-Plain Gilt Edge Crested 4x5 4x6 5x7 6x8 41 2021 No.
of Unit Per 100 Per 100 Per 100 Per 100 Per 100 Per Book Per Book Per 100 Per 100 Per Book per copy Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Rate 45,000 80,000 45,000 160,000 120,000 27,000 80,000 350,000 95,000 50,000 12,000 140,000 150,000 170,000 190,000 150,000 160,000 180,000 200,000 52.

ALlocated Store Ledgers 85,000 Per Book 53.

Visitors Books 54.

Order of Service 55.

Unauthorized Dev.Forms 56.

Disapproval Notice Form 57.

Approval Notice Form 58.


Notice to Building Operation 59.

Notice to Dangerous Building 60.

61.

62.

Rent Forms Employment Cards Cert.

or Renewal of Registration of Factory 130,000 190,000 70,000 45,000 45,000 45,000 45,000 75,000 65,000 85,000 Per Book Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Finance Act 2021 No.

1 Finance Act 43 2021 No.

of Unit 42 No.

No.

1 Description 63.

Survey Forms 64.

Grant-in-Aid Application Forms 65.

66.

67.

68.


Bond Forms Register of File Books Register of Student Books Fuel Wood/Charcoal Transport Permit book 69.

Shrimper Books 70.

Damersal Trawler book 71.

Purse Seiner bk.

72.

Gender and Dev.

Terminology Booklet 73.

74.

75.

Request Forms FM.99.9 S.L.B.S.Invoice Books Customs Vehicle Slip bk 76.

Daily Occurrence bk.

77.

78.

S.M.D.Books Statistics Import Daily Cards 79.

Valuation Import Cards 80.

Contractors Reg.

Form 81.


Muslim Marriage Cert.bks 82.

83.

84.

85.

86.

Christian Marriage Cert.bks Business Reg.Cert.

Estate File Cover Trade Mark Renewal of Licence Cert 87.

Muslim Divorce Cert.bk 88.

89.

90.

91.

92.

93.

Pertnership Forms Business Name Forms Civil Marriage Cet.bk.

Business Name File Cover Company File Cover Business Reg.File Cover Rate 45,000 110,000 75,000 No.
of Unit Per 100 Per 100 Per 100 195,000 Per Book 195,000 Per Book 50,000 Per Book 62,000 62,000 62,000 45,000 50,000 65,000 65,000 Per Book Per Book Per Book Per Book Per Book Per Book Per Book 195,000 Per Book 65,000 Per Book 250,000 250,000 Per 100 Per 100 85,000 Per Book 320,000 320,000 300,000 10,000 10,000 300,000 320,000 85,000 85,000 Per Book Per Book Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 320,000 Per Book 10,000 10,000 10,000 Per copy Per copy Per copy No.

Description Rate 94.

95.


96.

97.

Tally Cards Fuel Coupon bk.

T.I.6 Forms T.I.8 Forms 98.

Assessment Monthly Progress Report Forms 99.

I.T.I.

(Schedule) 100.

Phyto-Sanitary Certificate 101.

Phyto-Sanitary Import Permit 102.

Football Tickets 103.

Vaccination Cards 104.

Answer Books (State Register) 105.

Answer Books (Midwife) 106.

Exams Entry Cards 107.

Out-Patient Cards 108.


Surgical (Bed-head ticket 4pp) 150,000 Per 100 20,000 65,000 80,000 90,000 90,000 45,000 45,000 20,000 Per Book Per 100 Per 100 Per 100 Per 100 Per Book Per Book Per Book 375,000 Per 100 12,000 12,000 25,000 100,000 300,000 Per Book Per Book Per 100 Per 100 Per 100 109.

Pads (Prescription forms) size A6 25,000 Per Book 110.

Medical bed head tickets 111.

Continuation Sheets 112.

Treatment Chart 113.

Clinical Chart 114.

Discharge Cards 115.


Permission for Operation 116.

In-Patient Registers 117.

In-Patient Registers 118.

Met Forms (SL098) 119.

Met Forms (101/3) 120.

Met Forms (101/40) 121.

Met Forms (SL012) 122.

Met Forms (SL0101) 123.

Met Forms (SL101/3) 124.

Met Forms (SL100) 125.


SI Met 061 350,000 250,000 250,000 300,000 40,000 40,000 175,000 175,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 110,000 Per 100 Per 100 Per 100 Per copy Per 100 Per 100 Per Book Per Book Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 No.

1 Finance Act 2021 No.

1 Finance Act 2021 45 44 No.

Description 126.

Met Forms 152 127.

Pocket Register 128.

Warrant of Commitment (Non-payment) 129.

Summons (Form 30) 130.


Warrant of Commitment (Non-Alternative) 131.

Order to bring up a Prisoner Form 132.

Warrant Forms 133.

Magistrate Court Forms 134.

P.M. Forms No.30 135.

Statement of Fines Forms 136.

Death Certificate 137.

Verification of Signature Cards 138.

Affication of Signature Cards 139.

Affidavit Forms 140.

High Court Record Book 141.

File Covers 142.

Affidavit of Service Summons out of the Jurisdiction 143.

Sheriff Forms No.2 144.

Returns of Jurors Summon 145.


Affidavit of Service 146.

Sheriff Forms No.6 147.

Sheriff Forms No.12 148.

Sheriff Forms No.37 149.

Court Notice 150.

Insert Sheet 151.

Bailiff Process Service book 152.

Notice Forms 153.

Payment Slips 154.

Remand Warrants 155.

Red Car Stickers No.

Description 156.

Criminal Summons 157.

Summons 158.

Ejectment Notice 159.

Information Form 160.

Passes 161.

Register Minite Book 162.

Declaration Forms 163.

Emergency Travelling Certificate 164.


Guarantors Forms 165.

Embarkation Cards 166.

Affidavit Form A 167.

Affidavit Form B 168.

Application for Passport Form A 169.

Application for Replacement Form E 170.

Application for Renewal Form D 171.

Application Affidavit Form A 172.

Application Affidavit Form B 173.

Registration Cards 174.

Immigration Officers Boarding Book 175.

Re-entry permit Visa Form 176.

Non-Citizen Certificate 177.

Funeral Hymn Sheet 178.


Wedding Hymn Sheet Rate 60,000 60,000 60,000 60,000 60,000 No.
of Unit Per 100 Per 100 Per 100 Per 100 Per 100 120,000 Per Book 65,000 85,000 85,000 60,000 65,000 65,000 110,000 60,000 60,000 60,000 60,000 60,000 95,000 65,000 65,000 200,000 220,000 Per 100 Per Book Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per Book Per 100 Per 100 Per 100 Per 100 Rate 90,000 70,000 60,000 85,000 85,000 45,000 45,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 No.
of Unit Per 100 Per copy Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 160,000 Per Book 10,000 60,000 Per copy Per 100 60,000 60,000 60,000 60,000 60,000 60,000 60,000 80,000 150,000 60,000 60,000 60,000 65,000 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 Per 100 46 No.

1 Finance Act 2021 No.

1 Finance Act 2021 47 6.

NATIONAL CIVIL REGISTRATION AUTHORITY CATEGORY 1: BIRTHS AND DEATHS CERTIFICATES No.
Description Late Certificates (btw 90 days to 1 year) 1.

Delayed Certificates (1 year & above) 2.

3.

Verification fee Search fee 4.

Correction of Personal Information 5.

Registration of Overseas Death 6.

Registration of Overseas Births CATEGORY 2: ADOPTION, MARRIAGE & DIVORCE No.

Description 1.

Registration of Adoption (Non-Nationals) 2.

Registration of Adoption (Nationals) 3.

Registration of Marriage 4.

Registration of Divorce CATERGORY 3: IDENTITY SERVICES No.

Description 1.
Description 1.

Identity Card (S/Leonean Citizens) 2.

ECOWAS Identity Card with ECOWAS Specifications (Nationals) 3.

ECOWAS Identity Card with ECOWAS Specifications (Non-Nationals) 4.

Yearly Renewal of ID Card (Non-Nationals) 5.

Lost/Replacement of ID Card (Non-Nationals) 6.

Lost/Replacement of ID Card (Non-Nationals) 7.

Electronic Identity Verification System 8.
Correction of personal information for ID Services Rate Le 50,000 Le 20,000 Le 5,000 Le 20,000 Le 50,000 Le 100,000 Le 100,000 Rate Le 300,000 Le 200,000 Le 200,000 Le 200,000 Rate Le 30,000/free Le 100,000 Le 1,000,000 Le 600,000 Le 600,000 Le 60,000 Le 10,000 Le 50, 000 MINISTRY OF INTERNAL AFFAIRS Category Description New Licence Renewal Licence Fees Class A Class B Owned by Foreign Nationals Owned by Sierra Leonean Le60,000,000 Le14,000,000 Le40,000,000 Le12,000,000 PETROLEUM REGULATORY AGENCY (PRA) TARIFF 2021 (A) LICENCE FEES FOR BULK ROAD VEHICLES Tank Capacities ‘Litters’ 0- 8,172 8,172 – 13,620 13,620 – 18,160 18,160 - 22,700 Above 22,700 (B) SITE INSPECTION FEES Areas Western Area Provincial Cities & Towns Rate (Le) 2,000,000 2,000,000 2,500,000 3,000,000 3,500,000 Rate (Le) 2,500,000 2,750,000 (C) RECONNECTION FEES Areas Rate (Le) Western Area Provincial Cities & Towns 5,000,000 5,000,000 D) PRIVATE PETROLEUM BULK STORAGE FEES Storage ‘Litters’ Rate (Le) 1.
2.

3.

4.

5.

1.

2.

1.

2.

1.

905 – 2,000,000 1,2000,000 (E) PETROLEUM REGULATORY FUND LEVY Description Rate (Le) 1.

Rate per litre 55 HAZARDROUS CHEMICALS AND PESTICIDES CONTROL AND MANAGEMENT ACT, 2016 FOR THE STOCKHOLM AND ROTTERDAM CONVENTIONS Schedule of Fee Leones 1.

Application for registration of pesticide or chemical (Section 10) 2.

Registration of a pesticide or chemical (Section 11) 3.

Provisional clearance of a pesticide or chemical (Section 11) 4.
Registration of a restricted pesticide or chemical (Section 12) 50,000.00 500,000.00 250,000.00 1,000,000.00