48 No.

Finance Act 2021 ACT

6. Application for renewal of registration (Section 13) 50,000.00 Supplement to the Sierra Leone Gazette Vol. CXLXII, No. 1
7. Renewal of registration (Section 13) 500 ,000 .00
8. License for the manufacturer of a pesticide or chemical (Section 19) 1,000,000.00 dated 7th January, 2021
9. Licence for an importer of pesticides or chemicals (Section 19) 500 ,000 .00
10 . License for an exporter or pesticides or chemicals (Section 19) 500 ,000 .00
SIGNED this 18th day of December, 2020.
11 . License for a distributor of pesticides or chemicals
wholesale (Section 19) 250 ,000 .00
12 . License for warehousing pesticides or chemicals
(except in cases of distributors) Section 19) 1,000,000.00
13 . License for a distributor or pesticides or chemicals DR. JULIUS MAADA BIO,
for general use (retail) (Section 19) 250 ,000 .00
President.
14 . License for a distributor of restricted pesticides
or chemicals (retail) (Section 19) 1,000,000.00
15 . Commercial Applicators license (Section 24) 250 ,000 .00 LS

Passed in Parliament this 17th day of November, in the year of our Lord
two thousand and twenty.

PARAN UMAR TARAWALLY,

No. 1 2021
Clerk of Parliament.

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 FINANCE ACT, 2021 Short title.

Being an Act to provide for the imposition and alteration of

taxes, to give effect to the financial proposals of the Government and
to provide for other related matters for the financial year 2021.
PARAN UMAR TARAWALLY,
Clerk of Parliament..
[ ] Date of com-
mencement.
PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTING DEPARTMENT, SIERRA LEONE. ENACTED by the President and Members of Parliament in this
GAZETTE NO. 1 OF 7TH January, 2021. present Parliament assembled.
2 No. 1 Finance Act 2021 No. 1 Finance Act 2021 3
Date of 1. Unless otherwise provided, this Act shall be deemed
commencement HEADING H. S. CODE SITC DESCRIPTION TARIFF
to come into operation on the 1st day of January, 2021.
- Presented
PAY-ROLL TAX ACT, 1972 completely knocked
down (CKD)
Amendment 2. Section 8 of the Pay-Roll Tax Act 1972 is amended in or unassembled
of Section 2 subsection (1) by inserting the following new paragraph immediately for the assembly
of Act No 16 industry
of 1972. after paragraph (c)-
"(d)public international organisations " 8471.50.10.000 -Processing units
other than those
THE CUSTOMS TARIFF ACT, 1978 of subheading
8471.41 or 8471.49
Amendment 3. The First Schedule of the Customs Tariff Act 1978 is
of First amended as follows - Presented completely 5%
Schedule knocked
of Act No 16 down (CKD)
of 1978.
(a) by deleting the heading 11.01 and inserting
or unassembled
the following new heading
for the assembly
industry
HEADING H. S. CODE SITC DESCRIPTION TARIFF
11.01 1101.11.00.000 -Wheat (for industrial 0% THE EXCISE ACT 1982
flour production)
4. The First Schedule of the Excise Act 1982 is amended Amendment
(b) by deleting the headings 8471.30, 8471.41 as follows- of First
Schedule
and 8471.50 and inserting the following new to Act No 6
(a) deleting the tariff item No. 15.11, the
headings of 1982
corresponding description in column 2 and
HEADING H. S. CODE SITC DESCRIPTION TARIFF
the corresponding rates in column 3 and
inserting the following new tariff item
84.71 -Portable automatic numbers, descriptions and excise rates on
data processing machine
and units thereof 5% import-
HEADING H. S. CODE SITC DESCRIPTION EXCISE
8471.30.10.000 - Presented RAT E
completely
knocked -Vegetable oil and
down (CKD) its fractions,
or unassembled whether or not
for the assembly refined, but not
industry
15.11 1511.90.10.000 chemically modified. 10 %
8471.41.10.000 -Other automatic
data processing - Put up for retail
machines 5% sale in packings
with a net content
of 5 litres or less
4 No. 1 Finance Act 2021 No. 1 Finance Act 2021 5

HEADING H. S. CODE SITC DESCRIPTION EXCISE (c) deleting the tariff item No. 22.09 , the
RAT E corresponding description and excise rate
1511.90.90.000 - Other 10 % and inserting the following new tariff item
numbers, descriptions and excise rates -
1511:90:20:000 Palm Olein 10 %
Tariff Code Description Rate of Excise
1517:10:90:000 Magarine, edible 10 %
mixtures or pre- 22.09 D1. Locally manufactured
partion of vege- beer using more than 80%
table fats or oils locally produced raw 5%
fractions of diffe- materials including
rent fats or oils. sorghum, cassava,
maize, sugar and barley

(b) by deleting heading 34.01 and inserting the D2. Locally manufactured
beer using more than 70%
following new headings.
but less than 80% locally 8%
produced raw materials
including sorghum, cassava,
HEADING H. S. CODE SITC DESCRIPTION TARIFF
maize, sugar and barley
34.01 3401.11.00 Soaps for toilet use 20 % D3. Locally manufactured
3401.11.10.000 Medicated soap beer using more than 60%
3401.11.20 Toilet Soap but less than 70 % locally 12 %
3401.11.90 Bath Soap produced raw materials including
3401.19.00 Multipurpose Soap sorghum, cassava, maize,
3401.19.10 Household Soap sugar and barley
3401.19.30 Soap noodles
D4. Locally manufactured
3401.19.90 Laundary Soaps
beer using more than 50%
3401.20.00 Soaps in other forms
but less than 60% locally 15 %
29.15 2915.60.00 Palmitic acid, steric 20 % produced raw materials including
acid their salts & esters sorghum, cassava, maize,
2915.60.00 Other salts of sugar and barley
2915.70.00 Palmitic acid

38.23 3823.11.00 Industrial monocar 20 %

-boxylic fatty acid oils
Steric acid - other
forms of steric fatty
acids
6 No. 1 Finance Act 2021 No. 1 Finance Act 2021 7

(d) deleting the tariff item No.73.17 the (b) deleting the definition of "impeding tax
corresponding descriptions and the administration" and inserting the following
corresponding rates and inserting the new definition -
following tariff item numbers, descriptions
and rates- “impeding tax administration” means any action by a
person to corruptly, by force or threat of force
HEADING H. S. CODE SITC DESCRIPTION EXCISE (including any threatening letter or communication)
RATE intimidate, harm or obstruct any officer or employee
73.17 7317.00.10.00 - Nails 5% 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
THE FORESTRY ACT 1988 employee of a person or agent,".

Amendment 5. Section 25A of the Forestry Act 1988 is amended by (c) deleting the definition of associate person
of Section repealing and replacing that section with the following new section -
25A of Act and inserting the following new definition -
No. 7 of
1988. "Royalty 25A. An exporter of timber log, timber and “associated persons” refer to two or more
on timber products shall pay to the National
timber persons where-
export Revenue Authority a timber royalty of $3,000
per any 33.2 cubic metres before he exports (i) one person is controlled by the
any timber log, timber and timber products other;
excluding furniture, edge glue boards,
(ii) such persons are each controlled
plywood and wooden transmission poles
by the same person or persons.
from planted forests.
One person is controlled by another person
THE INCOME TAX ACT 2000 under paragraph (i) where -

Amendment 6. Section 2 of the Income Tax Act 2000 is amended by- (i) one person acts or is likely to act in
of Section 2 accordance with the directions,
of Act No. 8 requests, suggestions or wishes of the
2000. (a) deleting the definition of "gross income" and
inserting the following new definition - other person whether or not the
directions, requests, suggestions or
"gross income means the total income derived from wishes are communicated to that
all sources of a taxable person before any deduction person, or
or allowance" (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.
8 No. 1 Finance Act 2021 No. 1 Finance Act 2021 9

Amendment 7. Section 3 of the Income Tax Act 2000 is amended by inserting Minimum 6A Subject to section 3 a minimum tax of
of Section 3 turnover tax
of Act No 8
the following new subsections immediately after subsection (3)- for online and
1.5 percent shall be imposed on the
2000. digital transaction turnover of all digital and electronic
“(4) For the purpose of subsection (1) a person transactions and sales on the universal
liable to income tax on chargeable income income derived by a resident taxpayer
and taxable activities from a source in Sierra in Sierra Leone "
Leone shall register with the National Revenue
Authority. 10. Section 3 of the Income Tax Act 2000 is amended in Amendment
of Section 23
paragraph (s) of subsection (1) by deleting the word "gross" found of Act No. 8
(5) A person liable for registration under immediately before the word "monthly" and inserting the word 2000.
subsection (4) shall include all electronics, "basic"
online and digital transactions and activities
of a resident taxpayer. 11. Section 32 of the Income Tax Act 2000 is amended in Amendment
subsection (2) by inserting the following new paragraph immediately of Section 32
of Act No. 8
(6) A person who fails to register under after paragraph (c) - 2000.
subsection (4) commits an offence and shall
be subject to the penalty provisions under "(d)group members of a company fully
the Act". registered in Sierra Leone with a minimum of
25 percent holding in the group, shall recoup
Amendment 8. Section 5 of the Income Tax Act 2000 is amended by losses of members in the same group up to
of Section 5
of Act No. 8 inserting the following new paragraph immediately after paragraph ten years as provided for in this Act
2000. (b)
Provided that ownership and control are
"(c)Subject to section 3, corporate income tax for tested by reference to the ordinary share
manufacturing entities or factories whose capital, voting rights, dividend rights and
management and functional activities are rights to distributions on liquidation”.
exclusively set up outside the Western Area
shall be 15 percent." 12. Section 35 of the Income Tax Act 2000 is amended by Amendment
of Section 35
repealing and replacing that section with the following new section of Act No. 8
Insertion 9. The Income Tax Act 2000 is amended by inserting the
of new - 2000.
section in following new section immediately after section 6- Interest 35 (1) In ascertaining a person's chargeable income
Act No. 8 of expense for a year of assessment , the total deduction
2000.
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 (5) The Minister may by statutory instrument make
persons that are to be included in regulations relating to the circumstances in which financial
ascertaining the person’schargeable costs may be set against financial gains.
income for the year of assessment;
(6) In this section -
plus
"financial cost" means standard interest and
(b) 30 percent of the person's income any other amount payable under a financial
from the business instrument;

(3) Paragraphs (a) and (b) of subsection (1) "financial gain" means standard interest and
shall be calculated without any other amount receivable under a financial
instrument; and
(a) including financial gains derived by
the person or amounts referred to in "financial instrument" has the meaning
prescribed by regulations and, in the absence
paragraph (a) or paragraph(b) of section
of regulations takes its meaning from generally
24 or subsection (8) of section 39 ; or accepted accounting principles and includes
foreign currency positions.
(b)deducting financial costs incurred by the
personor amounts referred to in section 13. Section 57 of the Income Tax Act 2000 is amended by Amendment
39, paragraph (c) or paragraph (d) of of Section 57
repealing and replacing subsection (1) with the following new of Act No. 8
subsection (1) of section 32 or section subsection - 2000.
32A . "(1)Capital gains tax shall be payable by a chargeable
person at the rate of 25 percent of the capital gain
(4) Financial costs for which a deduction is accruing to or derived by that chargeable person
denied as a result of subsections (1) and (2) shall - from the disposal of a chargeable asset."

(a) be carried forward and treated as 14. Section 84 of the Income Tax Act 2000 is amended by Amendment
incurred during the next tax year; repealing and replacing subsection (2) with the following new of Section 84
of Act No. 8
subsection- 2000.
(b) be used in the order in which they are "(2) Subject to subsection (3), a dividend received
incurred; and by a company from another resident company,
including a company within a group, shall be exempt
(c) not be carried forward for more than 5 from taxation".
years.
15. Section 85 of the Income Tax Act 2000 is amended by Amendment
of Section 85
repealing and replacing paragraph (c) with the following new of Act No. 8
paragraph - 2000.
12 No. 1 Finance Act 2021 No. 1 Finance Act 2021 13

"(c) retained earnings in excess of 50 percent post (4) The Minister responsible for finance may
tax profit in a current year of assessment for all by statutory instrument make regulations
corporate entities including parastatals shall be taxed relating to transfer pricing to be administered
at the rate of 10 percent." by the Commissioner General for the purpose
of dealing with related party and other
Amendment 16. Section 89 of the Income Tax Act 2000 is amended in transactions.
of Section 89
of Act No. 8
subsection (1) by inserting the following new paragraph immediately
2000 . after paragraph (j)- (5) Where, in the opinion of the Commissioner-
General, a person has failed to comply with
"(k) if derived from fees paid for providing subsection (1), the Commissioner-General may
managerial, technical or consultancy services in make adjustments consistent with subsection
Sierra Leone (1) and in doing so the Commissioner-General
may apply the arm's length conditions of any
Amendment 17. Section 95 of the Income Tax Act 2000 is amended by transaction, including-
of Section 95
of Act No. 8
repealing and replacing subsection (1) with the following new
2000 . subsection - (a)disregarding a transaction made
between associated persons, if no
transaction would have been made
" Transfer (1) Where a transaction exists between between independent persons acting in
Pricing associated persons they shall calculate their the same circumstances;
income and tax payable according to the arm's
length principle. (b) disregarding a transaction and replacing
it with an alternative transaction that is
(2) The arm's length principle referred to structured and characterised in
under subsection (1) requires associated accordance with the conditions that
persons to calculate income and tax payable would be in place had the transaction
as if the conditions of any transaction been between independent persons in
between those persons had been made the same circumstances
between independent persons acting in the
same circumstances. (c) recharacterizing debt financing as
equity financing.
(3)The conditions of any transaction referred
to under sub-section (2) includes prices and (6) This section shall apply to a transaction
other terms in place between the associated between a permanent establishment in Sierra
persons, the structure and characterization of Leone and its non-resident owner as if the
the transaction and whether the transaction permanent establishment and its non-resident
would have occurred between independent owner were separate persons.
persons in the same circumstances.
14 No. 1 Finance Act 2021 No. 1 Finance Act 2021 15

(7) A person undertaking a transaction with an "(d) other exempt persons and organisations specified
associated person during a year of assessment under Section 9 of the Act"
shall disclose the following-
19. Section 115 of the Income Tax Act 2000 is amended in Amendment
subsection (3) by inserting the following new paragraphs of Section
(a) the relationship with the associated 115 of Act
immediately after paragraph (b) No. 8 2000.
person;
"(c) A taxpayer upon filing of annual income tax returns
(b) the value of the transaction; on the due date, shall be entitled to utilise over a
period of time any tax credit established and agreed
(c) the transfer pricing method used to by the Commissioner-General under a utilisation
ascertain that the pricing of the plan".
transaction is in accordance with the
arm's length principle; and "(d) A taxpayer who undertakes a Corporate Social
Responsibility (CSR) in the normal course of
(d) the financial data derived from business as complimentary activity in support of
government in the following priority areas shall be
comparable transactions used in the
allowed a 25 percent tax credit on such expenditure
transfer pricing method. in the year of assessment-
(8) For the purpose of this section, (i) free and quality school education;
(ii) children welfare;
(a) "transaction" means an arrange-
ment, scheme, undertaking, promise, (iii) natural disasters and disease outbreaks;
understanding, dealing, plan,
whether expressed or implied, (iv) maternal child health
whether or not enforceable by legal (v) agriculture (food and cash crop
proceedings and involving directly production, fisheries and animal
or indirectly, more than one person.
husbandry) and agri-business
(b) associated persons shall include (vi) Water and Sanitation.
parent or holding companies,
subsidiary companies, associates, or 20. Section 117 of the Income Tax Act 2000 is amended as Amendment
joint ventures, irrespective of their follows- of Section
117 of Act
residential status for tax purposes No. 8 2000.
(a) in subsection (2) by repealing and replacing
paragraph (c) with the following new paragraph
Amendment 18. Section 114 of the Income Tax Act 2000 is amended in
of Section
114 of Act subsection (2) by inserting the following new paragraph immediately "(c) other payments made under a
No. 8 2000. after paragraph (c) contract including management and
.
technical fees and other remittances."
16 No. 1 Finance Act 2021 No. 1 Finance Act 2021 17

(b) in subsection (2) by inserting the following (6) The Commissioner-General or a designated
new paragraph immediately after paragraph officer may in writing grant the approval to
(c) extend the period of time beyond one month
"(d) fee, commission or other related provided the reason given by the tax payer in
business benefits providing digital the application is beyond the control of the
services to a customer, whether through taxpayer and therefore valid
e-commerce, peer-to-peer (P2P),
advertising-based, agency or sub- (7) Where the Commissioner -General or the
scription-based platforms". designated officer does not grant the approval
the one-month period of initial notification
(c) subsection (5) by repealing and replacing that shall be deemed to be the effective period.
subsection with the following new
subsection - (8) Where the taxpayer fails to provide the
required information and evidence an
"(5) Subsection (4) shall not apply to administrative penalty shall be imposed by
payments made by- the Commissioner General or the designated
officer in addition to full recovery of an
(a) a professional service provider, assessment raised on the taxpayer based on
whose income is already subject to the following assessment
withholding tax per transaction
under Section 116A of the Act; (a) Le500,000,000 for Large Taxpayers;

(b) a person to a contractor during a (b) Le250,000,000 for Medium Taxpayers;

A month in which the person pays a
total of Le 500,000 or less to the (c) Le5,000,000 for Small and Micro
contractor. Taxpayers.

Amendment 21. Section 135 of the Income Tax Act 2000 is amended by (9) The recovery and enforcement provisions in
of Section
135 of Act
inserting the following new subsections immediately after subsection this Act shall apply accordingly in the
No. 8 of (4) recovery of any assessments, penalties and
2000. interests including costs of enforcement
" (5) A taxpayer who wishes to extend the one
relating to the tax liability so established".
month period required for submitting
information and evidence shall make a written Amendment
22. Section 150 of the Income Tax Act 2000 is amended in
application for extension to the of Section
subsection (1) by repealing and replacing that subsection with the 150 of Act
Commissioner-General or a designated officer
following new subsection - No. 8
setting out the reasons why he should be 2000.
granted the extension.
18 No. 1 Finance Act 2021 No. 1 Finance Act 2021 19

(1) A taxpayer who without good course fails to (a) to pay an administrative penalty of
file an income tax return and any other return not more than Le20,000,000 and taxes
required by this Act within the required period outstanding for the period; or
shall be liable to the following penalties -
(b) upon conviction to a fine not
(a) Le100,000,000 for Large exceeding Le100,000,000; or to a term
Taxpayers; of imprisonment of one year or both
the fine and the prison term.
(b) Le50,000,000 for Medium
Taxpayers; 25. The first schedule of the Income Tax Act is amended by Amendment
of first
schedule to
(c) Le5,000,000 for Small and Micro (a) repealing and replacing paragraphs (1) and Act No. 8 of
Taxpayers; (2) with the following new paragraphs- 2000.

(d) 10 percent of the estimated tax 1 Where the turnover, excluding income
payable based on best of from property, of a person, not being a
judgement. company specified under Part III of the
First Schedule is less than Le350,000,
Amendment 23. Section 155 of the Income Tax Act 2000 is amended by 000 but not less than Le10,000,000, the
of Section income tax payable shall be taxes under
155 of Act
repealing and replacing that section with the following new section
No. 8 2000.
the Small and Micro Taxpayer regime at
Impeding 155 A person who impedes or attempts to the rate of 3 percent on turnover;
tax adminis- impede the administration of this Act or any 2 Where the taxpayer is a transport
tration other tax legislation administered by the service provider; or engaged in alluvial
National Revenue Authority commits an gold, diamond and sand-based
offence and in addition to the penalty exporting, dealing in mining activities,
provided shall be liable to an administrative the tax payable by that person shall be
fine not exceeding the amount specified in the higher between the tax rate on
paragraph 12 of the Ninth Schedule. turnover specified in subparagraph (i),
and the rates applicable to the
Insertion of 24. The Income Tax Act 2000 is amended by inserting the business; or any provision in this Act;
New Section or taxable persons falling under
following new section immediately after section 157.
In Act No. 8 paragraph 2 or 3 of the Finance Act of
of 2000. 2017.
157A. A person who contravenes paragraph (b) of
Penalty for subsection (1) of section 3 commits an offence (b) inserting the following new paragraph
failing to and shall be liable - immediately after paragraph 2-
register a
business
20 No. 1 Finance Act 2021 No. 1 Finance Act 2021 21

3 Paragraphs 1 and 2 shall not include for which payment is normally made through the
taxpayers classified as professional platform that charges a commission to the vendor
service provider provided for and for each sale.
defined under Section 12 of the Finance
Act 2020. "peer-to-peer platform" means any digital sales
intermediary or platform that facilitates sales between
Amendment
of ninth
26. The ninth schedule of the Income Tax Act 2000 is amended individual suppliers and consumers with the platform
schedule to in Paragraph (12) by deleting the fine of Le50,000,000 and inserting receiving a commission for each transaction such as
Act No. 8 of the new fine of Le250,000,000 ride-sourcing services, accommodation rentals, and
2000.
household chores, offered by self-employed
THE GOODS AND SERVICES TAX ACT, 2009 individuals who own the assets for offering the
services.
Amendment 27. Section 2 of the Goods and Services Tax Act 2009 is
of section 2 amended by inserting the following new definitions -
of Act No. 7
"subscription-based platforms" means any digital
of 2009. platform that provides goods or services to
"advertising-based platform" means any digital consumers in exchange for paying membership fees
platform that provides users free access to a web- at regular intervals, whether in an on-going or one-
based service, including a search engine or social off contracted basis.
media, and charge other persons for advertisement,
an often pay-per-click" fee to advertise on the 28. Section 6 of the Goods and Services Tax Act 2009 is Amendemnt
website. of section 6
amended by inserting the following new subsection immediately after of Act No. 7
subsection (1) of 2009.
"agency platform" means any digital platform that
makes sales on behalf of another taxable person or "(1A) For the purpose of this Act supply of service
resell in their own name and earn a commission from means any commercial activity other than a supply
the sale or earn a mark-up. of goods for which the service provider is obliged to
provide a service to another party and a customer
"digital marketplace" means a platform that allows, for payment ".
enables or releases support for direct interactions
between buyers and sellers of goods and services 29. Section 8 of the Goods and Services Tax Act 2009 is Amendemnt
through any electronic or digital means for fee, of section 8
amended by inserting the following new paragraph immediately after of Act No. 7
commission, mark-up or direct business benefit. paragraph (g)- of 2009

"E-commerce platform" means any digital platform that "(h) digital market supply or digital services through a
facilitates the sale of goods between suppliers, digital marketplace, refers to e-platforms, whether e-
whether own-goods-sellers or sales intermediaries, medium, e-commerce, peer-to-peer (P2P), advertising-
and consumers who transact through the platform, based, agency or subscription-based that include
22 No. 1 Finance Act 2021 No. 1 Finance Act 2021 23

(i) downloadable digital contents, "(1) A person who has not received a GST
subscription-based media; software invoice from a taxable person or GST-
programs; electronic data management; registered supplier for purchase or supply
supply of music, film, and games made, may request a GST invoice as evidence
electronically; online sale of goods; and that a taxable supply was received
any online betting activity;
(b) in subsection (2) by repealing and replacing
(ii) search engines and automated help that subsection with the following new
desk services, online tickets, e-learning subsection -
platforms, audio, vision or digital media,
transport hailing platforms, among "(2) A registered GST supplier or business
others. shall comply with subsection (1) by issuing
to the customer an original GST receipt or
Amendment 30. Section 19 of the Goods and Services Tax Act 2009 is invoice generated from the electronic cash
of section 19 amended by -
of Act No. 7 register (ECR) system or any automated
of 2009. (a) repealing subsections (9) and (10) system of the National Revenue Authority, in
respect of all supplies of goods or services
(b) repealing and replacing subsection (11) with made, whether such GST receipt or invoice is
the following new subsection requested by the customer or not"
"(9) Persons and organisations covered
under the Schedules shall pay GST on goods (c) by inserting the following new subsections
and services and request for refunds to be immediately after subsection (3):
paid within 90 days after submission of refund (4) A registered GST taxpayer shall report
claim and show evidence of payment of GST within 24 hours to the Commissioner-General
on the particular goods and services
any breakdown or fault in the use of the
electronic cash register System so as to allow
(c) renumbering of the following subsections timely repairs or replacement of the machine.
(i) subsection (11) as subsection (9); and (5) A registered GST taxpayer who fails to use
the electronics cash register system or fails to
(ii) subsection (12) as subsection (10) report a breakdown or any fault affecting the
effective use of the electronic cash register
Amendment 31. Section 34 of the Goods and Services Tax Act 2009 is system, shall be subject to the penalty
of section 34
of Act No. 7
amended as follows - provisions prescribed in the regulations
of 2009. relating to the electronics cash register
(a) in subsection (1) by repealing and replacing
system".
that subsection with the following new
subsection - (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 fields of practice that provide expertise and
Revenue Authority, the Commissioner- other technical services for the payment of a
General shall authorise in writing a GST fee."
registered taxpayer to use an alternative
receipting system prescribed by the 33. The Goods and Services Tax Act 2009 is amended by Insertion of
Commissioner-General until the breakdown inserting the following new section immediately after section 50- New Section
In Act No. 7
or fault is rectified". 2009.
Real time 50A. (1) For the purposes of this Act the
(7) Subject to subsection (6), the and direct
capture of
Commissioner-General shall whether remotely
Commissioner-General may use any of the data or through installations, ensure real time and
provisions in this Act and any other similar direct capture of information on turnover from
enactments to deal with the non-use, misuse -
or tampering of the electronic cash register (a) casinos and related facilities;
system, and other similar systems of the NRA.
Insertion of 32. The Goods and Services Tax Act 2009 is amended by (b) money market operatives
New Section
inserting the following new section immediately after section 40- including, Money Gram, Western
In Act No. 7 Union, RIA, Afro International,
2009.
40A. (1) A taxpayer who engages the banks, foreign exchange
GST
pa yment services of a professional service provider bureaux, etc.;
fo r
professional shall pay all output GST related to the
services directly to the National Revenue (c) mobile network operators
services.
Authority. (MNOs) and Internet Service
Providers (ISPs);
(2) The liability to lodge a monthly GST return
by a professional service provider and pay (d) utility service providers in-
any additional GST or claim refunds shall cluding Electricity Distribution
not depend on the taxpayer referred to under and Supply Authority (EDSA),
sub-section (1) making a direct payment of Electricity Generation and
GST to the National Revenue Authority for Transmission Company (EGTC),
all output GST related to the services Independent Power Producers
performed. (IPPs), water production and
supply services; and
(3) For the purposes of this Act, a
professional service provider includes an (e) other similar businesses.
accountant, economist, lawyer, medical
doctor, engineer, management and tax
consultants and other consultant in similar
26 No. 1 Finance Act 2021 No. 1 Finance Act 2021 27

Amendment 34. The Second Schedule of the Goods and Services Tax Act "(25) Supply: Teaching and Learning materials
of Second
Schedule
2009 is amended by - Description: materials specifically imported in reasonable
of Act No. 7 quantities by and consigned to registered
(a) repealing and replacing item 7 with the schools for official use and not resale outside
of 2009.
following new item- the school. They must be labelled or bearing
"(7) Supply: Medical services and pharmaceuticals. an imprint for recognition as items belonging
Description: Medical services, mosquito nets; and a list to that particular school and shall be
of drugs approved and published in the approved by the ministry responsible for
basic and secondary education. They
Gazette by the Ministry of Health for
include-
treatment of malaria, HIV-AIDS, leprosy,
tuberculosis, snake bites, rabies and laser (a)Interactive white boards; white &
fever, diabetes, high blood pressure, green boards
hepatitis, Typhoid, vaccines, condoms. (b)Pens and pencils
(b) repealing and replacing item 10 with the (c) Textbooks and exercise books
following new item (d) Art and craft and materials, drawing
Financial services paper, glue, ink and crayons
"(10) Supply:
Description: The operations of financial institutions (e) School recreational equipment:
licensed, regulated and supervised under the playground equipment, manipulative
Bank of Sierra Leone Act, 2019 or any other toys for daycare pre-school, Physical
similar enactment and include but not limited and Health Education items (Balls, Nets,
to Commercial Banks Financial Associations, Hurdles, etc.)
micro-finance institutions, Apex Bank and (f) Uniforms/apparels, such as socks,
Cooperatives, Capital markets, Discount bags, specifically designed and
Houses, Home Mortgage Finance, Leasing recognized for a particular school"
Companies and Foreign Exchange Bureaux" "(26) Supply: Environmentally friendly activities
(c) inserting the following new item immediately Description: supply relating to the management and
after items (21) recycling of plastics and other wastes in
support of environmentally friendly
(22) Supply Telecommunication Services activities"
Description without free and promotional calls and use
"(27) Supply: Bulk wheat (grain)
to the extent that the value of such supply Description: wheat is considered as bulk wheat when it is
does not exceed 10 percent of the total billable used as input for industrial manufacturing of
and unbillable calls used in that period. flour"
(d) inserting the following new item immediately
after items (24) "(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

(4) A re-determination under subsection (1) shall

"(29) Supply: Electrical energy consumption
not be subject to review, or to be restrained,
Description: The consumption, supply or use of
prohibited, removed, set aside or otherwise
renewable energy from mini grids-connected
dealt with except to the extent and in the
solar power in Sierra Leone.
manner provided for under Sections 30 to 32.
THE FINANCE ACT 2009
(5) Duties and taxes re-determined under
subsection (1), except otherwise dealt with
Amendment 35. Section 6 of the Finance Act, 2009 is amended in
of section 6 as provided for under Sections 30 to 32, shall
of Act No. 9
paragraph(a) by repealing and replacing sub-paragraph (v) with the
be paid within 72 hours from the time and
of 2009 following new sub-paragraph-
date such debts were communicated.
"the imposition of a processing fee of Le100,000 for
the maintenance of the automated system, cost of 39. The Customs Act 2011 is amended by inserting the Insertion of
following new section immediately after section 53- New Section
e-messaging and amendments on electronic customs In Act No. 9
declarations (Single Customs Declaration (SCD) and 2011.
manifests". Failure to 54A. A person who fails to produce to
submit books customs for post clearance audit purposes
THE CUSTOMS ACT, 2011 and maintain any account, books, letters, invoices,
proper records statements or other documents required
Amendment 36. Section 1 of the Customs Act, 2011 is amended by deleting under subsections (1)(2) and (3) of section
of section 1
the definition of "good" and inserting the following definition- 53 shall be deemed to have contravened this
of Act No. 9 Act and shall be subject to a fine in
of 2011.
"goods" includes stores, baggage, animals, accordance with subsection (8) of section
conveyances, articles, materials, currency and digital 80".
goods (with or without physical presence
THE FINANCE ACT 2016
Amendment 37. Section 15 of the Customs Act, 2011 is amended by inserting 40. Section 37 of the Finance Act, 2016 is hereby expunged . Amendment
of section 15 the following new subsection immediately after subsection (2)- of section 37
of Act No. 9 of Act No. 6
of 2011 of 2016
"(3). Notwithstanding subsection (2), customs value
for exported goods shall be the Free on Board (FOB) 41. Section 38 of the Finance Act, 2016 is amended by repealing Amendment
and replacing that section with the following new section. ection 38
value of Act No. 6
of 2016.
Amendment 38. Section 29 of the Customs Act, 2011 is amended by repealing “Any business employing a female employee in a
of section 29 and replacing subsection (4) with the following new subsections- management position between 1st day of January
of Act No. 9
of 2011. 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”.
30 No. 1 Finance Act 2021 No. 1 Finance Act 2021 31

THE REVENUE ADMINISTRATION ACT, 2017 (c) paragraph 3(1) by inserting a new
subparagraph immediately after sub-
Amendment 42. The Second Schedule to the Revenue Administration
of Second paragraph (e)-
Schedule
Act 2017 is amended in-
to Act No.
10 0f 2017. (a)paragraph (1) by inserting the following "(f) royalty return, estimate of resource
new sub-paragraph immediately after sub- rent tax, return of resource rent tax."
paragraph (e):
THE FINANCE ACT 2019
(f) in relation to theExtractive
Industries Revenue Act 2018-
43. Section 32 of the Finance Act, 2019 is amended by Amendment
of Section 32
(i) a return of royalties filed repealing and replacing that section with the following new section of Act No. 32
under section 43 of the Ex- of 2019.
tractive Industries Revenue 32 (1)Notwithstanding any law
Act, 2018; , rates fees and charges passed
by Parliament on or before the
(ii) an estimate of mineral
resource rent tax or petroleum commencement of this Act shall
resource rent tax filed under be deemed to have been passed
sub- section (1) of section under the authority of a Finance
45 of the Extractive Act.
Industries Revenue Act,
2018; and (2) Notwithstanding any Law to
the contrary, rates, fees and
(iii) a return of mineral resource charges shall be made under the
rent tax or petroleum resource authority of a Finance Act
rent tax filed under sub-
(3) Where a rate, fee or charge is
section (1) of section 46 of to be applied by a ministry,
limitation on
the Ex-tractive Industries legislative changes department or an agency of
of rates fees and
Revenue Act, 2018. charges .
government without being made
to pass under the authority of a
(b) sub-paragraph (c) of paragraph 2(1) by Finance Act, such a rate, fee or
inserting the words "and (f)"immediately charge shall be void.
after the letter (d)
32 No. 1 Finance Act 2021 No. 1 Finance Act 2021 33

THE FINANCE ACT 2019 (b) in the case of a small and medium
enterprise to an administrative fine of
20,000,000 or upon conviction a fineof
Amendment 44. Section 30 of the Finance Act 2019 is amended by repealing
of section 30 Le50,000,000 or an imprisonment term
and replacing that section with the following new section-
of Act No. 2 of up to three years or both the
of 2019.
“There shall be a National Monitoring and Evaluation imprisonment term and fine.
Department within the Office of the President which
shall be responsible for.....” (2) Notwithstanding paragraphs (a) and (b) of subsection
(1) the Commissioner-General shall assess to the best of his
(a) creating an effective national institutional judgement the amount of revenue lost as a result of any action or
framework to monitor and evaluate inaction by the taxpayer, agent or related party as the case maybe
Government and donor funded public sector without objection by the taxpayer.
project as well as the National Development
Plan (PRSP4); (3) The Commissioner-General shall fully recovery all
(b) leading, monitoring and evaluating all unpaid taxes as provided for in this act.
development programmes and projects
including Government and donor funded 46. Any small and medium enterprise established between Startups
public sector project and the Development the period 1st January 2021 and 31st December 2023,shall be eligible for Small
Medium
Plan (PRSP4) using modern technology. to a tax relief on the income derived in the first one year of business Enterprises
operations (SMEs).
(c) conducting special studies on various aspects
of public sector projects and establishing and 47. Notwithstanding this Act and any other enactments to Fees to be
maintaining a data base on all completed and the contrary all fees relating to the registration, regulations and Collected by
NRA
ongoing projects. other applicable charges for gaming and betting companies , casinos
gambling and similar businesses shall be collected by the National
GENERAL PROVISIONS Revenue Authority.
Evading 45. (1) A person who fails to use or tampers with any system 48. The importation of all materials used for the printing of
Taxation by Import duty
not Using
or installation of the National Revenue Authority shall be deemed Sierra Leone's passport, national identification cards, business Rate on
or Tampering to be impeding tax administration and shall be liable to incorporation and registration certificate, vehicle licence, staff for Specific
with the Imported
system. Paramount Chief, medallion for awards and voters identification cards Materials.
(a) the prescribed penalty provisions on behalf of the Government shall attract a zero percent import duty
provided for in Paragraph 12 of the rate.
Ninth Schedule to the Income Tax Act
2000 49. Upon written application by a taxpayer to the Withholding
Commissioner- General a withholding tax exemption shall be granted Ta x
exemption
to businesses involved in the service of highly skilled experts whose For
services are not readily available in Sierra Leone subject to an expatriates.
approved scheme for skills transfer to Sierra Leoneans
34 No. 1 Finance Act 2021 No. 1 Finance Act 2021 35

Regulation 50. (1) Pursuant to Article 3 of the ECOWAS Regulation C/ (3) Where the exporter fails to submit evidence of
of essential
Commodities REG 13 on Supplementary Protection Measures (SPM) for the repatriation referred to under sub-section (2) it shall be presumed
implementation of the ECOWAS Common External Tariffs (CET), the that the exporter has contravened sub-section (1) and shall not be
minister responsible for finance may take steps by statutory issued renewal of anual license and export clearance certificate unless
instruments to impose or alter taxes to regulate the production, supply the contrary is proved.
and distribution of essential commodities and the trade therein, for
reasons of regular supply and fair prices. 53. Subject to sub-section (4) of section 110 of the Constitution Regulation on
of Sierra Leone 1991, the Minister responsible for finance shall for property Tax.
(2) For the purpose of subsection (1), essential the purpose of section 45 of the Local Government Act 2004 make
commodities refer to produce such as rice, wheat flour, cooking oil regulations by statutory instrument for the implementation of property
and baby food, animal feeds, and if supply is obstructed or short tax (rates) in Sierra Leone and for other related matter.
would affect the normal life of the average Sierra Leonean.
54. Fees, rates and charges for outlined services relating to. Fees, rates
(3) For the purpose of this Act "fair price" means the and charges
price of any essential commodity as determined by the Government for MDAs.
(a) Ministry responsible for information and communications;
for the purpose of-
(i) regulating the prices at which any (b) Ministry responsible for Internal Affairs;
essential commodity may be bought or (c) Ministry responsible for environment;
sold in any area; (d) The Judiciary;
(e) National Civil Registration Authority;
(ii) procuring any essential commodity for
purpose of subsection (1), (f) Petroleum Regulatory Agency; and
(g) Office of the Administration and Registrar General.
(iii) regulating, restricting or prohibiting the
sale, disposal, transport and movement shall be as set out in the Schedule.
of any essential commodity.
Tourism 51. Notwithstanding this Act and any other enactment to the 55. Any business engaging in the provision or supply of Corporate tax
exemption
relief.
contrary all tourism establishments registered with the National renewable energy from solar mini-grids in Sierra Leone shall be eligible for mini grids.
Tourist Board shall be eligible for income tax relief for the period of for a five-year corporate tax relief, commencing from the date of
1st January 2021 to 31st December 2023. registering first commercial production or 1st January 2021, or
whichever comes later
Repatriation 52. (1) Nothwithstanding any other law to the contrary an
of export
exporter of produce such as coffee, cocoa, cashew nut, palm oil, Provided the relief is fully reflected in the tariff price negotiated
proceeds. between the government and the business concerned.
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.
36 No. 1 Finance Act 2021 No. 1 Finance Act 2021 37
SCHEDULES FOR NON-TAX REVENUE 1. OFFICE OF THE ADMINISTRATOR
FEESAND LEVIES AND REGISTRAR GENERAL
1. LIQUOR LICENCES NO SERVICES OFFER Rate
No Desc riptio n Rate per 1.0. Busine ss Reg istration Se ction
Annum (Le) 1.1. Sole proprietorship 165,000
1.2. Pa rtnership 172,500
1. Wine and Beer on and off 50 0,00 0
2. Wine and Beer off 50 0,00 0 1.3. Change of Name 60,000
3. Wine and Beer retail off 75 0,00 0 1.4. Certified Copy 30,000
4. Saloon Bar 75 0,00 0 1.5. Change of Address 60,000
5. Hotel 2,5 00,0 00
1.6. Change of Business Nature 60,000
6. Occasional 10 0,00 0
7. Wholesale 1,0 00,0 00 1.7. Filing Fee 7,500
8. Intoxicating Liquor (in Bars) 50 0,00 0 1.8. Closure of Business 7,500
1.9. Search/Verification 15,000
1. SCHEDULE OF FEES PAYABLE IN
1.10. Opening of New Branch 97,500
THE MAGISTRATE COURT
2.0 . Mar riag e Reg istration Section
No Desc riptio n Fes (Le) 2.1. Booking of Date 150,000
1. Issuing of Claim 3 0,00 0 2.2. Civil Wedding 450,000
2. Ejectment Notice 5,000 2.3. Registration of Christian Marriage Certificate 75,000
3. Ejectment Summons 1 0,00 0 2.4. Registration of Muslim Marriage Certificate 7 5,00 0
4. Criminal Summons (per count) 1 0,00 0
5. Praecipe 5,000 2.5. Sale of Marriage Certificate 75,000
6. M ot io n 1 0,00 0 2.6. Certified True Copy 30,000
7. Filing of Defence and Counter Claim 3 0,00 0 2.7. Sale of Muslim divorce Certificate 7 5,00 0
8. Filing of Defence 3 0,00 0 2.8. Christian Marriage License 37 5,00 0
9. Filing Appeal Notice 2 5,00 0
10 . Filing of Counter Claim 10 0,00 0 2.9. Non-Impediment Certificate 375,000
11 . Entering of Consent Judgment 5 0,00 0 3.0. Intellectual Property & Trademarks Registry
12 . Addition of Parties 2 5,00 0 3.1. Registration of Trademarks 30 0,00 0
13 . Affidavit of Service 2,000 3.2. Renewal of Trademarks 300,000
14 . Filing of Affidavits 1 0,00 0
15 . Court Order 5,000 3.3. Assignment of Trademarks 15 0,00 0
16 . Filing of Court Orders 2 0,00 0 3.4. Merger of Trademarks 15 0,00 0
17 . Issuing of Subpoena 1 5,00 0 3.5. Change of Name 10 0,00 0
18 . Ejectment Wa rra nt 1 0,00 0 3.6. Change of Address 10 0,00 0
19 . Execution of Warrant 2 0,00 0
20 . Filing of Amendment 3 0,00 0 3.7. Search Fee 10,000
21 . Copy of Judgment (per page) 5,000 3.8. Withdrawal of Trademarks 10 0,00 0
22 . Official copies of Court documents: 1 – 10 pages 2 5,00 0 3.9. Cancellation of Trademarks 10 0,00 0
11 – 20 pages 3 0,00 0 3.10. Amendments of Trademarks 10 0,00 0
Above 20 pages 50,000
23 . Official copies of transcript (per page) 2,000 3.11. Trademarks Certify True Copy 2 5,00 0
24 . Filing of any other court Document not listed above 2 0,00 0
25 . Search fee 1 0,00 0
38 No. 1 Finance Act 2021 No. 1 Finance Act 2021 39

NO SERVICES OFFER Rate No. Rate

3.12. Opposition of Trademarks 10 0,00 0 9 . Sierra Leone Studies 2 2,50 0
3.13. Restoration Fee 400,000 10 . Sierra Leone Figures 2 2,50 0
3.14. Surcharge 5 0,00 0 11 . New Education Policy 8 5,00 0
4.0. Land Registry and Co nveyance 12 . Quarterly Economic Trends 3 0,00 0
4.1. Registration of Instrument 20 0,00 0 13 . The Constitution of Sierra Leone 3 7,50 0
4.2. Will Deposit 10 0,00 0 1991 (Bound)
4.3. Will Withdrawal 1 0,00 0 14 . Parliamentary Debate 6 0,00 0
4.4. Certify True Copy 5 0,00 0 15 . Public Budgeting Act (Bound) 3 0,00 0
4.5. Search Fee 5 0,00 0 16 . Constitutional Review Commission 3 0,00 0
4.6. Stamp Duty Fees 0.1% of 17 . The Public Service Commission 3 0,00 0
Consideration 18 . Report of Salpost and White paper 4 5,00 0
19 . Report of Sierratel and White paper 4 5,00 0
NO SERVICES OFFER Rate 20 . Sierra Leone Gazette-Local Sales 5 0,00 0
21 . The Local Government Act,2004 (Bound) 1 0,00 0
5.0 Land Tax:
5.1. Central Freetown 20 0,00 0 22 . The Education Act,2004 1 7,50 0
per Acre 23 . National Social Security and Insurance 2 0,00 0
5.2. Other Areas in the West 10 0,00 0 Trust Act,2001
per Acre 24 . The Legal Practitioners Act,2000 2 0,00 0
5.3. Farmland 1 0,00 0
25 . Privatisation Act, 2002 2 0,00 0
per Acre
26 . State Proceedings Act,2000 2 0,00 0
4. PRICES OF GAZETTE AND PUBLICATION 27 . Economic Bulletin March,2004 2 5,00 0

No. Rate 5. MINISTRY OF INFORMATION AND COMMUNICATIONS

GOVERNMENT PRINTING DERARTMENT
1 . Sierra Leone Gazette-Annual 40 0,00 0
Subscription-Inland No. Desc riptio n Rate No. of
2 . Annual Subscription-Overseas 2,7 50,0 00 Un it
3 . Bound Legislations 3 5,00 0
4 . Budget Speech 2 0,00 0 1. Pension cards 6 5,00 0 Per Book
5 . Economic Bulletin 3 5,00 0 2. General Receipt Books 2 7,00 0 1 book
6 . Commissions of Inquiry Report 3 0,00 0 3. Accountant-General Receipt Books 2 5,00 0 1 book
7 . Commission White Paper N.C.U. R 3 0,00 0 4. Store Form II Receipt Books 5 0,00 0 1 book
8 . Presidential Address 2 2,50 0 5. I.D.T.Books 4 5,00 0 1 book
6. Impress Cash Book 19 5,00 0 1 book
7. Vote Service Ledger 19 5,00 0 1 book
8. Revenue Cash Book 19 5,00 0 1 book
9. Way Bill Books 2 5,00 0 1 book
40 No. 1 Finance Act 2021 No. 1 Finance Act 2021 41

No. Desc riptio n Rate No. of No. Desc riptio n Rate No. of
Un it Un it

10 . Payment Voucher Book in Quad 10 0,00 0 1 book 39 . Complementary Slips 45,000 Per 100

11 . Commitment Control Forms Book 6 5,00 0 Per Book 40 . Letter Head A4 8 0,00 0 Per 100

12 . S.I.V.Books 6 5,00 0 Per Book 41 . Letter Head A5 4 5,00 0 Per 100

13 . Allocated Store Ledgers 8 5,00 0 Per Book 42 . Christmas Cards-Art Board 160,000 Per 100

14 . Special Imprest Book 6 5,00 0 Per Book 43 . Christmas Cards-Manilla 12 0,00 0 Per 100

15 . Treasury Forms 71 4 5,00 0 Per 100 44 . Way Books 2 7,00 0 Per Book

16 . Weights and Measures Books 4 0,00 0 Per Book 45 . Attendance Registers 8 0,00 0 Per Book

17 . Bank paying Slip Book 5 5,00 0 Per Book 46 . Record of Service 35 0,00 0 Per 100

18 . Receipt Cash Books 19 5,00 0 Per Book 47 . Pensions Computation 9 5,00 0 Per 100

19 . Bank Authority 6 0,00 0 Per 100 48 . Economic Bullentin 5 0,00 0 Per Book

20 . Cattle Traders Licence Receipt 6 0,00 0 Per Book 49 . File Covers 1 2,00 0 per copy

Books 50 . Invitation Cards-Plain Gilt Edge     Per 100  

21 . Advice of Changes Books 50,000 Per Book 4 x5 14 0,00 0 Per 100

22 . Special Imprest Forms 8 0,00 0 Per 100 4 x6 15 0,00 0 Per 100

23 . Standing Imprest Forms 8 0,00 0 Per 100 5 x7 17 0,00 0 Per 100

24 . Cheque Order Forms 8 0,00 0 Per 100 6 x8 19 0,00 0 Per 100

25 . Revenue Vouchers 4 5,00 0 Per 100 51 . Invitation Cards-Plain Gilt Edge Crested      

26 . Salary Voucher No.68 45,000 Per 100 4 x5 15 0,00 0 Per 100

27 . Retirement of Impress Forms 45,000 Per 100 4 x6 16 0,00 0 Per 100

28 . Imprest Treasurer Form 129 4 5,00 0 Per 100 5 x7 18 0,00 0 Per 100

29 . Imprest Adjustment Forms No.130 8 0,00 0 Per 100 6 x8 20 0,00 0 Per 100

30 . Depa rtmental Warrant 45,000 Per 100 52 . ALlocated Store Ledgers 8 5,00 0 Per Book

31 . Customs Assessment Books 4 5,00 0 53 . Visitors Books 13 0,00 0 Per Book

32 . Salary Voucher Verification 5 0,00 0 Per 100 54 . Order of Service 19 0,00 0 Per 100

33 . Store Requisition Books 4 5,00 0 Per 100 55 . Unauthorized Dev.Forms 7 0,00 0 Per 100

34 . Hard Cover Diaries 2 7,00 0 Per Book 56 . Disapproval Notice Form 4 5,00 0 Per 100

35 . Soft Cover Diaries 2 0,00 0 Per Book 57 . Approval Notice Form 4 5,00 0 Per 100

36 . Calenders 1 5,00 0 Per Copy 58 . Notice to Building Operation 4 5,00 0 Per 100

37 . Invitation cards (cut cards) 4x5 8 5,00 0 Per 100 59 . Notice to Dangerous Building 4 5,00 0 Per 100

41/ 2x6 95,000 Per 100 60 . Rent Forms 75,000 Per 100

5 x7 12 0,00 0 Per 100 61 . Employment Cards 6 5,00 0 Per 100

6 x8 13 5,00 0 Per 100 62 . Cert. or Renewal of Registration 8 5,00 0 Per 100

38 . Visiting Cards 1,0 00,0 00 Per 100 of Factory

42 No. 1 Finance Act 2021 No. 1 Finance Act 2021 43

No. Desc riptio n Rate No. of No. Desc riptio n Rate No. of
Un it Un it

63 . Survey Forms 4 5,00 0 Per 100 94 . Tally Cards 15 0,00 0 Per 100
64 . Grant-in-Aid Application Forms 11 0,00 0 Per 100 95 . Fuel Coupon bk. 2 0,00 0 Per Book
65 . Bond Forms 7 5,00 0 Per 100 96 . T.I.6 Forms 6 5,00 0 Per 100
66 . Register of File Books 195,000 Per Book 97 . T.I.8 Forms 8 0,00 0 Per 100
67 . Register of Student Books 19 5,00 0 Per Book 98 . Assessment Monthly Progress 9 0,00 0 Per 100
68 . Fuel Wood/Charcoal Transport 50,000 Per Book Report Forms
Permit book 99 . I.T.I. (Schedule) 9 0,00 0 Per 100
69 . Shrimper Books 6 2,00 0 Per Book 10 0. Phyto-Sanitary Certificate 4 5,00 0 Per Book
70 . Damersal Trawler book 6 2,00 0 Per Book 10 1. Phyto-Sanitary Import Permit 4 5,00 0 Per Book
71 . Purse Seiner bk. 62,000 Per Book 10 2. Football Tickets 2 0,00 0 Per Book
72 . Gender and Dev. Terminology 4 5,00 0 Per Book 10 3. Vaccination Cards 37 5,00 0 Per 100
Booklet 10 4. Answer Books (State Register) 1 2,00 0 Per Book
73 . Request Forms FM.99.9 50,000 Per Book 10 5. Answer Books (Midwife) 1 2,00 0 Per Book
74 . S.L.B.S.Invoice Books 65,000 Per Book 10 6. Exams Entry Cards 2 5,00 0 Per 100
75 . Customs Vehicle Slip bk 6 5,00 0 Per Book 10 7. Out-Patient Cards 10 0,00 0 Per 100
76 . Daily Occurrence bk. 19 5,00 0 Per Book 10 8. Surgical (Bed-head ticket 4pp) 30 0,00 0 Per 100
77 . S.M.D.Books 65,000 Per Book 10 9. Pads (Prescription forms) size A6 2 5,00 0 Per Book
78 . Statistics Import Daily Cards 25 0,00 0 Per 100 11 0. Medical bed head tickets 35 0,00 0 Per 100
79 . Valuation Import Cards 25 0,00 0 Per 100 11 1. Continuation Sheets 25 0,00 0 Per 100
80 . Contractors Reg. Form 8 5,00 0 Per Book 11 2. Treatment Cha rt 25 0,00 0 Per 100
81 . Muslim Marriage Cert.bks 32 0,00 0 Per Book 11 3. Clinical Chart 30 0,00 0 Per copy
82 . Christian Marriage Cert.bks 32 0,00 0 Per Book 11 4. Discharge Cards 4 0,00 0 Per 100
83 . Business Reg.Cert. 30 0,00 0 Per 100 11 5. Permission for Operation 4 0,00 0 Per 100
84 . Estate File Cover 1 0,00 0 Per 100 11 6. In-Patient Registers 17 5,00 0 Per Book
85 . Trade Mark 1 0,00 0 Per 100 11 7. In-Patient Registers 17 5,00 0 Per Book
86 . Renewal of Licence Cert 30 0,00 0 Per 100 11 8. Met Forms (SL098) 10 0,00 0 Per 100
87 . Muslim Divorce Cert.bk 32 0,00 0 Per 100 11 9. Met Forms (101/3) 10 0,00 0 Per 100
88 . Pertnership Forms 8 5,00 0 Per 100 12 0. Met Forms (101/40) 10 0,00 0 Per 100
89 . Business Name Forms 8 5,00 0 Per 100 12 1. Met Forms (SL012) 10 0,00 0 Per 100
90 . Civil Marriage Cet.bk. 32 0,00 0 Per Book 12 2. Met Forms (SL0101) 10 0,00 0 Per 100
91 . Business Name File Cover 1 0,00 0 Per copy 12 3. Met Forms (SL101/3) 10 0,00 0 Per 100
92 . Company File Cover 1 0,00 0 Per copy 12 4. Met Forms (SL100) 10 0,00 0 Per 100
93 . Business Reg.File Cover 1 0,00 0 Per copy 12 5. SI Met 061 11 0,00 0 Per 100
44 No. 1 Finance Act 2021 No. 1 Finance Act 2021 45

No. Desc riptio n Rate No. of No. Desc riptio n Rate No. of
Un it Un it
12 6. Met Forms 152 9 0,00 0 Per 100 15 6. Criminal Summons 6 0,00 0 Per 100
12 7. Pocket Register 7 0,00 0 Per copy 15 7. Summons 6 0,00 0 Per 100
12 8. Warrant of Commitment 6 0,00 0 Per 100 15 8. Ejectment Notice 6 0,00 0 Per 100
(Non-payment) 15 9. Information Form 6 0,00 0 Per 100
12 9. Summons (Form 30) 8 5,00 0 Per 100 16 0. Passes 6 0,00 0 Per 100
13 0. Warrant of Commitment 8 5,00 0 Per 100 16 1. Register Minite Book 12 0,00 0 Per Book
(Non-Alternative) 16 2. Declaration Forms 6 5,00 0 Per 100
13 1. Order to bring up a Prisoner Form 4 5,00 0 Per 100 16 3. Emergency Travelling Certificate 8 5,00 0 Per Book
13 2. Warrant Forms 4 5,00 0 Per 100 16 4. Guarantors Forms 8 5,00 0 Per 100
13 3. Magistrate Court Forms 6 0,00 0 Per 100 16 5. Embarkation Cards 6 0,00 0 Per 100
13 4. P.M. Forms No.30 6 0,00 0 Per 100 16 6. Affidavit Form A 6 5,00 0 Per 100
13 5. Statement of Fines Forms 6 0,00 0 Per 100 16 7. Affidavit Form B 6 5,00 0 Per 100
13 6. Death Certificate 6 0,00 0 Per 100 16 8. Application for Passport Form A 11 0,00 0 Per 100
13 7. Verification of Signature Cards 6 0,00 0 Per 100 16 9. Application for Replacement 6 0,00 0 Per 100
13 8. Affication of Signature Cards 6 0,00 0 Per 100 Form E
13 9. Affidavit Forms 6 0,00 0 Per 100 17 0. Application for Renewal Form D 6 0,00 0 Per 100
14 0. High Court Record Book 16 0,00 0 Per Book 17 1. Application Affidavit Form A 6 0,00 0 Per 100
14 1. File Covers 1 0,00 0 Per copy 17 2. Application Affidavit Form B 6 0,00 0 Per 100
14 2. Affidavit of Service Summons 6 0,00 0 Per 100 17 3. Registration Cards 6 0,00 0 Per 100
out of the Jurisdiction 17 4. Immigration Officers Boarding 9 5,00 0 Per Book
14 3. Sheriff Forms No.2 6 0,00 0 Per 100 Book
14 4. Returns of Jurors Summon 6 0,00 0 Per 100 17 5. Re-entry permit Visa Form 6 5,00 0 Per 100
14 5. Affidavit of Service 6 0,00 0 Per 100 17 6. Non-Citizen Certificate 6 5,00 0 Per 100
14 6. Sheriff Forms No.6 6 0,00 0 Per 100 17 7. Funeral Hymn Sheet 20 0,00 0 Per 100
14 7. Sheriff Forms No.12 6 0,00 0 Per 100 17 8. Wedding Hymn Sheet 22 0,00 0 Per 100
14 8. Sheriff Forms No.37 6 0,00 0 Per 100
14 9. Court Notice 6 0,00 0 Per 100
15 0. Insert Sheet 8 0,00 0 Per 100
15 1. Bailiff Process Service book 15 0,00 0 Per 100
15 2. Notice Forms 6 0,00 0 Per 100
15 3. Payment Slips 6 0,00 0 Per 100
15 4. Remand Warrants 6 0,00 0 Per 100
15 5. Red Car Stickers 6 5,00 0 Per 100
46 No. 1 Finance Act 2021 No. 1 Finance Act 2021 47
PETROLEUM REGULATORY AGENCY (PRA) TARIFF 2021
6. NATIONALCIVIL REGISTRATIONAUTHORITY
(A) LICENCE FEES FOR BULK ROAD VEHICLES
CATEGORY 1: BIRTHS AND DEATHS CERTIFICATES Tank Capac ities
‘Litte rs’ Rate (Le)
No. Desc riptio n Rate
1. 0- 8,172 2,0 00,0 00
1. Delayed Certificates (1 year & above) Le 50,000
2. 8,172 – 13,620 2,0 00,0 00
2. Late Certificates (btw 90 days to 1 year) Le 20,000
3. 13,620 – 18,160 2,5 00,0 00
3. Verification fee Le 5,000
4. 18,160 - 22,700 3,0 00,0 00
4. Search fee Le 20,000
5. Above 22,700 3,5 00,0 00
5. Correction of Personal Information Le 50,000
6. Registration of Overseas Death Le 100,000
(B) SITE INSPECTION FEES
Registration of Overseas Births Le 100,000
Ar e as Rate (Le)
CATEGORY 2: ADOPTION, MARRIAGE & DIVORCE
1. Western Area 2,5 00,0 00
No. Desc riptio n Rate
2. Provincial Cities & Towns 2,7 50,0 00
1. Registration of Adoption (Non-Nationals) Le 300,000
(C) RECONNECTION FEES
2. Registration of Adoption (Nationals) Le 200,000
3. Registration of Marriage Le 200,000
Ar e as Rate (Le)
4. Registration of Divorce Le 200,000
1. Western Area 5,0 00,0 00
CATERGORY 3: IDENTITY SERVICES 2. Provincial Cities & Towns 5,0 00,0 00
No. Desc riptio n Rate D) PRIVATE PETROLEUM BULK STORAGE FEES
1 . Identity Card (S/Leonean Citizens) Le 30,000/free Sto r ag e
2 . ECOWAS Identity Card with ECOWAS Le 100,000 ‘Litte rs’ Rate (Le)
Specifications (Nationals)
3 . ECOWAS Identity Card with ECOWAS Le 1,000,000 1. 905 – 2,000,000 1,2 000,000
Specifications (Non-Nationals)
4 . Yearly Renewal of ID Card (Non-Nationals) Le 600,000 (E) PETROLEUM REGULATORY FUND LEVY
5 . Lost/Replacement of ID Card (Non-Nationals) Le 600,000
6 . Lost/Replacement of ID Card (Non-Nationals) Le 60,000 Desc riptio n Rate (Le)
7 . Electronic Identity Verification System Le 10,000
8 . Correction of personal information for ID Le 50, 000 1. Rate per litre 55
Services
HAZARDROUS CHEMICALS AND PESTICIDES CONTROL AND MANAGEMENT
MINISTRY OF INTERNAL AFFAIRS ACT, 2016 FOR THE STOCKHOLM AND ROTTERDAM CONVENTIONS
New Licence Re newal Licence Sc hedule o f Fee Leones
Cate g o r y Desc riptio n Fe e s
1. Application for registration of pesticide or chemical (Section 10) 50,000.00
Class A Owned by Foreign Nationals Le60,0 00,000 Le40,0 00,000 2. Registration of a pesticide or chemical (Section 11) 500 ,000 .00
Class B Owned by Sierra Leonean Le14,0 00,000 Le12,0 00,000 3. Provisional clearance of a pesticide or chemical (Section 11) 250 ,000 .00
4. Registration of a restricted pesticide or chemical (Section 12) 1,000,000.00