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Finance, 2009, No. 6 of 2009
The Goods and Services Tax Act, 2009
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The Goods and Services Tax Act, 2009 is a law of Sierra Leone from 2009. It is cited as No. 6 of 2009. On Lanbuk it is kept with the finance statutes.
The long title says the Act was passed to provide for the imposition of a broadbased tax on the consumption of goods and services in Sierra Leone and to provide for other related matters.
Repeals the Entertainment Tax Act, 1971; the Restaurant Food Act, 1989; the External Telecommunications Act, 1995; the Sales Tax Act, 1995. Amends the Development of Tourism Act, 1990.