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External Telecommunications Tax (Amendment) Act, 2004

An Act amending the law imposing a tax on external (international) telecommunications in Sierra Leone.

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Summary

The External Telecommunications Tax (Amendment) Act, 2004 amends the principal law imposing a tax on external telecommunications — that is, on international telecommunications traffic to and from Sierra Leone.

As an amending statute it alters specified provisions of the principal law, for example the rate, base or administration of the tax, and must be read together with the principal legislation. Such taxes are a source of government revenue from the telecommunications sector.

Main provisions

  • Amends specified provisions of the principal External Telecommunications Tax legislation.
  • Concerns the taxation of international telecommunications traffic.
  • May adjust the rate, base or administration of the tax.
  • Takes effect as part of, and is read together with, the principal Act it amends.