Income Tax Act, 2000 (Consolidated, NRA)
A consolidated version of the Income Tax Act, 2000 incorporating later amendments, as maintained for use by the National Revenue Authority.
Summary
This is a consolidated version of the Income Tax Act, 2000 — the principal income-tax law of Sierra Leone — bringing together the original Act and its subsequent amendments into a single working text, as maintained for use by the National Revenue Authority (NRA).
Consolidations of this kind are prepared for convenience so that users can read the income-tax law as currently in force without having to cross-refer to numerous amending Acts. The substantive content is that of the Income Tax Act, 2000 as amended: the charge to income tax, the computation of taxable income, rates, reliefs, and the machinery for assessment, collection and enforcement.
Main provisions
- Consolidates the Income Tax Act, 2000 with its later amendments.
- Presents the income-tax law as currently in force in a single text.
- Covers the charge to tax, computation of income, rates and reliefs.
- Covers assessment, collection, withholding and enforcement.
- Maintained for use by the National Revenue Authority.