National Revenue Authority Act, 2002
The Act establishing the National Revenue Authority to assess and collect taxes and other government revenue in Sierra Leone.
Summary
The National Revenue Authority Act, 2002 established the National Revenue Authority (NRA) as the central body responsible for the assessment, collection and accounting of government revenue in Sierra Leone, bringing together the former separate revenue departments.
The Act provides for the Authority's establishment, governance and functions, giving it responsibility for administering and enforcing the tax and customs laws — including income tax, goods and services tax, customs and excise, and other duties — and for maximising revenue collection efficiently and fairly. It provides for the Authority's organisation, powers, staffing and accountability.
The NRA is central to the financing of government.
Main provisions
- Establishes the National Revenue Authority.
- Provides for its governance, organisation and staffing.
- Gives it responsibility for assessing and collecting government revenue.
- Empowers it to administer and enforce the tax and customs laws.
- Provides for its powers and accountability.