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National Revenue Authority (NRA) Sierra Leone gives date to Stakeholders about the outstanding Liabilities
The National Revenue Authority (NRA) is a semi–autonomous government Authority charged with the responsibility of collecting and accounting for all domestic revenues including non-tax revenues.
The mandate of the Authority includes the assessment and collection of national revenue and the amendment and enforcement of specific laws relating to revenue.
Settlement of Revenue Outstanding Obligation
NRA in collaboration with National Petroleum Regulatory (NPR) hereby inform all stakeholders, particularly the petroleum products operators of outstanding revenue obligations owed to the government of Sierra Leone. This Notice serves as a final warning to address this outstanding without any delay.
In accordance with the National Revenue Authority Act 2022, the NRA and PRA will jointly enforce compliance measures to recover outstanding revenues and uphold the integrity of the revenue collection system.
Additionally, under Part VIII, Section 71 of the National Petroleum Regulatory Statutory Instrument 2016, failure to pay the required fees as stipulated in the Second Schedule constitutes an offence. Offenders are liable, upon conviction, to a fine of Fifty Thousand Leones (Le 50,000.00) or imprisonment for a term of not less than one year, or both.
To ensure compliance, the following enforcement actions may be implemented:
1. Sealing of Business Premises – Non-compliant operators’ risk having their premises sealed, halting all operations until liabilities are settled.
- Garnishment of Accounts The NRA and PRA may initiate garnishment procedures on the bank accounts of defaulting operators.
- Travel Restrictions – Key executives of non-compliant entities may be restricted from traveling outside Sierra Leone until outstanding payments are cleared.
We strongly urge all affected operators to take immediate steps to settle their liabilities and avoid these enforcement actions.
The Commissioner General- NRA
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