Sierra Leone - 2022 - Finance

National Revenue Authority Act, 2022

This Act was introduced to repeal and replace the National Revenue Authority Act, 2002. The purpose is to ensure the continued existence of the National Revenue Authority as a central body responsible for assessing and collecting taxes and specified revenues. The Act also provides for the administration and enforcement of specified revenue laws. Additionally, it covers other matters related to the functions and responsibilities of the National Revenue Authority.

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National Revenue Authority Act, 2022 Current Version

May 2024

This Act was introduced to repeal and replace the National Revenue Authority Act, 2002. The purpose is to ensure the continued existence of the National Revenue Authority as a central body responsible for assessing and collecting taxes and specified revenues. The Act also provides for the administration and enforcement of specified revenue laws. Additionally, it covers other matters related to the functions and responsibilities of the National Revenue Authority.

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