These Regulations complement the applicable statutory provisions and replace all prior rules in respect of deductions at source other than Pay-As-You-Earn tax. It simplifies areas of complexities, and reduces the rates of deduction for industries with low margins. The Regulations are expected to promote the ease of tax compliance and administration, reduce arbitrage between corporate and non-corporate business structures, reflect emerging issues and adopt global best practices.

This Act aims to repeal and replace the existing Universities Act of 2005, including any amendments made to it. The purpose of the Act is to ensure the continuation of the University of Sierra Leone, Njala University, the Ernest Bai Koroma University of Science and Technology, and the establishment of new institutions such as Milton Margai Technical University, Eastern Technical University of Sierra Leone, and Kono University of Science and Technology. Additionally, the Act includes provisions for the appointment of Chancellors of Universities by the President and the establishment of other public and private universities. It also addresses other related matters.

This Act provides for the establishment of the Teaching Hospitals Complex Administration, which will be responsible for the consistent administration of the specified Teaching Hospitals Complex as outlined in the schedule. The Act also provides for the creation of a Teaching Hospitals Complex Administration Board, which will serve as the governing body of the Administration. Additionally, the Act covers the regulations for the discipline of trainees and staff by the Teaching Hospitals Complex, as well as other related matters.

This is an Act to make revisions and supplementary provisions for the services of Sierra Leone for the year 2020

This is an Act to provide for the continuance in existence of the Sierra Leone Water Company, to provide for a more efficient and effective management of community and rural water supply systems in specified areas, to provide for the facilitation of water related sanitation and delivery in Sierra Leone and to provide for other related matters.

This Act was enacted to establish the Small and Medium Enterprises Development Agency. The primary objective of the Agency is to create a conducive environment in which small and medium enterprises (SMEs) can thrive and operate. The Act covers various provisions related to Sierra Leone’s fiscal, monetary, and banking policies, trade and industry, technology, marketing, infrastructural and institutional development, and other matters pertinent to supporting and promoting SMEs.

This Act was introduced to establish the Sierra Leone Nursing and Midwifery Council. The Council’s main purpose is to regulate and oversee the education, training, discipline, certification, registration, and licensing of nurses and midwives throughout Sierra Leone. It also provides for the accreditation of nursing and midwifery educational institutions and regulates the practice of nursing and midwifery. The Act covers various provisions pertaining to the roles, functions, and responsibilities of the Sierra Leone Nursing and Midwifery Council in ensuring standards and quality in the nursing and midwifery profession.

This Act was enacted to establish the Sierra Leone Mines and Minerals Development and Management Corporation. The Corporation is authorized to carry out mineral and mining development, management, and associated activities on behalf of the Republic of Sierra Leone through a project company. The Act mandates the Corporation to operate in accordance with the Mines and Minerals Development Act or any other relevant Acts. The Act also aims to promote and facilitate state participation and investment in mines and minerals development.

This Act amends the Sierra Leone Meteorological Agency Act, 2017 and provides for other related matters.

This is an Act to establish the Sierra Leone Local Content Agency. The primary purpose of the Agency is to facilitate the development of local content in various sectors of the economy, including industrial, manufacturing, mining, petroleum, marine resources, agriculture, transportation, maritime, aviation, hotel and tourism, procurement of goods and services, public works, construction, and energy sectors. The Act promotes the ownership and control of productive sectors in the economy by citizens of Sierra Leone.

This Act was enacted to establish the Sierra Leone Council for Postgraduate Colleges of Health Specialties. The primary aim of the Council is to supervise and coordinate the training of postgraduate health specialists. The Act provides for the establishment of three postgraduate colleges.

This Act was enacted to repeal and replace the Sierra Leone National Commission on Small Arms Act, 2010 (Act No. 6 of 2010). The purpose is to establish the Sierra Leone Commission on Arms and Ammunitions, replacing the Sierra Leone National Commission on Small Arms. The Act regulates and supervises the manufacturing, trading, and use of arms, ammunition, and other related materials.

This is an Act to provide for the disclosure of information held by public authorities or by persons providing services for them and to provide for other related matters.

This Act was introduced to provide for the recognition and protection of refugees within Sierra Leone. Its purpose is to enable Sierra Leone to give effect to the Convention Relating to the Status of Refugees, the Protocol Relating to the Status of Refugees, and the OAU Convention Governing the Specific Aspects of Refugee Problems in Africa. The Act covers various provisions related to the rights, status, and protection of refugees in accordance with international conventions.

This Act makes provision for the continuation of the National Public Procurement Authority and to further regulate and harmonize public procurement processes in the public service. The Act aims to decentralize public procurement to various procuring entities. It also emphasizes promoting economic development by ensuring value for money in public expenditures and encouraging the participation of qualified suppliers, contractors, consultants, and other providers of goods, works, and services in public procurement.

This Act makes provisions for the prudent, efficient, effective, and transparent management and utilization of public financial resources.

These regulations guide the allocation of parliamentary seats to districts and procedures for nominating candidates.

This Act was introduced to repeal the 1990 Act and establish the Professional Engineering Regulatory Council. The Council’s primary responsibility is to regulate the practice of engineering in Sierra Leone, which includes the registration and discipline of professional engineers. The Act covers various provisions related to the functions, powers, structure, and membership of the Council. Additionally, it addresses other matters connected to the regulation and promotion of the engineering profession in Sierra Leone.

This Act was introduced to regulate overseas employment and protect the rights and welfare of migrant workers and their families. It aims to ensure that migrant workers are provided with adequate protection and support while working abroad. The Act covers various provisions related to recruitment, employment contracts, working conditions, remuneration, repatriation, and other matters affecting migrant workers. It also addresses other related matters pertaining to overseas employment and the well-being of migrant workers and their families.

This is an Act to establish the National Youth Service and to
provide for other related matters.