• Text Size
• Print
• Email

  From:
  

  To:
  

  Hey! Check out this news page: https://www.thebackgroundinvestigator.com/Articles/Sierra-Leone---NRA-Clarifies-issuance-of-Tax-Clearance-Certificate/1129/index.php.

  SendCancel

International News

Sierra Leone - NRA Clarifies issuance of Tax Clearance Certificate

April 13, 2013 posted by Steve Brownstein

The National Revenue Authority has clarified that the issuance of tax clearance is the sole responsibility of the authority in order to avoid litigation and other penal actions as provided for in the laws of Sierra Leone.

The Authority also notes that it has the sole responsibility of issuing tax clearance certificates and that all tax clearances issued for any purpose including visas application, bidding for the award of contracts, registration of businesses, vehicles, etc. must be forwarded to the NRA for validation.

The NRA has warned that it is an offence for any person to issue license, permit and other similar documents for any purpose without a valid tax clearance certificate duly issued by the Authority and that it is a criminal offence punishable by law for unauthorized persons to issue tax clearance certificates for any purpose whatsoever other than persons duly authorized by the Commissioner-General.

According to the Act “Where under any enactment a person or authority is empowered to issue a license, permit, registration certificate, or other similar document, the document shall not be issued unless the person applying for the document produces a valid certificate of tax clearance issued by the Commissioner-General or by some other person authorized by the Commissioner-General on payment of the prescribed fee in paragraph 14 of the Ninth Schedule