1. DISCLAIMER NOTICE
The information provided by the NATIONAL REVENUE AUTHORITY (NRA) on the NRA website (hereinafter referred to as the ‘Website’) relating to products and services (or third party information, products and services) is provided ‘as is’ without any representation or endorsement made and without warranty of any kind whether express or implied, including but not limited to the implied warranties of satisfactory quality, fitness for a particular purpose, non-infringement, compatibility, security and accuracy.
NRA does not warrant that the functions contained in the material on this Web Site shall be
Uninterrupted or error free, that defects will be corrected, or that this site or the servers that
make it available are free of viruses or represent the full functionality, accuracy or reliability
of the materials. In no event shall NRA be held liable for any loss or damage, or any loss or
damages whatsoever arising from the use, misuse or loss of use of data, errors, omissions,
misstatements or misrepresentations concerning, (whether express or implied) any such
information or loss of profits arising out of or in connection with the use of this Website.
Information, ideas and opinions expressed on the Website should not be regarded as
professional advice or as the official opinion of NRA. Users are therefore encouraged to seek professional advice before taking any course of action related to the information, ideas or opinions expressed on this Website.
2. USING THE NRA WEBSITE
The Website is maintained for your use. Your access to and use of this Website
constitutes your acceptance of these terms and conditions. The terms and conditions shall
take effect from the date on which you first use this website. NRA may, at any time revise
these terms and conditions without notice, and as such, you are advised to regularly check
for any updates. The continued use of the Website after a revision has been made to the
terms and conditions shall signify your acceptance of the revision.
The Web Portal shall only be used for lawful purposes and shall be used in a manner that
does not infringe the rights of, or restrict or inhibit the use and enjoyment of the Website
by any third party. Such restrictions or inhibitions include, without limitation, conduct which is
unlawful, or which may cause harassment, distress or inconvenience to any person, the
transmission of obscene or offensive content or disruption to the normal flow of dialogue
through the Website.
Users undertake that all information provided through online forms is true and accurate and
shall be fully liable for any consequences that may arise from the use of this information in
any manner whatsoever and that NRA shall not in any manner whatsoever be liable for the
same.
NRA’s responsibilities and liabilities to you in providing the Website and any associated
services are limited as set out in the Disclaimer Notice.
NRA reserves the right to change or discontinue, at any time, the use of the Website and
to cancel registration without notice, upon the violation of any norms that govern the use of
this service.
3. COPYRIGHT NOTICE
Unless otherwise indicated, NRA is the owner of the copyright in respect of most of the
contents available on the Website, including but not limited to all text, graphics, drawings,
diagrams, photographs and compilation of data or other materials.
In order to encourage wider distribution of the contents contained on the Website, you
may, for any non-commercial purpose, freely browse, display, download and print in the
original format any materials on this website where NRA is the owner of the copyright in such materials, provided that proper attribution is given to NRA. Apart from any use as permitted under the Copyright Act 2011 of the Laws of Sierra Leone , all other rights are reserved. Prior written consent of NRA is required if you want to use the aforesaid materials in any way other than that permitted above.For the avoidance of doubt, the permission in the paragraph above does not extend to any material on the linked websites or any contents on the Website , the copyright of which belongs to a third party. Authorization or permission to use such content would need to be obtained from the copyright holders concerned.
NRA shall not have or accept any liability, obligation or responsibility whatsoever for any
loss, destruction or damage (including without limitation consequential loss, destruction or
damage) however arising from or in respect of any use or misuse of or reliance on the
contents delivered on or via this Website.
5. CHANGES AND AMENDMENTS
NRA expressly reserves the right, in its sole and absolute discretion, to do any of the
following, at any time without prior notice:
a) Change these terms and conditions;
b) Change the content and/or services available on the Website
c) Discontinue any aspect of this Web Portal or any of the service(s) available; or
d) Change the software and hardware required to access and use the Website.
6. DISCLOSURE
Except as otherwise stated, NRA may use information you provide via the Website, to
improve the content, to customize this Web Portal to your preference, to communicate
information to you (if you have requested it), for internal use and research purposes and for
the purposes specified in the Privacy Policy.
NRA shall not disclose any information you provide via the Web site to any third parties or
other government departments except where:
a) such disclosures are necessary to fulfil NRA’s service obligations to you in which
case NRA shall require such third parties to agree to treat it in accordance with the
Privacy Policy;
b) required by applicable laws, court orders, or government regulations (for example to
prevent or detect crime); or c) you give NRA the permission to do so.
7. HYPERLINKS TO THIRD PARTY SITES
.NRA shall not have or accept any liability, obligation or responsibility whatsoever for any
loss, destruction or damage (including without limitation, consequential loss, destruction or
damage) however arising from or in respect of any use or misuse of or reliance on the
contents of any such external websites delivered on or via the Website.
8. SECURITY
NRA shall take all reasonable steps to secure the content of the Website and the
information provided by and collected from Users from unauthorised access or disclosure.
NRA does, however, not make any warranties or representations that the content shall be
100% safe and secure.
NRA has a legal duty to protect the confidentiality of taxpayer information. NRA shall take all
reasonable steps to protect any information you submit via the Website, in accordance
with the applicable legislation.
NRA is under no legal duty to encrypt any content or communications from and to the NRA
Website and is also under no legal duty to provide digital authentication of any page on
the Website.
Users shall not deliver or attempt to deliver, whether deliberately or negligently, any
damaging code, such as computer viruses, to the NRA Website or to the server and
computer network that support the Website.
Notwithstanding criminal prosecution, any person who delivers any damaging code to the
NRA Website, whether deliberately or negligently, shall, without any limitation, indemnify
and hold NRA harmless against any and all liability, damages and losses NRA and its
partners and affiliates may suffer as a result of such damaging code.
Users may not develop, distribute or use any device to breach or overcome the security
measures of the NRA Website and NRA reserves the right to claim damages from any
and all persons concerned with a security failure or breach.
Users shall not interfere with data or services in any way to cause data or services to be
modified, destroyed or otherwise rendered ineffective (e.g. denial of service attacks).
9. REMOVAL AND CORRECTION OF CONTENT
Users are encouraged to report untrue, inaccurate, defamatory, illegal, infringing or harmful
content on the NRA Website to NRA and NRA undertakes to correct and remove such
content or any part thereof if the person reporting such content provides reasonable
evidence to prove the alleged nature of the content.
10. APPLICABLE AND GOVERNING LAW
The NRA Website is hosted, controlled and operated from the Republic of Sierra Leone and
therefore Sierra Leonean law enforced by the Sierra Leonean courts governs the use of or inability to use the NRA Website, its content, services and these terms and conditions.
11. LEGAL COSTS
NRA shall not be liable for costs incurred by Users to obtain professional advice relating to
these terms and conditions.
12. ADDITIONAL TERMS
Certain sections or pages on the Website may contain separate terms and conditions,
which are in addition to these terms and conditions. In the event of a conflict, the additional
terms and conditions will govern those sections or pages.
13. NOTIFICATION OF CHANGES TO OUR TERMS & CONDITIONS
NRA shall post details of any changes to these terms and conditions on the Website to
help ensure Users are always aware of the information collected by NRA, how it is used and
under what circumstances, if any, it is shared with other parties.
14. PRIVACY POLICY
NRA shall take all reasonable steps to protect the personal information of Users. NRA shall
maintain appropriate safeguards to ensure the security, integrity and privacy of your
personal data. Information collected may be used subject to the following purposes:
a) NRA shall not disclose personal information obtained from Users unless the User
consents thereto;
b) NRA shall disclose information without the User’s consent only through court order;
c) NRA may compile, use and share any information that does not relate to any specific
user;
d) NRA owns and retains all rights to non-personal statistical information collected and
compiled by NRA.
By using the NRA Website, you agree to accept unconditionally and abide by the terms and conditions as they may be revised or amended, from time to time, by NRA without prior
notice being given to you. Please check this page regularly for any revisions or amendments which may be made.