The National Revenue Authority (NRA) wishes to inform the public, taxpayers, and business owners that a Sealing Off Exercise will be conducted at the premises of businesses that have failed to comply with their tax obligations, specifically the Goods and Services Tax (GST) Registered Businesses in possession of the Electronic Cash Register (ECR) that have been penalized for failure to issue GST Receipt and failure to use the ECR Machine. Equal enforcement measures will be conducted on taxpayers who failed to comply with their Corporate Income Tax (CIT), 6.5% Withholding Tax and Pay As You Earn (PAYE). 

This exercise is in line with the provisions of Section 155A of the Income Tax Act 2000 as amended and section 50(1) of the GST Act 2009. The NRA wishes to further note that this exercise is aimed at ensuring compliance with relevant tax policies, regulations and laws to improve revenue collection, and to uphold accountability in the country’s tax system.

 

This Field Survey is primarily focusing on businesses and rented properties registration in the Western Area Rural. The exercise will bring all unregistered businesses especially Small and Medium sized enterprises fully into the NRA tax register. 
To this, we hereby emphasize that the successful registration of all rented property and unregistered businesses depends on the level of cooperation from taxpayers and the public. 
All business establishments, landlords and tenants are therefore required to be actively supportive during this Field Survey and registration process. 

The National Revenue Authority (NRA) wishes to inform all taxpayers and the public that the exercise to collect information and the identification of unregistered businesses will commence on the 17th September 2024 to 16th October 2024  throughout the Western Area Rural District.

This Field Survey is primarily focusing on business and rented property registration in the Western Area Rural. The exercise will bring all unregistered businesses especially Small and Medium sized enterprises fully into the NRA tax register.

To this, we hereby emphasize that the successful registration of all rented property and unregistered businesses depends on the level of cooperation from taxpayers and the public. 
All business establishments, landlords and tenants are therefore required to be actively supportive during this Field Survey and registration process.

BY ORDER OF THE COMMISSIONER GENERAL

 

Invitation for Bids

 

NATIONAL REVENUE AUTHORITY

 

NATIONAL COMPETITIVE BIDDING (NCB)

 

SUPPLY, DELIVERY, AND INSTALLATION OF AUDIO AND VIDEO CONFERENCING SYSTEM SOLUTIONS EQUIPMENT FOR THE NRA BOARD ROOM.

 

Contract Identification Number: NRA/ICT/NCB/2024/074

 

Date of First Issue: 15^th October 2024.

 

1. The National Revenue Authority has set aside funds for its operations during the financial year 2024. It is intended that part of the proceeds of the fund will be used to cover eligible payments under the contract for the Supply, Delivery, and Installation of Audio and Video Conferencing System Solutions Equipment for the NRA  Board Room.

 

2. The National Revenue Authority now invites sealed bids from eligible suppliers for the Supply, Delivery, and Installation of Audio and Video Conferencing System Solutions Equipment for the NRA  Board Room.

 

3.  Brief Description of Items to be supplied and installation to be done at the NRA Board Room.

 

ITEMS	DESCRIPTION	QUANTITY	DELIVERY PERIOD
Microphones	Wireless Conference Microphones	18	3 WEEKS
Gooseneck Microphone	16-inch adjustable gooseneck microphone	01
Bar System	Video Conferencing Bar System	01
Speaker	Speakers	04
Camera	Tabletop 360-degree Camera	01
Touch Controller	Touch controller for meeting rooms with PoE connectivity	---
Ports and Interfaces	•           1 x RJ45 (audio/video data over USB)  •           1 x RJ45 (Power Over Ethernet)  •           1 x RJ45 (Daisychain - Rally Mic Pods)	01 01 01

 

3.       Bidding will be conducted through National Competitive Bidding (NCB) procedures in accordance with the Sierra Leone National Public Procurement Act, 2016, and open to all eligible suppliers, as defined in the Bid Document.

 

4.      Interested eligible Bidders may obtain further information from and inspect the bid documents at the Procurement Unit, National Revenue Authority, 4^th Floor, 18 Wellington Street, Freetown, from 9.00 am to 5:00 pm – on Mondays to Fridays inclusive, except on public holidays. 

        

5. Interested bidders may purchase a complete set of bidding documents upon payment of a non-refundable fee of NLE 250.00 (Two Hundred and Fifty Leones). Payment should be by cash into NPPA’s Revenue Account, and a pay-in slip must be submitted to the Procurement Unit before the issuance of a Bid Document. The Accounts are:

    

• Bank Name:           Bank of Sierra Leone

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  Account Number:  0111003981

  BBAN:                     000001011100398165

   

• Bank Name:           Union Trust Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  Account Number:  210113253-01

  BBAN:                     00400111001113253120144

   

• Bank Name:           Sierra Leone Commercial Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  BBAN:                     003001081791112183

   

• Bank Name:           Rokel Commercial Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  Account Number:  02-011012428

  BBAN:                     000001011100398165

 

 

6. Sealed Bids must be clearly marked on the outer envelope indicating that you are interested in the Supply, Delivery, and Installation of Audio and Videoconferencing System Solutions Equipment for the NRA Board Room and must be, delivered to the above office on or before 10:00 am on Tuesday, 12^th November 2024 and must be accompanied by the following documentation: 

                

• A Bid security of LE 20,000.00, which must be in the form of a valid Bank Guarantee from a reputable Bank and recognized by the Central Bank of Sierra Leone.

• A True Copy of a valid Business Registration Certificate

• A True Copy of a valid tax Clearance certificate from the National Revenue Authority (NRA);

• A True Copy of a valid Clearance Certificate from NASSIT.

• A True copy of a valid Municipality Licence Certificate 

• Evidence of a similar contract.

 

7. Bids will be publicly opened on Tuesday, November 12th, 2024, at 10:05 AM in the presence of bidders or their representatives who choose to attend at The Admin Conference Room, 2^nd Floor, National Revenue Authority, 18 Wellington Street, Freetown. Late bids will be rejected and returned unopened to bidders.

 

 

 

 

NATIONAL REVENUE AUTHORITY

 

NATIONAL COMPETITIVE BIDDING (NCB)

 

SUPPLY, DELIVERY, MAINTENANCE, CONFIGURATION AND INSTALLATION OF BACKUP POWER SYSTEM AT THE NRA CUSTOMS DATA CENTERS.

 

Contract Identification Number: NRA/ICT/NCB/2024/077

 

Date of First Issue: 16^th October 2024

 

1. The National Revenue Authority has set aside funds for its operations during the financial year-2024. It is intended that part of the proceeds of the fund will be used to cover eligible payment under the contract for the Supply, Delivery, Maintenance, Configuration and Installation of Backup Power System at the NRA Customs Data Centers.

 

2. The National Revenue Authority now invites sealed bids from eligible suppliers for the Supply Supply, Delivery, Maintenance, Configuration and Installation of Backup Power System at the NRA Customs Data Centers.

 

3.  Brief Description of Items to be supplied and works to be done at the NRA Data Centres.

 

 

ITEMS	DESCRIPTION	QUANTITY	DELIVERY PERIOD
GEL Batteries	Installation and configuration of the gel batteries	160	3 WEEKS
3 Phase Consumer Unit	Installation of the 3-phase consumer Unit to the existing 20KVA UPS	01
60KVA EAST UPS	Configuration of the existing 60KVA UPS to the 160 gel batteries	---
Training	Comprehensive training, document, and support plan.	---

 

3.       Bidding willbe conducted through a National Competitive Bidding (NCB) procedures in accordance with Sierra Leone National PublicProcurement Act, 2016 and open to all eligiblevendor defined in the Bid Document. 

 

4.       Interested eligible Bidders may obtain further information from and inspect the bid documents at the Procurement Unit, National Revenue Authority, 4^th Floor, 18 Wellington Street, Freetown from 9.00am to 5:00pm – on Mondays to Fridays inclusive except on public holidays. 

        

 

• Bank Name:           Bank of Sierra Leone

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  Account Number:  0111003981

  BBAN:                    000001011100398165

   

• Bank Name:           Union Trust Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  Account Number:  210113253-01

  BBAN:                    00400111001113253120144

   

• Bank Name:           Sierra Leone Commercial Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  BBAN:                    003001081791112183

   

• Bank Name:           Rokel Commercial Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  Account Number:  02-011012428

  BBAN:                    000001011100398165

 

 

5. Sealed Bids must be clearly marked on the outer envelope indicating that you are interested in the Supply, Delivery, Maintenance, Configuration and Installation of Backup Power System at the NRA Customs Data Centers and must be, delivered to the above office on or before 10:00 am on Wednesday, 13^th November 2024 and must be accompanied by the following documentation:         

• A Bid security of LE 20,000.00 whichmust be in the form of a valid Bank Guarantee from a reputable Bank and recognised by the Central Bank of Sierra Leone.

• A True Copy of a valid Business Registration Certificate

• A True Copy of a valid tax Clearance certificate from the National Revenue Authority (NRA);

• A True Copy of a valid Clearance Certificate from NASSIT.

• Evidence of similar contract 

 

7. Bids will be publicly opened on Wednesday 13^th  November 2024 at 10:05 AM in the presence of bidders or their representatives who choose to attend at The Admin Conference Room, 2^nd Floor, National Revenue Authority, 18 Wellington Street, Freetown. Late bids will be rejected and returned unopened to bidder

    

8. A complete set of bidding documents may be purchased by interested bidders upon payment of a non-refundable fee of LE 500.00 (Five Hundred Leones). Payment should be by cash into NPPA’s Revenue Account, and a pay-in slip must be submitted to the Finance Department and/or Procurement Unit before the issuance of a Bid Document. The Accounts are:

 

• Bank Name:           Bank of Sierra Leone

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  Account Number:  0111003981

  BBAN:                    000001011100398165

   

• Bank Name:           Union Trust Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  Account Number:  210113253-01

  BBAN:                    00400111001113253120144

   

• Bank Name:           Sierra Leone Commercial Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  BBAN:                    003001081791112183

   

• Bank Name:           Rokel Commercial Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  Account Number:  02-011012428

  BBAN:                    000001011100398165

 

6. Sealed Bids must be clearly marked on the outer envelope indicating that you are interested in the Supply, Delivery, Maintenance, Configuration and Installation of Backup Power System at the NRA Customs Data Centers and must be, delivered to the above office on or before 10:00 am on Wednesday, 13^th November 2024 and must be accompanied by the following documentation: 

                

• A Bid security of LE 20,000.00 whichmust be in the form of a valid Bank Guarantee from a reputable Bank and recognised by the Central Bank of Sierra Leone.

• A True Copy of a valid Business Registration Certificate

• A True Copy of a valid tax Clearance certificate from the National Revenue Authority (NRA);

• A True Copy of a valid Clearance Certificate from NASSIT.

• Evidence of similar contract 

 

8. Bids will be publicly opened on Wednesday 13^th  November 2024 at 10:05 AM in the presence of bidders or their representatives who choose to attend at The Admin Conference Room, 2^nd Floor, National Revenue Authority, 18 Wellington Street, Freetown. Late bids will be rejected and  returned to the bidder

 

 

The National Revenue Authority (NRA) wishes to announce the implementation of new public guidelines aimed at creating and maintaining a Safe Harbour for Iron Ore Pricing in Sierra Leone. These public guidelines aim at determining the arm’s length price of Iron Ore sold to an associated person under section 95 of the Income Tax Act 2000 (as amended) and section 10 of the Income Tax (Transfer Pricing) Regulations 2021.

Key Public Guidelines Include: 

1. The Safe Harbour is applicable to any taxpayer in Sierra Leone who engages directly or indirectly in a transaction with an associated person for the export of Iron Ore, including a taxpayer operating under a Mining Lease Agreement. 

2. A taxpayer selling iron ore to an associated person by export must calculate the quoted price following the methodology set out in these guidelines. If the agreed price between the taxpayer and the associated person is lower than the quoted price, the quoted price must be used for the purposes of determining income tax, mineral resource rent tax, and mineral royalties. 

3. If a taxpayer follows these guidelines, the Commissioner-General would not seek to revise the price used. The National Revenue Authority (NRA) could still audit and review transactions to ensure compliance with these guidelines and verify other aspects of transactions, such as the physical properties of the ore shipped.

4. If a taxpayer considers that a price lower than the quoted price meets the arm’s length standard, they can submit evidence to the Commissioner- General requesting to use the agreed price or requesting additional adjustments to the quoted price. The documents submitted must meet the requirements in these guidelines. 

5. The Commissioner General will consider the evidence against the relevant provisions of Sierra Leone law and in technical consultation with the National Minerals Agency. The Commissioner General may accept some, all, or none of the adjustments resulting in a price lower than the quoted price pursuant to the Laws of Sierra Leone.

6. A key factor for the Commissioner-General will be credible evidence that demonstrates an approach consistent with standard industry practices between arm’s length parties. In some special cases, such as a sale to an associated person that is subsequently sold by them to an unrelated person, or a shipment sold in lots where one or more buyers is an unrelated person, the price agreed with an unrelated person would generally be accepted by the Commissioner General if it meets certain conditions that ensure comparability. 

Your support is vital to the success of the implementation of the Guidelines. Together, we can safeguard the revenues of the country and make Sierra Leone a better place for businesses to thrive and for its citizens to dwell.

We appreciate your cooperation and understanding!

 

The National Revenue Authority hereby informs the public that it is in the process of rolling out the Automatic Prefilling of Goods and Services Tax (GST) paid at the Customs Services Department in respect of importation of Goods, and the GST Tax returns that will be subsequently filed in the Integrated Tax Administration System (ITAS), effective 1^st February 2025. This drive is in line with our vision to continuously simplify and improve on the tax returns filing process. 

Therefore, importers who used to manually input the value of imports and its related Goods and Services Tax (GST) on their GST returns will no longer be required to do so, as the system will now automatically pre-fill for all related transactions from the preceding month.

In this regard, importers are hereby advised to declare all unclaimed GST paid on importations pursuant to Section 29 (5) of the GST Act 2009 (as amended) on their next returns for the month of December 2024 - which is due for filing on or before the 21^st January 2025. Failure to comply with this provision will result in the respective business(es) forfeiting such claims.

Please further note that the effective date for GST transactions begins on the 1^st January 2025 onwards, and the ITAS will no longer allow taxpayers to manually input/claim imported GST inputs on their monthly returns after the interface.

SHOULD YOU NEED FURTHER CLARIFICATION CONCERNING THIS NOTICE, PLEASE DO NOT HESITATE TO CONTACT OUR TAXPAYERS SERVICE UNIT AT 11/12 ECOWAS STREET, FREETOWN.

We appreciate your cooperation and understanding always.

The National Revenue Authority (NRA) and the Judiciary of Sierra Leone wish to inform the public that all registered persons and businesses selling or dealing with spirits, alcoholic drinks called liquor are to make annual payment/fee to the government of Sierra Leone through the National Revenue Authority.

This requirement is in line with the Liquor and Licensing Ordinance of 1958 (Cap 238) Schedule C (Third Schedule).

The NRA and JoSL hereby strongly advise all dealers and sellers to comply with these payment and licensing requirements. Failure to do so may result in legal consequences.

 

To improve revenue collection to fund the Government’s development and security needs, the National Revenue Authority (NRA) has identified and commenced the implementation of twenty-one (21) corrective measures geared towards closing revenue leakages and improving the integrity of the revenue administration,

One such measure is the prevention of forgery of Classification and Valuation certificates (CVCs) issued by a government contracted company, the Integrated Trade Service (ITS). This measure allows direct access by NRA Customs Services Department officials to the CVCs, ensuring quoted valuation is unaltered prior to Customs’ consideration,

These measures are likely to infuriate certain individuals and/or groups of people who may be beneficiaries of the bad practice the NRA is trying to correct.

It is important to emphasize that the Government has not imposed any new taxes as evident in the Finance Act 2025 since it is convinced that revenue collection in 2025 can be improved just by strengthening tax compliance and reducing leakages without necessarily raising tax rates or imposing new taxes.

The public is therefore encouraged to support the NRA in its quest to improve the integrity of revenue administration by discouraging any group of individuals poised to under-declare, misclassify, forge documents or collude with our staff to bring disrepute to tax collection.

The NRA remains available to address concerns from any group of taxpayers whilst being committed to maintain integrity and our core mandate of revenue mobilization.

The National Revenue Authority (NRA) and the National Petroleum Regulatory Authority hereby inform all stakeholders, particularly Petroleum Product Operators, of outstanding revenue obligations owed to the Government of Sierra Leone. This notice serves as a final reminder to address these liabilities without 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.

2. Garnishment of Accounts – The NRA and PRA may initiate garnishment procedures on the bank accounts of defaulting operators.

3. 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                               Executive Chairman-PRA

NATIONAL REVENUE AUTHORITY

NATIONAL COMPETITIVE BIDDING (NCB)

Date:   13^th February 2025

SUPPLY, DELIVERY & INSTALLATION OF ONE (1) 300 KVA GENERATOR                                                            

          Contract Identification Number: NRA/ ADMIN /NCB/ 2025/008

1. The National Revenue Authority has set aside funds for its operations during the financial year 2025. It is intended that part of the proceeds of the fund will be used to cover eligible payment under the contracts for the Supply, Delivery & Installation of One (1) 350 KVA Generator at 54 Liverpool Street, Freetown.
2. The National Revenue Authority now invites sealed bids from eligible suppliers as follows:

No.	Description	Quantity	Delivery Period	Bid Security (Le)
1	Supply, Delivery & Installation of One (1) 300-KVA Generator at 54 Liverpool Street, Freetown	01	Two Weeks after Signing of Contract	15,000.00

Bidders may bid for the above, Partial Bid/Quotation or alternative bid will be considered non-responsive

3. Bidding will be conducted through National Competitive Bidding (NCB) procedures in accordance with Sierra Leone National Public Procurement Act, 2016 and open to all eligible bidders, who can demonstrate the ability and financial capability to supply the required items.

    

4. Interested eligible Bidders may obtain further information from and inspect the bidding documents at the Procurement Unit, National Revenue Authority, 4^th Floor 18 Wellington Street, Freetown from 9.00am to 3:45pm, Mondays to Fridays inclusive except on public holidays. Tel: +232-79453306/76106976

5.        A complete set of bidding documents may be purchased by interested bidders upon payment of a non-refundable fee of LE 500.00 (Five Hundred Leones). Payment should be by cash into NPPA’s Revenue Account, and a pay-in slip must be submitted to the Finance Department and/or Procurement Unit before the issuance of a Bid Document. The Accounts are:

• Bank Name:           Bank of Sierra Leone

  Account Name:     NPPA- Revenue from sale of Bidding Documents

  Account Number: 0111003981

  BBAN:                     000001011100398165

• Bank Name:           Union Trust Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  Account Number:  210113253-01

  BBAN:                     00400111001113253120144

• Bank Name:           Sierra Leone Commercial Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  BBAN:                     003001081791112183

• Bank Name:           Rokel Commercial Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  Account Number:  02-011012428

  BBAN:                     000001011100398165

 6.       Bids must be clearly marked on the outer envelope, indicating you are interested    in “Supply, Delivery & Installation of One (1) 300 KVA Generator” and 

            delivered to the above office on or before 11.00 AM on Wednesday 12^th March 

            2025 and must be accompanied by the following documents: 

• A Bid security of LE 15,000.00 which must be in the form of a valid Bank Guarantee from a reputable Bank and recognized by the Central Bank of Sierra Leone.

• A True Copy of a valid Business Registration Certificate

• A True Copy of a valid tax clearance certificate from the National Revenue Authority (NRA);

• A True Copy of a valid Clearance Certificate from NASSIT.

• Sign Integrity Pact 

• Each bid price must include 15% GST

• Evidence of similar contract for the past Five years

• Manufacturer Authorization must be submitted

• Colored brochure of all Generator to be supplied

7. Bids will be publicly opened on Wednesday 12^th March 2025 at 11:05 AM in the presence of bidders or their representatives and anyone who chooses to attend at The Administration, 2^nd Floor, National Revenue Authority, 18 Wellington Street, Freetown. Late bids will be rejected and returned unopened to bidders.

 

 

National Revenue Authority

PROCUREMENT FORFRAMEWORK CONTRACT(S) FOR THE PROVISION OF SECURITY SERVICES FOR NRA OFFICES IN THE WESTERN AREA LOT ONE (1) AND THE PROVINCILA OFFICES LOT TWO (2).

Procurement Number: NRA/ADMIN/RFP/2025/013

Date of First Issue: 13^th February 2025.

The National Revenue Authority has set aside funds for its operation. It is intended that part of the proceeds of the funds will be used to cover eligible payments, under Framework Contract(s) with a service provider(s) for the Provision of Security Services. 

The National Revenue Authority now invites sealed proposals (Technical and Financial) from eligible firms to provide SECURITY SERVICES AT THE NRA OFFICES IN THE WESTERN ARE LOT ONE (1) AND THE PROVINCIAL OFFICES LOT TWO (2). 

Bidding will be conducted through Request for Proposals (RFP) procedures in accordance with the Sierra Leone Public Procurement Act, 2016 and open to all eligible bidders, who can demonstrate the ability and financial capability to provide the required services.

All interested bidders can obtain further information from and inspect the proposals at The Procurement Unit, 4th Floor, 18 Wellington Street, Freetown from 9:00 a.m. to 5:00 p.m., Mondays to Fridays inclusive, except on public holidays, 

Bidding documents may be purchased upon payment of a non-refundable fee of NLe 500.00 (Five Hundred Leones). Payment should be by cash into the following National Public Procurement Authority Accounts with details as shown: With the pay-in slip submitted to the NRA Procurement Unit, 4th Floor, 18 Wellington Street, Freetown.

Bank Name:               Bank of Sierra Leone

Account Name:         NPPA-Revenue from sale of Bidding Documents

Account Number:     0111003981

BBAN:                        000001011100398165

Bank Name:              Union Trust Bank

Account Name:         Revenue from sale of Bidding Sub Treasury 

Account No;               210113253-01

BBAN No;                  00-4001113253120144

Bank Name:              Sierra Leone Commercial Bank 

Account Name           Revenue from Sale of Bidding Sub Treasury

Account No:               003001081791112183

Bank Name:              Rokel Commercial Bank

Account Name:         Revenue from Sale of Bidding Sub Treasury

Account No;               02-011012428

BBAN:                        002001002101242863

Sealed Bids must be marked on the outer envelope “Proposal for the Provision of Security Services,” One Original plus three copies of the Technical and Financial Proposals indicating the Lot(s) and must be delivered to the above office on or before 10.00 am on Wednesday, 12^th March 2025 and must be accompanied by the following documentation:

1. A certified true copy of a valid Business registration certificate

2. Bid Security of Twenty Thousand Leones (NLe 20,000.00) Lot 1 and Ten Thousand Leones (NLe10,000) Lot 2 which must be in the form of a valid Bank Guarantee from a reputable Bank and recognized by the Central Bank of Sierra Leone.

3. A certified true copy of a valid tax clearance certificate.

4. A certified true copy of a valid NASSIT clearance certificate.

5. Evidence of similar contract for at least 3 years

6. A certified true copy of a valid certificate from the Ministry of Labor and Social Security
7. Signed integrity pact (see attached)
8. License to operate a Security Company

Bids will be publicly opened on Wednesday, 12^th Maech  2025 at 10:05 am, in the presence of the bidders’ designated representatives and anyone who chooses to attend, at the address below.  Late bids will be rejected and returned unopened to bidders.

National Revenue Authority.

Admin Department Boardroom 

Second Floor

18 Wellington Street 

Freetown, Sierra Leone.

 

NATIONAL REVENUE AUTHORITY

NATIONAL COMPETITIVE BIDDING (NCB)

Date:  4TH MARCH 2025

PROCUREMENT FOR THE SUPPLY AND DELIVERY OF STAFF RAIN GEARS                         

          Contract Identification Number: NRA/ WELFARE /NCB/ 2025/029

The National Revenue Authority has set aside funds for its operations during the financial year 2025. It is intended that part of the proceeds of the fund will be used to cover eligible payment for the supply and delivery of; STAFF RAIN GEARS. The National Revenue Authority now invites sealed bids from eligible suppliers as follows:

Description	Quantity	Delivery Period	Bid Security NLE
RAIN COATS	391	FOUR(4) WEEKS
RAIN BOATS	391		20,000
MALE UMBRELLAS	369
FEMALE UMBRELLAS	206
VEHICLES UMBRELLAS	70

3.        Bidding will be conducted through National Competitive Bidding (NCB) procedures in accordance with Sierra Leone National Public Procurement Act, 2016 and open to all eligible bidders, who can demonstrate the ability and financial capability to supply the required items. 

4.        Interested eligible Bidders may obtain further information from and inspect the bidding documents at the Procurement Unit, National Revenue Authority, 4^th Floor  18 Wellington Street, Freetown from 9.00am to 4:45pm, Mondays to Fridays inclusive except on public holidays.  

5.        A complete set of bidding documents may be purchased by interested bidders upon payment of a non-refundable fee of NLe 500 (Five Hundred Leones).  Payment should be by cash into NPPA’s Revenue Account, and a pay-in slip must be submitted to the Finance Department and/or Procurement Unit before the issuance of a Bid Document. The Accounts are:

• Bank Name:           Bank of Sierra Leone

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  Account Number:  0111003981

  BBAN:                     000001011100398165

• Bank Name:           Union Trust Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  Account Number:  210113253-01

  BBAN:                     00400111001113253120144

• Bank Name:           Sierra Leone Commercial Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  BBAN:                     003001081791112183

• Bank Name:           Rokel Commercial Bank

  Account Name:      NPPA- Revenue from sale of Bidding Documents

  Account Number:  02-011012428

  BBAN:                     000001011100398165

 6.       Bids must be clearly marked on the outer envelope, “Supply And Delivery of; Staff        Rain Gear

              and delivered to the above office on or before 10.00 AM on TUESDAY,1^ST APRIL

            2025 and must be accompanied by the following documents:              

• A Bid security of not less than NLe 20,000  which must be in the form of a valid Bank Guarantee from a reputable Bank and recognized by the Central Bank of Sierra Leone;

• A True Copy of a valid Business Registration Certificate

• A True Copy of a valid tax clearance certificate from the National Revenue Authority (NRA);

• A True Copy of a valid Clearance Certificate from NASSIT;

• Each bid price must include 15% GST

• Signed Integrity Pact

• Evidence of similar contract for the past two years

• Samples of the rain gears to be supplied for Evaluation Purposes.

7. Bids will be publicly opened on TUESDAY 1^ST APRIL 2025 at 10:05 AM in the presence of bidders or their representatives who choose to attend at The Training Hall, 5^th Floor, National Revenue Authority, 18 Wellington Street, Freetown. Late bids will be rejected and returned unopened to bidders.

 

Date: 5^th March 2025

PROVISION OF A COMPLETE PRE-TADAT ASSESSMENT FOR THE NATIONAL REVENUE AUTHORITY.

Procurement Number NRA/MOD/EOI/2025/047

The National Revenue Authority has set aside funds for its operations for 2025. It is intended that part of the proceeds of the funds will be used to cover eligible payments for the Provision of a Pre-Tax Administration Diagnostic Assessment (TADAT) for the NRA and now invites sealed proposals from eligible individual consultants for the consultancy services to deliver a complete pre-TADAT Assessment with procurement reference number: NRA/MOD/EOI/2025/047

SCOPE OF THE JOB

NRA requires an individual consultant to provide services for the Provision of a Pre-Tax Administration Diagnostic Assessment. The services to be provided under the assignment include:

1. The preparatory phase includes the review of relevant documentation provided by the NRA and developing an inception report outlining the methodology, work plan, timeline, and key deliverables for conducting the pre-TADAT assessment.

2. Diagnostic Assessment of the nine TADAT Performance Outcome Areas.

 

3. Design training modules tailored to senior management, NRA staff members, and other relevant stakeholders on understanding each Performance Outcome Area (POA) under the TADAT methodology.

 

4. Prepare a draft report summarizing findings from each POA evaluation and highlighting critical gaps relative to TADAT standards.

    

5. Conduct knowledge-sharing sessions with relevant NRA staff on key aspects of TADAT methodology, findings from the pre-assessment process, and Training of NRA staff. 

TECHNICAL CRITERIA

The interested individual consultant must be an IMF-certified TADAT Assessor.

The Interested Service Provider must have extensive experience in tax administration reform or public financial management advisory services.

The individual consultant must have proven expertise in conducting diagnostic assessments using frameworks such as TADAT or similar tools.

The interested individual consultant must have at least 5 years of local and/or international experience in Tax Administration Systems.

The interested service provider must have a strong understanding of international best practices in tax administration systems.

Interested consultants may obtain further information at The Procurement Unit, 4^th Floor, 54 Liverpool Street, Freetown, from 9:00 a.m. to 5:00 p.m., Monday through Friday, inclusive, except on public holidays, throughout the advert period. Only shortlisted consultants will be contacted to submit detailed technical and financial proposals for further evaluation and final award of the contract. 

Interested consultants can submit proposals to NRA. Sealed Proposals must be marked on the outer envelope “Expression of Interest for the Provision of a complete Pre-TADAT Assessment for the National Revenue Authority.”, delivered to the below office on or before 10.30 AM on Tuesday, 2^nd April 2025 at The Procurement Unit 4^th Floor, 54 Liverpool Street, Freetown and must be accompanied by the following documentation;

• A technical proposal detailing their approach/methodology;
• Individual Consultant’s CV(s) demonstrating relevant qualifications;
• Relevant Experience and Expertise: Alignment of the candidate’s qualifications and experience with the requirements of the assignment.
• References from similar assignments completed previously with contact information. 

• Evidence of a similar contract for at least 2 years. 

ENGAGEMENT OF AN INDEPENDENT AUDIT FIRM TO CONDUCT A COMPREHENSIVE RECONCILIATION OF CUSTOMS REVENUE WITH REPORTS FROM TRANSIT BANKS.

Procurement Number NRA/ICAD/EOI/2025/058

ISSUE Date: 3^rd April 2025

TERMS OF REFERENCE (TOR)

Period: January 2024 – Present

Background

Following a high-level Revenue Strategy Meeting held in early 2025, significant concerns were raised regarding the underperformance in domestic revenue mobilization, particularly in February 2025. As part of a coordinated strategic intervention to strengthen revenue assurance and promote greater transparency and accountability in the revenue collection process, a recommendation was made to engage an independent audit firm.

The Ministry of Finance (MoF), in collaboration with the National Revenue Authority (NRA), is inviting Expressions of Interest (EOIs) from qualified and experienced audit firms to carry out a comprehensive reconciliation of all revenue streams captured in the ASYCUDA WORLD system and transit bank records for the period January 2024 to present.

Objective

To ensure the accuracy and completeness of domestic revenue reporting through a detailed reconciliation of revenue data between the ASYCUDA WORLD system and all designated transit banks.

To also establish whether there are differences between the revenue assessed in ASYCUDA WORLD system and the transit banks.

To establish the veracity of transaction processed within the ASYCUDA WORLD and to identify any deletion/ additions or misclassifications within the system.

Scope of Work

The selected audit firm will be expected to cover the following areas:

The management of activities pertaining to valuation of consignments:

• Internal Controls with regards processing of containers and bulk cargo in ASYCUDA WORLD;

  • Details of consignments captured in ASYCUDA WORLD against the shipping manifests/captain’s manifest; and

    • Valuation of consignments in ASYCUDA WORLD for the defined period;

Processing and payment of duties:

• Re-computation of the relevant taxes in line with prevailing tax laws;

  • Ascertain the relevant revenues captured in ASYCUDA WORLD for the various taxes;

    • Determine the difference, if any, between revenue recomputed and those captured in ASYCUDA WORLD;

    • Ascertain the revenues paid in the transit bank accounts for the relevant period; and 

    • Determine the variance between revenue captured in ASYCUDA WORLD and those paid in the transit bank accounts.

Remittance of duties into the Consolidated Revenue Fund:

• Ascertain the total duties paid in the transit bank accounts with those transferred to the Consolidated Revenue Fund; and 

  • Determine the variance between duties paid in the transit bank accounts with those remitted to the Consolidated Revenue Fund.

    • Capture delays, shortfalls or non-remittances in the transfer of revenues collected by transit banks to the Consolidated Revenue Fund.

The veracity of changes to the ASYCUDA WORLD system

• Determine user access rights and the functionality of the audit trail

  • Review the audit trail and the transaction logs at the data base and application levels.

  • Identify, analyze and verify whether changes or patterns were appropriately authorized. 

   Methodology

The firm will be required to work closely with stakeholders within the NRA to deliver a comprehensive and fact-based audit. This assignment will be set up into three phases: 

• Phase (1) Preliminary review of the ASYCUDA WORLD system, 

• Phase (2) A comprehensive audit of the ASYCUDA WORLD system, and 

• Phase (3) The compilation and commission of the audit report.

Phase 1: Preliminary review of the ASYCUDA WORLD system

The firm will be required to review the ASYCUDA WORLD system used by the NRA to value consignments. Within this phase, the consultant will be required to prepare a detailed Work Plan describing, among other things, the methods and human/material resources that the team proposes to employ in the design, management, coordination, and execution of the audit. 

Within two (2) weeks from the start of work, the firm will prepare an Inception Report, including the detailed Work Plan and proposed methodology based on an objective and fact-based initial assessment of ASYCUDA WORLD. The firm will be required to review all comments received from the stakeholders on this report and modify it as necessary to ensure general agreement on the proposed approach. 

Phase 2: A comprehensive audit of the ASYCUDA WORLD system 

Based on the methodology and implementation plan agreed in Phase 1, the firm will engage in an objective, precise and fact-based audit of the ASYCUDA WORLD system using internally accepted audit standards and best practice. To conduct this phase of the assignment, the firm must be prepared to work with the various stakeholders and devote considerable time and effort in undertaking an in-depth audit of ASYCUDA WORLD and any sub systems. The firm will also be expected to develop a comprehensive draft report on their findings.

     Phase 3: The compilation and commission of the audit report.

At the end of the in-depth system and process audit of the ASYCUDA WORLD system, the firm will be required to compile and present a working draft report on their findings. Stakeholders will then be given an opportunity to review the report and respond to any assertions if need be. The firm will then work with stakeholders to reconcile any discrepancies and present a final draft report. The final draft report will then be presented to the leadership of the NRA and the Revenue Taskforce. Upon acceptance, the Final report will be commissioned and circulated to all stakeholders. 

          Key Deliverables

• Inception Report outlining the work plan, methodology, data requirements and the method and timing of reporting.

• A detailed draft report covering all important aspects outlined above for circulation and review by stakeholders.

• Comprehensive Final Audit Report with findings, root causes, consequences and practical recommendations.

• Implementation Roadmap suggesting steps to implement audit recommendations.

• Lessons Learned Report summarizing key insights and best practices for future exercises.

• Presentation of results to key stakeholders from MoF and NRA; and the Task Force.

Eligibility Criteria

Firms expressing interest must:

• Be legally registered and authorized to operate as an audit or accounting firm.

• Have a minimum of ten (10) years’ experience in auditing or financial reconciliation assignments, particularly in public financial management or tax environments.

• Demonstrate capacity to carry out large-scale data analysis and reconciliations.

• Provide evidence of previous similar assignments, qualified personnel, and institutional capacity.

• Submit evidence of tax compliance and professional accreditation.

Duration of the Assignment 

The assignment should span a period of two (2) months, covering revenue collections from January 2024 to present.

Instructions to Interested Bidders

Interested bidders should obtain further information at The Procurement Unit, 4^th Floor, 54 Liverpool Street, Freetown between the hours of 9:00 a.m. and 4:00 p.m., Mondays to Fridays inclusive, except on public holidays. 

The National Revenue Authority now invites interested firms to submit their proposals for the ‘ENGAGEMENT OF AN INDEPENDENT AUDIT FIRM TO CONDUCT COMPREHENSIVE RECONCILIATION OF CUSTOMS REVENUE WITH REPORTS FROM TRANSIT BANKS’.

The proposal should adequately outline the following:

• Profile and experience of the firm, at least ten (10) years past relevant work 

• Detailed of the proposed solution

• Methodology, work plan including time and the proposed team members 

• valid and complete business registration documents.

Sealed Proposals must be marked on the outer envelope “EXPRESSION OF INTEREST (EOI) FOR THE ENGAGEMENT OF AN INDEPENDENT AUDIT FIRM TO CONDUCT A COMPREHENSIVE RECONCILIATION OF CUSTOMS REVENUE WITH REPORTS FROM TRANSIT BANKS’, delivered to the above office on or before 12.30 am on Thursday, 17^TH April, 2025 at The Procurement Unit, 4^th Floor, 54 Liverpool Street, Freetown. Late submission will be automatically rejected. Only shortlisted firms will be contacted.