It has come to the notice of the National Revenue Authority (NRA) that some Construction Companies/Individuals are not obtaining or renewing their Building Permits, Factories License and Government Land Lease as required by law.  Please be advised that according to the laws of Sierra Leone any company or individual in the business of construction must obtain Building Permit from the Ministry of Works, Housing and Infrastructure (MWHI) and Factories License from Ministry of Labour and Social Security (MLSS) while those in possession of Government Lease Land from the Ministry of Lands, Environment and Country Planning (MLCEP).

The General Public is hereby informed that a joint team from the NRA will be conducting a compliance enforcement exercise to identify individuals/businesses that have breached the law by either not obtaining their Building Permits, Factory License or pay their Land Lease. In light of the above, we are requesting all Companies/Individuals in Sierra Leone without valid Building Permits, Factories License and Land Lease to regularize their status. Any individual/business who fails to comply with this request shall face the following penal actions in accordance with Section 3 of the Finance Act, 2009:

Publication of names  with  total amount owed in the National Gazette as defaulters
Court Action
And/or prevent any person from absconding.