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.