The Pay-Roll Tax (Amendment) Act, 1992

41 SIGNED this 10th day of March, 1992. J. S. MOMOH, President. [Handwritten: Amended by 4 B 1995 (Section 2)] (LS) [Coat of arms of Sierra Leone] No. 5 1992 Sierra Leone The Pay-Roll Tax (Amendment) Act, 1992 [Margin: Short title.] Being an Act to provide for increases in the rates of Pay-Roll Tax [1st January, 1992] [Margin: Date of Commencement.] BE IT ENACTED by the President and Members of Parliament in this present Parliament assembled as follows—

[Margin: Commencement.] 42 No. 5 Pay-Roll Tax (Amendment) 199[illegible] [Margin: Amendment of Section 2 of Act No. 16 of 1972.]

[Margin: "Imposition of Pay-Roll Tax] 2. (1) Subject to the provisions of this Act, there shall be charged and levied upon, and paid by, every employer a pay-roll tax in respect of every employee who is not a citizen of Sierra Leone for each calendar year irrespective of the length of time within the calendar year during which such employee is employed, as follows — (i) Nationals of ECOWAS countries . . . . Le20,000.00 (ii) Other foreign nationals Le500,000.00." [Handwritten: 4B/1995] [Handwritten strike-through lines across section 2(1)] Passed in Parliament this 5th day of March in the year of our Lord one thousand nine hundred and ninety-two. M. T. BETTS-PRIDDY, Acting Clerk of Parliament. THIS PRINTED IMPRESSION has been carefully compared by me with the Bill which has passed Parliament and found by me to be a true and correctly printed copy of the said Bill. M. T. BETTS-PRIDDY, Acting Clerk of Parliament.