Section 6, The Finance Act, 2022

Section 106 of the Income Tax Act 2000 is amended byrepealing and replacing that section with the following new section– 106 (1) Income that is due and payable shall be a debt owed to Sierra Leone and shall be payable to the Commissioner-General. (2) For the purpose of enforcing payment of any liability under this Act, the Commissioner-General shall– (a) publish details of each defaulter and his debt in the Gazette or otherwise; and (b) submit to the minister responsible for finance the current year details of all debt due to National Revenue Authority for the previous year before the 30th day of April. (3) The minister responsible for finance shall contract a third party to collect all the debt due to the National Revenue Authority in the previous year for a fee which shall be determined during the award of the contract."