Section 3, The National Revenue Authority Act, 2022

(1) The Authority shall have a common seal the affixingof which shall be authenticated by the signatures of - (a) the Chairman or other member of the Board generally or specifically authorised by the Board for that purpose; (b) the Commissioner-General or other officer authorised by him for that purpose. (2) Every document purporting to be an instrument executed or issued by or on behalf of the Authority and to be sealed with the common seal of the Authority authenticated in the manner stated in subsection (1) shall be deemed to be so executed or issued without further proof unless the contrary is proved. (3) In appropriate cases the seal may be affixed to documents outside Sierra Leone.