Section 34, The National Investment Board Act, 2022

In addition to complying with the terms and conditions ofhis licence an Investor shall (a) observe and adhere to the laws of Sierra Leone ; (b) implement his proposals in accordance with the business plan submitted with his application for a licence; (c) properly keep financial and accounting records of the Investment and submit a copy of a certified financial report to the Board within 3 months after the preceding financial year; (d) keep data relating to operations of the investment enterprise for a period of 7 years; (e) respond within the period prescribed by a written notice to any query from the Board in connection with operations of the investment enterprise; (f) periodically avail the books of accounts to the body responsible for taxation ; (g) register with the tax administration and file timely tax returns even in cases of entitlement to tax exemption; (h) permit the Board or its employee or agents access to monitor the operation of the business enterprise. 22 23