Section 55, The Supplementaryappropiation Act, 2022

Any business engaging in the provision or supply ofrenewable energy from solar mini-grids in Sierra Leone shall be eligible for a five-year corporate tax relief, commencing from the date of registering first commercial production or 1st January 2021, or whichever comes later Provided the relief is fully reflected in the tariff price negotiated between the government and the business concerned. Fees, rates and charges for MDAs. Regulation on property Tax. Corporate tax exemption for mini grids. 1. OFFICE OF THE ADMINISTRATOR AND REGISTRAR GENERAL N O SERVICES OFFER Rate 1.0. Business Registration Section 1.1. Sole proprietorship 165,000 1.2. Partnership 172,500 1.3. Change of Name 60,000 1.4. Certified Copy 30,000 1.5. Change of Address 60,000 1.6. Change of Business Nature 60,000 1.7. Filing Fee 7,500 1.8. Closure of Business 7,500 1.9. Search/Verification 15,000 1.10. Opening of New Branch 97,500 2.0. Marriage Registration Section 2.1. Booking of Date 150,000 2.2. Civil Wedding 450,000 2.3. Registration of Christian Marriage Certificate 75,000 2.4. Registration of Muslim Marriage Certificate 75,000 2.5. Sale of Marriage Certificate 75,000 2.6. Certified True Copy 30,000 2.7. Sale of Muslim divorce Certificate 75,000 2.8. Christian Marriage License 375,000 2.9. Non-Impediment Certificate 375,000 3.0. Intellectual Property & Trademarks Registry 3.1. Registration of Trademarks 300,000 3.2. Renewal of Trademarks 300,000 3.3. Assignment of Trademarks 150,000 3.4. Merger of Trademarks 150,000 3.5. Change of Name 100,000 3.6. Change of Address 100,000 3.7. Search Fee 10,000 3.8. Withdrawal of Trademarks 100,000 3.9. Cancellation of Trademarks 100,000 3.10. Amendments of Trademarks 100,000 3.11. Trademarks Certify True Copy 25,000 SCHEDULES FOR NON-TAX REVENUE FEESAND LEVIES 1. LIQUOR LICENCES No Description Rate per Annum (Le) 1. Wine and Beer on and off 500,000 2. Wine and Beer off 500,000 3. Wine and Beer retail off 750,000 4. Saloon Bar 750,000 5. Hotel 2,500,000 6. Occasional 100,000 7. Wholesale 1,000,000 8. Intoxicating Liquor (in Bars) 500,000 1. SCHEDULE OF FEES PAYABLE IN THE MAGISTRATE COURT No Description Fes (Le) 1. Issuing of Claim 30,000 2. Ejectment Notice 5,000 3. Ejectment Summons 10,000 4. Criminal Summons (per count) 10,000 5. Praecipe 5,000 6. Moti on 10,000 7. Filing of Defence and Counter Claim 30,000 8. Filing of Defence 30,000 9. Filing Appeal Notice 25,000 10. Filing of Counter Claim 100,000 11. Entering of Consent Judgment 50,000 12. Addition of Parties 25,000 13. Affidavit of Service 2,000 14. Filing of Affidavits 10,000 15. Court Order 5,000 16. Filing of Court Orders 20,000 17. Issuing of Subpoena 15,000 18. Ejectment Warrant 10,000 19. Execution of Warrant 20,000 20. Filing of Amendment 30,000 21. Copy of Judgment (per page) 5,000 22. Official copies of Court documents: 1 – 10 pages 25,000 11 – 20 pages 30,000 Above 20 pages 50,000 23. Official copies of transcript (per page) 2,000 24. Filing of any other court Document not listed above 20,000 25. Search fee 10,000 N O SERVICES OFFER Rate 5.0 Land Tax: 5.1. Central Freetown 200,000 per Acre 5.2. Other Areas in the West 100,000 per Acre 5.3. Farmland 10,000 per Acre 4. PRICES OF GAZETTE AND PUBLICATION No. Rate 1. Sierra Leone Gazette-Annual 400,000 Subscription-Inland 2. Annual Subscription-Overseas 2,750,000 3. Bound Legislations 35,000 4. Budget Speech 20,000 5. Economic Bulletin 35,000 6. Commissions of Inquiry Report 30,000 7. Commission White Paper N.C.U. R 30,000 8. Presidential Address 22,500 3.12. Opposition of Trademarks 100,000 3.13. Restoration Fee 400,000 3.14. Surcharge 50,000 4.0. Land Registry and Conveyance 4.1. Registration of Instrument 200,000 4.2. Will Deposit 100,000 4.3. Will Withdrawal 10,000 4.4. Certify True Copy 50,000 4.5. Search Fee 50,000 4.6. Stamp Duty Fees 0.1% of Consideration N O SERVICES OFFER Rate 1. Pension cards 65,000 Per Book 2. General Receipt Books 27,000 1 book 3. Accountant-General Receipt Books 25,000 1 book 4. Store Form II Receipt Books 50,000 1 book 5. I.D.T.Books 45,000 1 book 6. Impress Cash Book 195,000 1 book 7. Vote Service Ledger 195,000 1 book 8. Revenue Cash Book 195,000 1 book 9. Way Bill Books 25,000 1 book 5. MINISTRY OF INFORMATION AND COMMUNICATIONS GOVERNMENT PRINTING DERARTMENT 9. Sierra Leone Studies 22,500 10. Sierra Leone Figures 22,500 11. New Education Policy 85,000 12. Quarterly Economic Trends 30,000 13. The Constitution of Sierra Leone 37,500 1991 (Bound) 14. Parliamentary Debate 60,000 15. Public Budgeting Act (Bound) 30,000 16. Constitutional Review Commission 30,000 17. The Public Service Commission 30,000 18. Report of Salpost and White paper 45,000 19. Report of Sierratel and White paper 45,000 20. Sierra Leone Gazette-Local Sales 50,000 21. The Local Government Act,2004 (Bound) 10,000 22. The Education Act,2004 17,500 23. National Social Security and Insurance 20,000 Trust Act,2001 24. The Legal Practitioners Act,2000 20,000 25. Privatisation Act, 2002 20,000 26. State Proceedings Act,2000 20,000 27. Economic Bulletin March,2004 25,000 No. Rate No. 1 Finance Act 2021 No. 1 Finance Act 202140 10. Payment Voucher Book in Quad 100,000 1 book 11. Commitment Control Forms Book 65,000 Per Book 12. S.I.V.Books 65,000 Per Book 13. Allocated Store Ledgers 85,000 Per Book 14. Special Imprest Book 65,000 Per Book 15. Treasury Forms 71 45,000 Per 100 16. Weights and Measures Books 40,000 Per Book 17. Bank paying Slip Book 55,000 Per Book 18. Receipt Cash Books 195,000 Per Book 19. Bank Authority 60,000 Per 100 20. Cattle Traders Licence Receipt 60,000 Per Book Books 21. Advice of Changes Books 50,000 Per Book 22. Special Imprest Forms 80,000 Per 100 23. Standing Imprest Forms 80,000 Per 100 24. Cheque Order Forms 80,000 Per 100 25. Revenue Vouchers 45,000 Per 100 26. Salary Voucher No.68 45,000 Per 100 27. Retirement of Impress Forms 45,000 Per 100 28. Imprest Treasurer Form 129 45,000 Per 100 29. Imprest Adjustment Forms No.130 80,000 Per 100 30. Departmental Warrant 45,000 Per 100 31. Customs Assessment Books 45,000 32. Salary Voucher Verification 50,000 Per 100 33. Store Requisition Books 45,000 Per 100 34. Hard Cover Diaries 27,000 Per Book 35. Soft Cover Diaries 20,000 Per Book 36. Calenders 15,000 Per Copy 37. Invitation cards (cut cards) 4x5 85,000 Per 100 41/ 2x6 95,000 Per 100 5x7 120,000 Per 100 6x8 135,000 Per 100 38. Visiting Cards 1,000,000 Per 100 39. Complementary Slips 45,000 Per 100 40. Letter Head A4 80,000 Per 100 41. Letter Head A5 45,000 Per 100 42. Christmas Cards-Art Board 160,000 Per 100 43. Christmas Cards-Manilla 120,000 Per 100 44. Way Books 27,000 Per Book 45. Attendance Registers 80,000 Per Book 46. Record of Service 350,000 Per 100 47. Pensions Computation 95,000 Per 100 48. Economic Bullentin 50,000 Per Book 49. File Covers 12,000 per copy 50. Invitation Cards-Plain Gilt Edge Per 100 4x5 140,000 Per 100 4x6 150,000 Per 100 5x7 170,000 Per 100 6x8 190,000 Per 100 51. Invitation Cards-Plain Gilt Edge Crested 4x5 150,000 Per 100 4x6 160,000 Per 100 5x7 180,000 Per 100 6x8 200,000 Per 100 52. ALlocated Store Ledgers 85,000 Per Book 53. Visitors Books 130,000 Per Book 54. Order of Service 190,000 Per 100 55. Unauthorized Dev.Forms 70,000 Per 100