The Entertainment Tax (Amendment) Act, 2004.

No. Entertainment Tax (Amendment) 2004 Short title. S IGNED this 1st day of December, 2004. ALHAJI AHMAD TEJAN KABBAH, President. LS No. 12 2004 Sierra Leone The Entertainment Tax (Amendment) Act, 2004. Being an Act to amend the Entertainment Tax Act, 1971. [1st April, 2004] E NACTED by the President and Members of Parliament in this present Parliament assembled. Date of commencement. 2 3

This Act shall be deemed to have come into operation onthe 1st day of April, 2004.

The Pay-Roll Tax Act, 1972 is amended by the repeal andreplacement of subsection (1) of section 2 by the following subsection– (1) Subject to this Act, there shall be charged, levied upon and paid by every employer a pay-roll tax in respect of every employee who is not a citizen for each calendar year irrespective of the time within the calendar year during which the employee is employed as follows:– (a) nationals of ECOWAS countries Le500,000.00 (b) other foreign nationals. Le3,000,000.00” Amendment of Act No. 16 of 1972. “Imposition of pay-roll tax”. C o m m e n c e - ment. Passed in Parliament this 1st day of November, in the year of our Lord two thousand and four. J. A. CARPENTER, Clerk of Parliament. T HIS P RINTED IMPRESSION has been carefully compared by me with the Bill which has passed Parliament and found by me to be a true and correct printed copy of the said Bill. J. A. CARPENTER, Clerk of Parliament. No. 11 Pay-roll Tax Tax (Amendment) 2004