Section 12, The Borrowers and Lenders Act, 2014

(1) Where the borrower is a natural person who is a citizenof Sierra Leone, the identity of the borrower shall be the Taxpayer Identification Number assigned under section 99 of the Goods and Services Tax Act, 2009. (2) Where the borrower is a natural person who is not a citizen of Sierra Leone, the identity of the borrower shall be the number on his valid passport. (3) Where the borrower is a legal person formed under the laws of Sierra Leone, the borrower’s identity shall be the Taxpayer Identification Number assigned under section 99 of the Goods and Services Tax Act, 2009. (4) Where the borrower is a legal person formed under a foreign law, the borrower’s identity shall be the Taxpayer Identification Number issued to the borrower by the relevant authority in the jurisdiction where it is legally formed. (5) The name of the borrower is the name that is associated with the applicable type of identity referred to in subregulations (1) to (4).