Law library · Sierra Leone · The Finance Act, 2016
Section 12, The Finance Act, 2016
Status not yet checkedThe Finance Act, 2016, Sierra Leone
Section 155A of the Income Tax Act, 2000 is amended byinserting immediately after subsection (3), the following new
“ (4) All costs associated with sealing of
business premises and other enforcement of
distress actions shall be borne by the taxpayer
against whom the distress action is taken”.
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