Section 3, The Income Tax (Clearance) Act, 1970 [Margin: Short title.]

(1) The Commissioner shall on an application by a person intending to depart from Sierra Leone and if satisfied that the applicant has fulfilled all the obligations imposed upon him by the Income Tax Laws, issue to such applicant a certificate in terms of paragraph (a) of section 2. (2) The Commissioner may on application by a person intending to depart from Sierra Leone and if he is of the opinion that the collection of the income tax payable by the applicant shall not be jeopardized by his departure from Sierra Leone, issue to such applicant a written statement in terms of paragraph (b) of section 2. [Margin: Person to produce Commissioner's certificate or statement.]