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Section 19, The Finance Act, 2011.

Status not yet checkedThe Finance Act, 2011., Sierra Leone

(1) All non-citizens in Sierra Leone for more than 182days in any calendar year, are required to be in possession of work permits obtainable on application to the Ministry responsible for labour. (2) Subject to subsection (2) of section 17, a foreign employee shall be liable to income tax at the same rate applicable to Sierra Leonean citizens.

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