Act, 1964, and shall come into force on the first day of Aprl: ment and

Assented to in Her Majesty's name this 13th day ofMay, 1964. LS SUSTICESierra Leone H. L. BOSTON, Governor-General. An Act to Amend the Income Tax Act s present Parliament assembled, and by the authority of the same, as folloWs: [Ist April, 1964.] commence BE IT ENACTED by the Queen's Most Excellent Majesty, by and With the advice and consent of the House of Representatives 1n A 9 Cap.273. Date of 1964, and the Income Tax Act (hereinafter called the principal Act) as hereby amended shall apply to income tax charged or chargeable for the year of assessment commencing on the first ment. o This Act may be cited as the Income Tax (Amendment) ShortheCommence Act, 1964, and shall come into force on the first day of Aprl: ment and application. A 10 of section 2 ofCap. 273. No. 4 lncome Tax (Amendment) day of April, 1964. and cach succeeding year of assessment but income tax for the ycar of assessment 1963/64 or any previous year of assessment shall unless otherwise expressly provided con tinue to be governed by the provisions applicable thereto immediately before the conmmencement of this Act. (a)

Section 2 of the principal Act is hereby amended asfollows by substituting for the definition ing nev definition person " the follow person " includes a company, partnership or any body of persons;"; (6) by the insertion in their appropriate alphabetical place of the following new definitions basis period " except where otherwise specifically defined means, in relation to any year of assess ment, the period by reference to the profits of which any person's assessable income is to be finally computed under section 20; permanent establishment " means a branch, man agement, or other fixed place of business, but does not include an agency unless the agent has, and habitually exercise, a general auihority to nego tiate and conclude contracts on behalf of a person not resident in Sierra Leone or has a stock of merchandise from which he regularly fulfils orders on behalf of such person. A person not resident in Sierra Leone shall not be deemed to have a permanent establishment in Sierra Leone merely because it carries on busi ness dealings in Sierra Leone through a bona fide broker or general commission agent acting in the ordinary course of his business as such. The fact that a person resident outside Sierra Leone maintains inside Sierra L.eone a fixed place of business exclusively for the purchase of goods or merchandise shall not of itself constitute that fixed place of business a permanent establishment of such person. The fact that a company which is resident out side Sier ra Leone has a subsidiary company which is resident in Sierra Leone or which is engaged in trade or business in Sierra Leone (whether through a permanent establishment or otherwise) shall not of itself constitute that sub SIdiary company a permanent establishment of its parent company. No. 4 Income Tax (Amendment) 1964 turnover " means the total gross receipts in money or money's worth of any trade, business, profes sion or vocation during the basis period of any year of assessment including cash and credit sales, investment inconme and any commissions or fees received or receivable for services or other wise: and any goods requiring to be valued for the purpose of ASsessing the turnover shall be valued at their market value at the place in Sierra Leone where they are received by the tax-payer for the purposes of his trade, business, profession or vocation without any deductions whatsoever or on any other basis which to the Commissioner may appear rcasonable : Provided that sums which in the opinion of the Conmmissioner are deposited with a solicitor, banker or other agent on trust for safe keeping or to meet disbursements or expenses incurred with third parties on behalf of the owner of such sums shall not be deemed to be part of the gross receipts of any trade, business, profession or voca tion:"

Section 8 of the principal Act is hereby amended Amendmentof section 8 (a) by repealing and replacing subsection (1) thereof by of Cap. 273. the following new subsections- (1) Where a person not resident in Sierra Leone carries on through a permanent establishment in Sierra Leone any trade or business part of the operations of which are or may be carried on outside Sierra Leone the Commissioner may at his discretion assesS and charge such permanent establishment (irrespective of the fact that it may be constituted as a legally distinct company or body corporate) either- (a) on the profts or gains actually arising from its trade or business in Sierra Leone, or A 11 (6) on a percentage to be determined by the Com missioner not exceeding two per centum of the turnover of its trade or business in Sierra Leone without regard to any actual profits, gains or losses, or (c) where such permanent establishment appears to the Commissioner to be part of a group, on that proportion of the total consolidated profits or gains of the whole group which corresponds to the proportion which the turnover of such establishment in Sierra Leone bears to the total consolidated turnover of the whole group: A 12 No. 4 of section9of Cap. 273. of Cap. 273. Income Tax (Anendment) means Provided that the Commissioner may in determining the proportion of profits attributa ble to- such permanent establishment increase or decrease the same to take account of any considerations which may appear to him to be relevant in the circumstances. (2) In any case where it appears to the Commis sioner that a resident person doing trade or business in Sierra Leone is part of a group, tax may be assessed and charged under the provisions of paragraph (c) of subsection (|) as if such person was a permanent establishment of a non-resident perSon. (3) For the purposes of this section group whose Commercial,of personsgroup cconomic, or financial interests are SO closely associated that it appears to the Commissioner likely that the member or mnembers of the group operating in Sierra Leone, may, with a view to conferring some benefit on other members of the group or on the group as a whole, be SO arranging its or their affairs as to nake a lower profit in Sierra Leone than it or they would make if it or they were totally independent a (b) by renumbering subsections (2) to (6) thereof as subsections (4) to (8) respectively.

Paragraph (b) of subsection (1) of section 9 of theprincipal Act is hereby repealed and replaced by the following paragraph (b) emnoluments payable to the accredited Ambassa dors, High Commissioners or other heads of missions of foreign and commonwealth states resident in Sierra Leone and to members of the official staff of any such mission: Provided that in each case the person in question produces a certificate from the head of the mission certifying that that person is ordinarily resident outside Sierra Leone and is resident in Sierra Leone solely for the purpose of the performance of his duties as a member of such official staff :", of section 22 hereby amended by

(a) the substitution in the first and second lines of paragraph (a) thereof for the words * during the year of assessment " of the words during the basis period relating to the year of assessment mentioned in of the group."; 8ubsection (1) "; No. 4 Income Tax (Amendment) 1964 (6) by the substitution in the second and third lines of paragraph (b) thereof for the words " during any year preceding the year of assessment" of the words " during the basis periods relating to any of the six ycars of assessment immediately preceding the said year of assessment ", (2) The provisions of subsection (2) of section 22 of the principal Act as amended by this section shall apply to tax chargeable for the year of assessment commencing on the first day of April, 1964, and all subscqucnt years of assessment irrespective of the fact that claims for losses deductible under the terms of that subsection prior to such amendment had already been submitted to the Commissioner before the commencement of this Act.

(a) by the substitution of a colon for the fullstop at the end thereof and by the addition immediately thereafter of the following new proviso Provided that in the case of a person engaged in any trade, business, profession or VOcation the chargeable income which such person is deemed to derive from such trade, business, profession or vocation shall, irrespective of the actual profit or loss, in no case be less than two per centum of the turnover of such trade, business, profession or vocation."; (b) by renumbering the existing section as subsection (1) of section 23 and by the addition immediately there after of the following new subsections (2) The provis0 to subsection (1) shall not apply to newly established companies so long as they are entitled to relief from tax under the provisions of section 29. (3) Nothing in this section shall operate to extinguish the right to tax exemptions or privi leges (including privileges in regard to the method of assessment of chargeable income) to which certain specific companies are entitled by virtue of any enactment or specific agreement entered into by the Government unless such enactment has been repealed or such agreement has expired.". A 13 of section 23 of Cap. 273. (2) Every person chargeable with tax for any year of assessment (other than an individual whose sole SOurce of chargeable income arises from employment or a person who has already been assessed for that year) who has not been required

(a) by the repeal and replacement of subsection (2 of Cap. 273. thereof by the following new subsection Amendmeut of section 50 A 14 No. 4 Income Tax (Amendment) 1964 within three months after the commencement of such year of assessment to make a return of his income for that year as provided in subscction (1) shall within fourteen days after the expiration of that period give notice to the Commissioner that he is so chargeable: Provided that any individual who arrives in Sierra Leone during any year of assessment shall give notice within one month of his arrival.": (6) by the addition at the end thereof of the following new subsection (3) Every person liable to tax under section 23 shall submit to the Commissioner a statement of the turnover of his trade, business, profession or statutory declaration by vocation verified by a the taxpayer or some other person duly authorised by him in that behalf.". 8, (1) Section 67 of the principal Act is hereby repealed and Repeal and replacement replaced by the following new section of section 67 of Cap. 273. «Procedure in 67. (1) Immediately upon notice of objection being cases where given in accordance with the provisions of subsec objection or tion (2) of section 62 the taxpayer shall become liable appeal is to pay one-half of the amount fixed by the disputed pending. assessment. (2) In the case of an objection which has not been followed by an appeal the remaining one-half of the said amount or any such amount as may be due under an amended assessment shall become payable three months after the date of the notice of objection, unless the taxpayer shall, before the expiration of that period, have furnished the Commissioner with all the documents or other evidence called for by him in connection with the objection: Provided that in special circumstances the Commissioner may refrain from enforcing payment of the said remainíng one-half or any other such amount as aforesaid if he is satisfied that the taxpayer has through no fault of his own been unable to supply all or any of such documents or evidence within that period. (3) The Commissioner shall determine the amounts payable under subsections (1) and (2) and cause notice thereof to be sent by registered post to the taxpayer at his last known address and pay ment of the amount due shall become enforceable under the provisions of subsection (2) of section 72 seven days after the posting of any such notice.".

(2) Section 67 of the principal Act as replaced by subsection (1) of this section shall apply to cases in which notice of objection was given prior to the commencement of this Act with the modification that the taxpayer shall become liable to nay one-half of the disputed assessment on the commencement of this Act and the remaining one-half, subject to the proviso to subsection (2) of the said section 67, at the expiration of threemonths after the commencement of this Act.". "Enforce ment by Commis sioner. Fourth Schedule. Section 72 of the principal Act is hereby amended(a) by the repcal and replacement of the marginal notethereto and subscctions (), (2) and (3) thereof by the following new marginal note and subsections 72. (1) Thirty days after the date upon whichnotice of assessment has been served or posted in accordance with the provisions of subsection (1) of section 62 the Commissioner or a public officer authorised by him in writing in that behalf may issuea warrant in the Form set out in the Fourth Schedule under his hand to the Sherif, the Under-Sheriff or any Deputy-Sheriff requiring him to levy the amountof any such assessment together with the amount of any penalties payable under the terms of this Act on the lands, goods and chattels of the taxpayer and the aforesaid persons are hereby empowered and requiredto execute the said warrant and make a return there to to a Magistrate's Court within thirty days after the date thereof in all respects as if the said warrant were a writ of fieri facias issued out of a Magistrate'sCourt: Provided that the goods so seized shall neither be remnoved from the premises of the taxpayer nor sold for a period of ten days. of Cap. 273. of section 72 (2) Where the Commissioner has served a notice under subsection (3) of section 67 specifying the amount payable by the taxpayer under the pro visions of that section he or any public officer autho rised by him as aforesaid may, seven days after the posting of such notice, in like manner issue a war rant for the levying of that amount and such warrant shall be executed in all respects in the same manner as a warrant issued under subsection (1). (3) Within the period of ten days referred to in the proviso to subsection (1) the taxpayer may by summons make an application to a Magistrate who may grant a stay of execution for such time and on such conditions as may appear to him to be reasonable if he is satisfied that the taxpayer (a) has through no fault of his own failed to appeal within the time allowed, and A 15 A 16 Replace ment of First Schedule to Cap. 273. (c) has served a notice in writing of the date of hearing of the summons on the Commissioner. (4) A summons taken out under the provi sions of subscction 3 of this section shall he heard by a Magistrate within seven days of the application.". (6) by renumbering the existing subsections (4) and (5) thercof as subsections (5) and (6) respectively.

The First Schedule to the principal Act (as replaced bythe Income Tax (Amendment) Act, 1963) is hereby repealed and replaced by the following new Schedule 201 - 225 226 - 250 251 - 275 £ 276 - 301 - 325 326 - 351 - 375 401 - 376 - 400 426 - 451 475 501 - 525 651 - 526 - 550 551 - 575 676 - 576 - 600 601 - 625 626 - 650 726 - 701 - 725 901 - 926 - 751 - 776 - 800 801 - 825 951 - 976 - 1,000 1,001 - 1,010 1,011 - 1,020 1,021 - 1,030 1,031 - 1,040 (6) has applied to the Court to extend the time for appealing and that that application has not been rejected, and "FIRST SCHEDULE (SECTION 27 (1)) :::::: ::: 3 0 0 12 0 6 12 0 7 4 0 7 10 0 8 2 0 8 8 9 12 0 10 10 0 11 8 0 12 12 0 13 10 0 14 8 0 15 12 0 16 10 17 8 0 18 12 0 19 10 20 8 21 12 0 22 10 0 23 8 0 24 12 0 25 10 26 8 0 27 12 28 10 29 8 0 30 0 0 30 12 0 31 10 0 476 - 500 No. 4 Income Tax (Amendment) 1,041 - 1,050 1,051 - 1,060 1,061 - 1,070 1,071 - 1,080 1,081 - 1,090 1,091 - 1,100 1,101 1,110 1,111 - 1,120 1,121 - 1,130 1,131 - 1,140 1,141 - 1,150 1,151 1,160 1,161 1,170 1,171 - 1,180 1,181 1,190 1,191 1,200 1,201 1,210 1,211 - 1,220 1,221 - 1,230 1,231 - 1,240 1,241 - 1,250 1,251 - 1,260 1,261 1,270 1,271 1,280 1,281 - 1,290 1,291 - 1,300 1,301 1,310 1,311 - 1,320 1,321 1,330 1,331 1,340 1,341 - 1,350 1,351 1,360 1,361 1,370 1,371 - 1,380 1,381 1,390 1,391 - 1,400 1,401 - 1,410 1,411 - 1,420 1,421 - 1,430 1431 - 1,440 1,441 - 1,450 1451 - 1,460 1,4701,461 - 1,471 - 1,480 1,481 - 1,490 1,491 - 1,500 1,5101,501 1,511 - 1,520 1,521 - 1,530 £ S. d. 32 8 0 33 0 0 33 12 0 34 10 0 35 8 36 0 0 36 12 0 37 10 0 38 8 0 39 0 0 39 12 0 40 10 41 8 0 42 0 42 12 0 43 10 0 44 8 0 45 0 45 12 0 46 10 47 8 48 0 0 48 12 0 49 10 0 50 8 S1 0 51 12 0 52 10 0 53 8 0 54 0 0 54 12 0 55 10 0 56 8 0 57 0 0 57 12 0 58 10 0 59 8 0 60 0 0 60 12 0 61 10 0 62 8 0 63 0 0 63 12 0 64 10 65 8 0 66 0 0 68 8 0 69 12 0 A 17 A 18 No. 4 1,531 - 1,540 1,541 - 1,550 1,551 1,560 1,561 - 1,570 1,571 - 1,580 1,581 - 1,590 1,591 1,600 1,601 - 1,610 1,611 - 1,620 1,621 - 1,630 1,631 - 1,640 1,641 - 1,651 - 1,660 1,661 - 1,670 1,671 - 1,680 1,681 - 1,690 1,691 - 1,700 1,650 1,701 - 1,710 1,711 - 1,720 1,721 1,731 1,730 1,740 1,741 - 1,750 1,751 1,760 1,761 1,770 1,771 - 1,780 1,781 1,790 1,791 - 1,800 1,801 1,810 1,811 1,820 1,821 - 1,830 1,831 - 1,840 1,841 - 1,850 1,851 - 1,860 1,861 - 1,870 1,871 - 1,880 1,881 - 1,890 1,391 1,900 1,901 - 1,910 1,911 1,920 1,921 1,930 1,931 1,940 1,941 - 1,950 1,951 - 1,960 1,961 - 1,970 1,971 - 1,980 1,981 - 1,990 1,991 2,000 2,001 - 2,010 2,011 - 2,020 2,021 - 2,030 2,031 - 2,040 Income Tax (Anendment) 70 16 0 72 0 0 73 10 0 76 4 0 77 8 78 12 0 79 16 0 81 0 0 84 12 0 0 83 8 0 85 16 0 87 0 0 88 10 0 90 0 92 8 91 4 0 93 12 94 16 96 0 97 16 0 99 12 103 4 0 105 0 0 106 10 0 108 0 0 109 16 0 .. 111 12 .. 113 8 0 .. 115 4 .. 117 0 118 16 120 12 122 8 0 124 4 0 126 0 0 .. 130 16 127 10 0 129 0 0 .. 132 12 .. 134 8 .. 136 139 16 0 141 12 0 144 0 0 145 16 0 148 4 0 150 12 0 £ 2,041 2,050 2,051 - 2,060 2,061 - 2,070 2,071 - 2,080 2,081 - 2,090 2,091 - 2,100 2,101 - 2,110 2,111 - 2,120 2,121 - 2,130 2,131 2,141 2,151 2,161 2,171 2,181 2,191 2,201 2,211 2,221 2,231 2,241 2,251 2,140 2,150 2,160 2,170 2,180 2,321 2,190 2,200 2,210 2,220 2,230 2,240 2,250 2,260 2,261 - 2,270 2,271 - 2,280 2,281 - 2,290 2,291 - 2,300 2,301 - 2,310 2,311 - 2,320 2,330 2,331 2,340 2,341 - 2,350 2,351 - 2,360 2,361 2,370 2,371 - 2,380 2,381 - 2,390 2,391 - 2,400 2,401 - 2,410 2,411 - 2,420 2,421 - 2,430 2,431 - 2,440 2,441 - 2,450 2,451 2,460 2,461 - 2,470 2,471 - 2,480 2,481 - 2,490 2,491 - 2,500 2,501 - 2,510 2,511 - 2,520 2,521 - 2,530 2,531 - 2,540 2,541 - 2,550 2,551 2,560 2,561 - 2,570 153 0 0 .. 154 16 0 .. 157 4 .. 159 12 162 0 171 0 172 16 0 175 4 0 177 12 0 180 0 0 181 16 0 184 4 0 186 12 0 189 0 0 191 8 0 194 8 0 196 16 0 199 16 0 202 10 205 4 0 208 4 0 210 12 0 213 12 0 216 0 0 219 0 0 222 0 0 227 8 229 16 232 16 235 10 238 4 241 4 0 243 12 0 246 12 249 0 252 0 255 0 258 0 261 12 0 265 4 0 268 16 0 272 8 0 .. 276 0 0 .. 279 0 0 .. 282 12 0 286 4 0 289 16 0 293 8 0 297 0 0 A 19 A 20 No. 4 £ 2,571 - 2,580 2,581 - 2,590 2,591 - 2,600 2,60! - 2,610 2,611 - 2,620 2,621 - 2,630 2,631 - 2,640 2,641 - 2,650 2,651 2,660 2,661 - 2,670 2,671 - 2,680 2,681 2,690 2,691 - 2,700 2,701 - 2,710 2,711 - 2,720 2,721 - 2,731 2,740 2,741 - 2,750 2,751 - 2,760 2,761 - 2,770 2,771 - 2,780 2,781 - 2,790 2,791 - 2,800 2,801 - 2,810 2,811 - 2,820 2,821 - 2,830 2,831 2,840 2,841 - 2,850 2,851 - 2,860 2,730 2,861 - 2,870 2,871 - 2,880 2,881 - 2,890 2,891 2,900 2,901 - 2,910 2,911 - 2,920 2,921 - 2,930 2,931 2,940 2,941 - 2,950 2.951 - 2,960 2,961 2,970 2,971 - 2,980 2,981 - 2,990 2,991 3,000 3,0103,001 3,011 3,021 3.051 3,061 3,020 3,030 3,0313,041 3,050 3,040 3,060 3,070 3,071 - 3,080 3,081 - 3,090 3,091 - 3,100 300 0 0 303 12 0 307 4 0 310 16 0 .. 314 8 0 .. 318 321 0 ) 0 0 324 12 0 328 4 0 331 16 0 335 8 0 339 0 0 342 0 0 .. 345 12 0 349 4 0 352 16 0 356 8 0 360 0 0 363 0 0 366 12 0 370 4 0 .. 373 16 0 .. 377 8 0 .. 381 0 0 384 0 0 387 12 0 391 4 0 394 16 0 398 8 0 402 0 0 405 0 0 408 12 0 412 4 0 415 16 0 419 8 0 423 0 0 426 0 0 429 12 0 433 4 0 436 16 0 440 8 0 444 0 0 447 0 0 450 12 0 454 4 0 457 16 0 461 8 0 465 0 0 468 0 0 471 12 475 4 0 478 16 0 482 8 0 3,101 - 3,110 3,111 - 3,120 3,121 - 3,130 3,131 - 3,140 3,141 3,151 3,161 3,171 - 3,180 3,181 - 3,190 3,150 3,191 - 3,200 3,160 3,201 3,210 3,170 3.211 - 3,220 3.221 - 3.230 3,281 3.231 - 3,240 3,241 - 3,250 3,251 - 3,260 3,261 3,270 3,291 3,271 - 3,280 3,301 3,311 3,290 3,300 3,310 3,320 3.321 - 3,330 3,331 3,340 3,341 - 3,350 3,351 - 3,360 3,361 - 3,370 3,371 - 3,380 3,381 - 3,390 3,391 - 3,400 3,401 3,410 3,411 - 3,420 3,421 - 3,430 3,431 3,440 3,441 3,450 3,451 3,460 3,461 3,470 3,471 - 3,480 3,481 - 3,490 3,491 - 3,500 3,501 - 3,510 3,581 3,511 - 3,520 3,521 - 3,530 3,531 - 3,540 3,541 - 3,550 3,551 - 3,560 3,561 - 3,570 3,571 - 3,580 3,590 3,591 - 3,600 .. 489 0 492 12 496 4 499 16 S. d. 507 0 517 4 520 16 0 531 0 0 534 12 0 538 4 0 541 16 0 545 8 0 S49 0 552 0 0 555 12 0 559 4 0 562 16 0 566 8 570 0 0 573 0 0 576 12 0 580 4 0 583 16 0 587 8 591 0 0 594 0 0 597 12 0 601 4 0 604 16 0 608 8 0 612 0 0 615 0 0 618 12 622 4 625 16 629 8 0 633 0 0 636 0 0 639 12 0 643 4 0 646 16 0 650 & 0 654 0 0 657 12 0 A 21 A 22 of Cap. 273 by addition ofnew fourth schedule, of.. I-Over 3,600 per annum but under £6,000 per annum: Take tax on £3,600 plus 40 per cent of the excess over £3,600. l|-Oer £6,000 per annum but under £9,600 per annum: of... Take tax on £6,000 plus 45 per cent of the excess over £6,000 III Oer £9,600 per annum: Take tax on £9,600 plus 50 per cent of the excess over £9,600,"

The principal Act is hereby amended by the additionat the end thereof of the following new Schedule To: The Sheriff, etc. "FOURTH SCHEDULE THE INCOME TAX ACT (Cap. 273) COMMISSIONER'S EXECUTION WARRANT In the Office of the Commissioner of Income Tax. Assessment of tax due fromn.. for the year of assessment 196.../196... DATED at.. We command you that of the goods and chattels of... ....if the same be sufficient and if not then of the personal estate, lands, tenements, hereditaments and other real estate of -you cause to be made the Sum of..... being the amount of/one-half of/the outstanding balance of the tax due trom him for the year of assessment 196.../196.. together with the Sum of.. .being the amount of the penalties payable by him under the provisions of the Income Tax Act and that you have that money before the Magistrate's Court at.... (Section 72). immediately after the execution thereof to be paid to the Accountant General., and in what manner you shall have executed this warrant make appear to that Court immediatey after the execution thereof and have there and then this warrant. .this. ...day Commissioner of Income Tax." No. 4 Income Tax (Amendment) 1964 M.P. 3/1/20 A 23 Passed in the House of Representatives this 8th day of May, in the year of our Lord one thousand nine hundred and sixty-four. S. V. WRIGHT, Clerk of the House of Representatives. THIS PRINTED IMPRESSION has been carefully compared by me withthe Bill which has passed the House of Representatives and found by me tobe a true and correctly printed copy of the said Bill. S. V. WRIGHT, Clerk of the House of Representatives.