Section 4: For purposes of paragraph 2–

"large tipper" means a tipper truck with a minimum gross weight of 3.5 tonnes; and "small tipper" means a tipper truck with a maximum gross weight less than 3.5 tonnes. NATIONAL REVENUE AUTHORITY ACT, 2002 [Margin: Amendment of section 12 of No 11 of 2002.] 26. Section 12 of the National Revenue Authority Act, 2002 is amended in subsection (3A) by inserting the following new paragraphs– (e) There shall be a 25% penalty imposed on the late payment of non-tax revenues after their due dates. (f) Where 'Good Cause' is shown, the Commissioner-General may waive the penalty imposed with special consideration to circumstances where the delay in payment is outside the control of the company or taxable person. TELECOMMUNICATIONS ACT, 2006 [Margin: Amendment of section 26 of No 9 of 2006.] 27. Section 26 of the Telecommunications Act, 2006 is amended by inserting immediately after section 26 the following new section– [Margin: Telecom Royalty.] 26A. (1) Subject to sub-sections (2) and (3), there shall be paid by all telecommunications operators a 0.5% royalty on their turnover being an allowable deduction in computing the final corporate tax payable. 30 No. 1 Finance Act 2017 (2) In this section," turnover" means all sums paid by telecommunication services users to telecommunication services operators for goods supplied and services rendered by the operator, including monies received or receivable during the normal course of their business operations . (3) In this section, "tele- communications" means a transmission, emission or reception of signs, signals, writing, images, sounds or intelligence of any nature by wire, radio, optical or other electro-magnetic systems whether or not such signs, signals, writing, images, sounds or intelligence have been subjected to rearrangement, computation or other processes by any means in the course of their transmission, emission or reception. (4) The royalty referred to in subsection (1) shall be collected by the National revenue Authority and paid directly into the Consolidated Revenue Fund. (5) Collection and recovery procedures applicable to income tax are applicable to the collection and recovery of the royalty. GOODS AND SERVICES TAX ACT, 2009 [Margin: Amendment of Second Schedule to Act No 6 0f 2009.] 28. The Second Schedule to the Goods and Services Tax Act is amended by deleting paragraph (16) and substituting the following new paragraphs– No. 1 Finance Act 2017 31 "16. Supply: Importation of materials for hotels Description: imported materials required for the construction and setting up of a hotel with at least 100 rooms for the period 1st January, 2016 to 31st December, 2018. 17. Supply: Issuance of official national identification documents Description: Passport, Voters ID Card and National ID Card. 18. Supply: Baby foods Description: Milk and cream, concentrated or containing added sugar or other sweetening matter, in powdered, granular or other solid for, as described under HS Code 0402. 19. Supply: Exercise Books Description: The importation or supply of exercise books that are work books with printed texts and blank spaces to be filled in, as described under HS Code 4820.20.10 and workbooks under HS Code 4820.20.90. 20. Supply: Raw fish Description: The importation or supply of raw fish as described under HS Code 1604.1 21. Supply: Solar and energy saving equipment Description: Importation and sale of Photovoltaic System Equipment and low energy or energy efficient appliances that meet relevant InternationalE l e c t r o - t e c h n i c a l Commission (IEC) global standards." 32 No. 1 Finance Act 2017 CUSTOMS ACT, 2011 [Margin: Amendment of section 7 of Act No 9 0f 2011.] 29. Section 7 of the Customs Act 2011 is amended by – (a) deleting subsection (14) and substituting the following new subsection– '(14) In cases where the final determination of amounts payable on imported or exported goods is delayed, the importer, upon request in writing to the Commissioner-General may withdraw goods from Customs control subject to providing a sufficient guarantee from any source acceptable by the Commissioner-General that will cover the ultimate payment of any duties and taxes to which the goods may be liable" (b) inserting the following new sub-sections immediately after sub-section (14) - " (15)In the case of special consignments including– (a) emergency or relief goods; (b) arms and ammunition; (c) diplomatic goods; (d) securitized notes; and (e) subject to subsection (16), perishable goods, the Commissioner-General may upon written application by the importer or exporter authorise immediate release from Customs control, whilst the related customs formalities are completed at a later date but not exceeding 30 days. No. 1 Finance Act 2017 33 (16) In the case of a special consignment that consists of perishable goods, the goods– (a) shall be released after meeting the selectivity criteria as contained in the Customs Automated Systems; (b) shall not be subject to Customs physical inspection at the ports; and (c) may be subject to post clearance audit. (17) For the purposes of this section, "perishable goods" means– (a) onions; (b) potatoes; (c) fresh tomatoes; (d) poultry products; (e) apples; (f) pigs' feet; (g) sausages; (h) margarine; (i) butter; (j) fish; and (k) any other foodstuff or food product determined by the Commissioner-General to be perishable. 34 No. 1 Finance Act 2017 (18) If an importer or agent fails to complete the customs formalities in accordance with subsection (15) within 30 days– (a) the importer or agent shallbe liable to pay a penalty of Le 2,000,000; and (b) the importer or agent may not import or export any other goods until the customs formalities are completed."; [Margin: Amendment of section 11 Act No 9 0f 2011.] 30. Section 11 of the Customs Act 2011 is amended by inserting immediately after subsection (4), the following new subsection– "(5) Mandatory Customs Clearing documents means– (a) Commercial Invoice; (b) Packing List; (c) Classification and Valuation Certificate; (d) Bill of Lading; (e) Delivery Order; (f) bank payment receipt; (g) Permit Clearance approval (where applicable); (h) Fumigation and Health Certificates (where applicable); (i) any other document prescribed by the Commissioner-General to be a mandatory Customs Clearing Document." No. 1 Finance Act 2017 35 [Margin: Amendment of section 12 Act No 9 0f 2011.] 31. Section 12 of the Customs Act 2011 is amended by - (a) deleting subsection (2) and substituting the following new subsection- "(2) If a report under section 8 or a goods declaration under section11 is inaccurate, in accordance with subsection (1), the goods that are reported or declared are liable to be seized and forfeited and the Commissioner-General may, unless satisfied that the inaccuracy is inadvertent, exercise powers under this Act to seize and forfeit those goods." (b) inserting immediately after subsection (2) the following new subsection- (2A) For the purposes of subsection (3), an inaccuracy is not inadvertent if it - (a) is an under-declaration of the quantity of goods; (b) is a mis-description of the goods; (c) states incorrect packing details; (d) states incorrect ownership details; or (e) is a manipulation of import trade information (whether before or after the manifest has been electronically registered, or after duty has been assessed by the Commissioner-General, and the inaccuracy results in, or would result in if not detected, a loss of revenue.". [Margin: Amendment of section 26 Act No 9 0f 2011.] 32. Section 26 of the Customs Act 2011 is amended by 36 No. 1 Finance Act 2017 (a) deleting subsection (4) and substituting the following new subsection- "(4) All payments of duties, taxes and other levies exceeding Le 500,000 by importers, exporters, customs clearing agents and other persons shall be made - (a) electronically; (b) by bank cheque, debit card or credit card at a designated Commercial Bank in Freetown or elsewhere in Sierra Leone; or (c) at any Customs office prescribed by the Commissioner-General." (b) inserting the following new sub-sections immediately after sub-section (4) the following new subsections– "(5) Upon written application by a taxpayer, the Commissioner General may enter into a time-to-pay agreement specifying instalment payment in respect of any duties, taxes and levies; (6) The Commissioner-General may recover any duty, interest or penalty imposed under this Act by exercising the enforcement powers of the Commissioner-General under the Income Tax Act, 2000." [Margin: Amendment of section 77 Act No 9 0f 2011.] 33. Section 77 of the Customs Act 2011 is amended by deleting paragraph (h) and substituting the following new paragraph– No. 1 Finance Act 2017 37 "(h) Any person who contravenes this section, commits an offence and shall be liable on conviction to a fine of not less than Le 100,000,000 and not more than Le200,000,000 or a term of an imprisonment not less than two years or to both such fine and imprisonment." [Margin: Amendment of section 80 Act No 9 0f 2011.] 34. Section 80 of the Customs Act 2011 is amended by– (a) deleting subsection (4) and substituting the following new subsection– " (4)Any person who- (a) hinders, obstruct or assaults an officer in the performance of his duties under this Act; (b) fails to comply with any lawful demand made by an officer in the performance of his duties under this Act shall be liable to a penalty of Le150,000,000." (b) inserting immediately after subsection (4) the following new subsection - "(5) A person who contravenes a provision of subsection (4) commits an offence and is liable on conviction to a fine of not less than Le 200,000,000 and not more than Le300,000,000 or a term of imprisonment not exceeding two years, or to both such fine and imprisonment."; (c) by deleting in subsection (6) the words "and the importer or exporter shall be liable to a fine not exceeding fifty million Leones" and substituting "and the provisions in this Act relating to forfeiture of goods shall apply accordingly"; 38 No. 1 Finance Act 2017 (d) inserting the following new subsection immediately after subsection (6) - "(7) If a shipping agency lodges a report or declaration that contains an inaccuracy that is not advertent, in accordance with subsection (2) of section 12, the shipping agency commits an offence and shall, on conviction, be liable to a fine of not more than Le400,000,000 or a term of imprisonment not exceeding three years, or to both such fine and imprisonment.". GENERAL PROVISIONS [Margin: Amendment of section 18 of Act No. 3 of 2012.] 35. The National Minerals Agency Act, 2012 is amended by repealing and replacing section 18 with the following new section– [Margin: "Revenues] 18. All revenues collected by or due to the Agency shall be paid into a Special Treasury Account of the Consolidated Fund: Provided that the following revenues shall not be paid into the special Treasury Account of the Consolidated Fund– (a) monies accuruing to the Agency in the course of its operations; (b) minerals and trading rights application fees; (c) monitoring fees and precious mineral valuation fees; and (d) regulatory fees, fines and other monetary sanctions imposed by the Agency". [Margin: Amendment of section 36 Act No 6 of 2016.] 36. Section 36 of the Finance Act 2016 is amended by deleting that section and substituting the following new section– "36. (1) There is hereby imposed a National Free Health Care Levy of 0.5% on all payments made to contractors, both local and foreign, for the supply of goods and services which shall be payable on or before the 15th day of the month following the transaction. (2) The implementation of the levy under this subsection shall operate as a withholding tax and filing requirements, collection, audit and enforcement shall be subject to the Income Tax Act, 2000." No. 1 Finance Act 2017 39 [Margin: Auctioned goods.] 37. All goods that are to be auctioned shall attract the appropriate taxes and charges on the purchase price of the goods during the public auction exercise [Margin: Africa Union Account levy.] 38. (1) There is hereby imposed on all imports into Sierra Leone, a levy at the rate of 0.2% of their value determined as follows- (a) the C.I.F value at the port of disembarkation or discharge for imports arriving by sea; (b) the C.I.F value at the point of entry into the African Union Customs territory, in the case of imports arriving by road; (c) the Customs value at the port of disembarkation or discharge for imports arriving by air, to be paid into the African Union Levy Account established at the Bank of Sierra Leone for the purpose of funding the operations of the African Union: Provided that this levy shall not apply to imports from African Union countries. (2) The Commissioner General of the National Revenue Authority shall be responsible for the assessment and collection of the levy and shall, for that purpose, open an additional column in its ledgers to record a daily account of amounts received in respect of the levy and the securities and privileges applicable in the collection of the fiscal revenues of Sierra Leone shall apply in the collection of the levy. (3) The Commissioner General of the National Revenue Authority shall pay the levy collected on the following working day or, at the latest, within a period not exceeding one month from the date of collection, into the account at the Bank of Sierra Leone opened in the name of AU, and shall obtain appropriate receipts. (4) The Commissioner General of the National Revenue Authority shall declare at the end of every three months, the amount of the levy collected and paid to the African Union Account at the Bank of Sierra Leone during that period and reconciliation of the amount declared, collected and paid shall be made between the Customs Service Department and the Bank of Sierra Leone. 40 No. Finance Act 2017 (5) Subsection (1) shall not apply to the following imports– (a) goods brought in as aid, gifts and non-repayable grants received by the Government or charitable organisations registered as such under the laws of Sierra Leone and intended for charitable purposes for the common good; (b) goods imported as part of financing agreements containing provision expressly exempting the goods concerned from any fiscal or para-fiscal levy; (c) goods on which the levy has been previously paid in an African Union country. Passed in Parliament this 25th day of May, in the year of our Lord two thousand and Seventeen. IBRAHIM S. SESAY, Clerk of Parliament. THIS PRINTED IMPRESSION has been carefully compared by me with the Bill which has passed Parliament and found by me to be a true and correct printed copy of the said Bill. IBRAHIM S. SESAY, Clerk of Parliament. PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTING DEPARTMENT, SIERRA LEONE. GAZETTE NO. 30 OF 8TH JUNE, 2017