Section 23: Section 52 ofile FinanceAct 2021 is amended by repealing

-a t.pf"Ji"g ,n"i*ction with the fo[owing trew seclion 52- Rcp.trirtioD 52 (l) Notwithstanding any other law or enactment to of ixport the contrary an exPorter ofproccada a) mining and Mineral Products: b) quarrying Producls; c) agriculturalProducts; d) forest aod forestrY Products; ei fisheries and marine productsl and f) other Products' shall from the lst dayofJanuary 2024 rePatriate for - ,tffJ,fr. rf,t tgft ,fte commercial batrking syster! the -iri-r- "t:O p".ent ofhis export proceeds to-Sierra I--eon" ,^,itfrio a petod of45 days fiom the day ofexpon x No. I The Finance Act, 2024 (2) The exponer referred to under subsection ( I ) shall make prio; comr:ritment to the relevant ministry, deparanent and ageocy (MD.A) Io rcpatriate through the commercial banking system and Erlrt (ubmi? copies of thc rEpaaiatioD documents to the Bank of Sierra Leone ard relevant MDA as evidence ofexport. (3) Where the exporter referred to lmder subsection (l) fuils toa) repatriate as specified under subsection (l), he shall be liable to pay as penalty an accrued interesl applied on the minimurn amount to be repatriatdd al the prevailing LIBOR rate; and b) submit eyidence of repatriation referred to under sub-section (2) it shall be presumed that the exponer has contravened sub-section ( I ) and shall not be issued renewal ofannual licilse and expofl clearatrce cenificate unless tbe contra.--' is Proved FINANCE ACT 2023 a) Le0.l on billable or-net mobile voice calls per minute; b) Le0.05 on billable off-nel mobile voice calls per minute; c) Le0.2 on outgoing intemational voice calls perminute: f,4. Section I 3 ofthe Finance Act 2023 is amended by repealing Amexocnr and relrlacing thar section with rhe following new secrion t3 :i:"jl,.lT. t Regutatory Fees 13 There shall be imposed on telecor.launication of 2023' !:j:t'" operarors the foll;wjng regularory (char.g;--.\ on cellular services- !7 28 The Finance Act, 2021No. I Ameodment Of A.I NO 25 ol 2023. d) 2?i, of the tolal commission. fees or charges deriyed from mobile money transactions; and -O uundles)tn tbe totil sales value'" TTIETAX AND DUry EXEMPTIONS ACT 2023