Law library · Sierra Leone · The Finance Act, 2018.
Section 10, The Finance Act, 2018.
Status not yet checkedThe Finance Act, 2018., Sierra Leone
The Income Tax Act, 2000 is amended in subsection (1) ofsection 114 by repealing and replacing paragraphs (a) and (b) with
the following new paragraphs-
(a) 5% of the CIF value of the goods imported;
(b) 5% of the value of the goods imported.
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