Law library · Sierra Leone · The Finance Act, 2018.
Section 12, The Finance Act, 2018.
Status not yet checkedThe Finance Act, 2018., Sierra Leone
The Income Tax Act, 2000 is amended in section 176 byrepealing and replacing subsection (9) with the following new
subsection-
"(9) 'The taxable value of all benefits in kind as
contained in section 23 shall for the year of
assessment be the market value of all such benefits
accruing to the employee during the course of his
employment'
Amendment of the Goods And Services Tax Act, 2009
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