Section 25, The Finance Act, 2018.

(1) The National Revenue Authority may install aprescribed device or software in a taxable premises, facility or installation in order to obtain information on all business transactions undertaking including supplies made for goods and services and payment received in a year of assessment in order to determine the tax liability for the period of assessment. (2) The National Revenue Authority in consultation with the minister responsible for finance may approve any taxable person's premises, facility or installation for installation of the prescribed devise or software referred to in subsection (1) (3) An owner of any taxable premises, facility or installation who refuses access to his premises, facility or installation for the prescribed devise to be installed shall be liable to a penalty consistent with the tax laws of Sierra Leone .