Law library · Sierra Leone · The Finance Act, 2018.
Section 5, The Finance Act, 2018.
Status not yet checkedThe Finance Act, 2018., Sierra Leone
The Income Tax Act, 2000 is amended by inserting thefollowing new section immediately after section 9 -
"Exempt Provision 9A. Notwithstanding section 9, withholding taxes, corporate and
other related taxes shall be
applied in accordance with this
Act on all income generating
activities undertaking by the
Date of
Commencemen t
of section 1
Of section 2
Repeal of
sections
30 to 38
of section 9.
No. 2 Finance Act 2018 No. 2 Finance Act 20184 5
organisations specified in
section 9 in-cluding goods and
services tax as contained in the
Goods and Services Tax Act
2009 where a chargeable supply
is made."
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