Section 9, The Finance Act, 2018.

The Income Tax Act, 2000 is amended in section 99 byrepealing and replacing subsection (1) with the following new subsection - "(1) Every person who makes payment of Sierra Leone source interest, dividends, royalties, management fees, rent or any other income from a source in Sierra Leone, whether the taxpayer is resident or not in Sierra Leone, or any person who awards or intend to award contract for the supply of goods and the provision of services to resident or non-resident supplier shall file an information return to the Commissioner within 30 days of the award of such contract or the making of such payments containing the following information- (a) the name, address, other contact details and TIN (where appropriate) of each person receiving such payment or income; (b) total contract value, duration of the contract, method and time of payment for the contract or income and the total tax payable or withheld from such payment; (c) evidence of payment of withholding and all other related taxes on the contract or income earned; and (d) such additional information as the commissioner may require. of section 95. of section 96. Amendmentof section 99 of section 85 No. 2 Finance Act 2018 No. 2 Finance Act 20186 7