Law library · Sierra Leone · No. The Extractive Industries Revenue Act 2018No. The Extractive Industries Revenue Act 2018
Section 7, No. The Extractive Industries Revenue Act 2018No. The Extractive Industries Revenue Act 2018
Status not yet checkedNo. The Extractive Industries Revenue Act 2018No. The Extractive Industries Revenue Act 2018, Sierra Leone
(1) The rate of mineral resource rent tax for a year of assessment iscalculated by using the following formula:
40 - Income Tax Rate
100 - Income Tax Rate
(2) For the purposes of subparagraph (1), the income tax rate shall be
the rate specified in paragraph 5 for the year expressed as a whole number.
Uplift for Accumulated Net Expenditure
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