Law library · Sierra Leone · The Income Tax Act, 2000
Section 13: Non-resident person.
Status not yet checkedThe Income Tax Act, 2000, Sierra Leone
A non-resident person is a person who is not resident during the year of assessment or, where subsection (2) or
(3) of section 10 applies, during part of the year of assessment.
P ART IV - INCOME TAX BASE
CHARGEABLE I NCOME
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