Law library · Sierra Leone · The Income Tax Act, 2000
Section 84: Principles of taxation for companies.
Status not yet checkedThe Income Tax Act, 2000, Sierra Leone
(1) A company is liable to tax separately from its shareholders.(2) Subject to subsection (3), a dividend received by a resident company from another resident company is exempt
from taxation.
(3) Subsection (2) does not apply to a dividend received by a financial institution by virtue of its ownership of shares
in the company paying the dividend.
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