Section 19: Section 97 of the Income Tax Act, 2000 is amended by–

(a) the repeal and replacement of subsection (1) by the following new subsection– (1) Subject to section 98, a taxpayer or nominated officer of a partnership or trust shall file a return of income for each year of assessment and make arrangements to pay any balance of tax thereon not later than one hundred and twenty days after the end of the year. (b) the repeal and replacement of subsection (3) by the following new subsection – of section 97 18 19 of section 90 of section 95 (3) The return of income tax shall be accompanied by– (a) in the case of a person carrying on business in Sierra Leone with annual turnover of not less than three hundred and fifty million Leones, a set of accounts certified by a firm of chartered accountants recognized by the Institute of Chartered Accountants of Sierra Leone and accepted by the Commissioner-General; (b) in the case of a non-governmental organization (NGO) or an exempt organiza-tion under section 9, annual accounts and withholding tax compliance returns; (c) in the case of a person carrying on business in Sierra Leone with annual turnover of less than three hundred and fifty million Leones but not less than two hundred million Leones, copies of the annual accounts; and (d) in every other case the annual accounts and supporting documents as may be prescribed by the Commissioner- General.