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Law library · Sierra Leone · The National Revenue Authority Act, 2002

Section 2: In this Act, unless the context otherwise requires—

Status not yet checkedThe National Revenue Authority Act, 2002, Sierra Leone

"Authority" means the National Revenue Authority; "Board" means the Board of Directors referred to in section 5; "Chairman" means the Chairman of the Board and includes an acting chairman; "Commissioner-General" means the Commissioner-General appointed under section 19; "financial year" means a period of twelve months corresponding with the Government's financial year; "Minister" means the Minister responsible for finance; "revenue" means taxes, duties, fees, levies, fines or other monies charged or collected under the laws specified in the Schedule. PART II—ESTABLISHMENT OF NATIONAL REVENUE AUTHORITY [Margin: Establishment of National Revenue Authority.]

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