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Section 12, The Finance Act, 2015

Status not yet checkedThe Finance Act, 2015, Sierra Leone

Section 37 of the Goods and Services Tax Act, 2009 is amendedin subsection (3) by inserting immediately after subsection (3), the following new subsection– “(4) Registered GST traders may file their GST returns and make payment of GST liabilities through an automated system administered by the National Revenue Authority.”

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