Preamble, The Goods and Services Tax Act, 2009

THE GOODS AND SERVICES TAX ACT, 2009 Being an Act to provide for the imposition of a broadbased tax on the consumption of goods and services in Sierra Leone and to provide for other related matters. [1st September, 2009 ] E NACTED by the President and Members of Parliament in this present Parliament assembled. Date of commencement. PART XX– APPOINTMENT OF REPRESENTATIVES 100. Power to appoint representatives. 101. Liabilities and obligations of representatives. 102. Duties of receivers. 103. Directors of companies 104. Officers of unincorporated bodies. 105. Continuity of partnerships or unincorporated associations. 106. Death or insolvency of taxable person or mortgagee in possession. 107. Trustee treated as separate person. PART XXI– FORMS AND NOTICES 108. Forms, notices and authentication of documents. 109. Service of notices. 110. Validity of documents. PART XXII–MISCELLANEOUS 111. Purposive interpretation of Act. 112. Regulations. 113. Repeals, savings and modifications. 114. Payment of tax into Consolidated Fund. 115. Amendment of Act No. 11 of 2002. SCHEDULES First Schedule Second Schedule Third Schedule Fourth Schedule v S IGNED this 10th day of July, 2009 DR. ERNEST BAI KOROMA, President. LS No. 6 Goods and Services Tax Act 2009 Interpretation. PART 1–PRELIMINARY