Section 102, The Goods and Services Tax Act, 2009

(1) In this section, “receiver” means a person who, withrespect to an asset in Sierra Leone is– (a) a liquidator of a company; (b) a receiver appointed out of court or by a court; (c) a trustee for a bankrupt person; (d) a mortgagee in possession; (e) an executor of the estate of a deceased person; or (f) any other person conducting business on behalf of a person who is legally incapacitated. (2) A receiver shall notify the Commissioner-General in writing within 14 days after the earlier of being appointed to the position or taking possession of an asset of a person liable to GST in Sierra Leone. (3) The Commissioner-General may in writing, notify a receiver of the amount which appears to the Commissioner-General to be sufficient to provide for GST which is or will become payable by the person whose assets are in the possession of the receiver. (4) A receiver– 106 107 appoint representatives. Duties of receivers. Liabilities and obligations of representatives. (a) shall set aside, out of the proceeds of sale of an asset, the amount notified by the Commissioner-General under subsection (3) or such lesser amount as is subsequently agreed on by the Commissioner-General; (b) is liable to the extent of the amount set aside for the GST payable by the person who owned the asset. (5) A receiver is personally liable to the extent of an amount required to be set aside under subsection (4) for the GST referred to in subsection (3) if, and to the extent that, the receiver fails to comply with the requirements of this section.