Section 108, The Goods and Services Tax Act, 2009

(1) The Commissioner-General shall make any forms,notices, returns or other documents to be prescribed or published under this Act available to the public at the offices of the National Revenue Authority, and may also make the documents available by any other means and at any other location he thinks appropriate, including– (a) posting electronic versions of the documents on an official website of the Government of Sierra Leone or the National Revenue Authority; or (b) by making hard copies available for collection from National Revenue Authority offices. (3) A notice or other document issued, served or given by the Commissioner-General under this Act is sufficiently authenticated if the name or title of the Commissioner-General or a tax officer authorised for that purpose, is printed, stamped or written on the document.