Section 2, The Goods and Services Tax Act, 2009

(1) In this Act, unless the context requires otherwise– “acquisition” in relation to a supply, means- (a) goods or services supplied to a recipient by a supplier; or (b) the receipt of goods or services, by a person at the instigation of a supplier or under an agreement between a supplier and a recipient; (c) if another person is treated as making a supply to the person, a corresponding receipt of that supply; “aircraft’s stores” means stores for the use of the passengers or crew of an aircraft or for the service of an aircraft; “approved form” means a form approved under this Act; “capital asset” means an asset, whether tangible or intangible, acquired by a person for use in the person’s taxable activity but does not include- (a) consumables or raw materials; or (b) an asset acquired for the principal purpose of resale in the ordinary course of carrying on the person’s taxable activity, whether or not the asset is to be sold in the form or state in which it was acquired; “Commissioner-General” means the Commissioner- General appointed under section 19 of the National Revenue Authority Act, 2002. “company” means an incorporated or unincorporated association or body of persons created or recognised under an enactment in force in Sierra Leone or elsewhere, but does not include a partnership or trust; “court” means the High court; “discount” means a deduction from the usual selling price in accordance with an internal policy of the taxable person set out by the taxable person and applicable to all customers that meet the internal pricing criteria; “exempt,” in relation to a supply or import, means- (a) a supply or import that is specified as exempt in the Second Schedule; (b) a supply of a right or option to receive a supply that will be exempt under the Second Schedule; “exempt use” means the use of goods or services to make an exempt supply including where- (a) goods or services initially acquired for the purpose of making supplies other than exempt supplies or purposes including supplies that are used wholly in making exempt supplies; 2 3 Commencement. Act No. 11 of 2002. (b) goods or services that are initially used wholly or partly for making non-exempt supplies but that at a later point (the time of the exempt use) are used wholly in making exempt supplies, and for this purpose, a wholly exempt use includes a use predominantly to make exempt supplies, where the supplies used in making taxable supplies will constitute less than 5% of the total use of the goods or services; “export,” in relation to a supply of goods, means goods delivered to or made available at, an address outside Sierra Leone, and for this purpose evidence of– (a) the consignment or delivery of goods to an address outside Sierra Leone; or (b) the delivery of the goods to the owner, charterer or operator of a ship or aircraft engaged in international transport for the purpose of carrying the goods outside Sierra Leone, is considered sufficient evidence that the goods have been exported, in the absence of proof to the contrary; “face value”, in relation to a voucher, means a monetary amount stated on the voucher (whether visibly, electronically or otherwise, including where the amount is intrinsically connected to the voucher by means of a unique identification number or some other means of linking the voucher with the amount), which represents the value of supplies of goods or services for which the voucher is redeemable; “face value voucher” means a voucher which entitles the holder to receive a supply of goods or services up to the face value of the voucher; “finance lease” means- (a) a hire purchase agreement; or (b) a lease, other than a lease of land, that is treated as a finance lease under international financial reporting standards; “gambling event” means– (a) the conduct of a lottery or raffle or similar undertaking; or (b) a race, game, sporting event or any other event which has or is intended to have an outcome; “gambling supply” means– (a) the supply of a ticket for a consideration (however described) in a lottery, raffle or similar undertaking; or (b) the acceptance of a bet for a consideration, however described, relating to the outcome of a gambling event; “goods” means real property or tangible personal property, but does not include money; “government entity” means– (a) the Government of Sierra Leone or a Ministry, Department or Agency of Government; or (b) a body financed wholly or partly out of public funds. 4 5 “Goods and Services Tax (GST)” means a tax imposed under this Act, and includes any amount, including interest or penalty payable under this Act, to the extent that it is treated as GST for the purposes of this Act; “GST- exclusive fair market value” means the fair market value of a supply of goods or services before calculating GST, or where the value of the supply includes GST, reduced by an amount equal to the tax fraction as defined in section 21of that value if it was calculated on the basis that the selling price would include GST; “GST invoice” means a document that a registered supplier is required to issue under section 31; “GST properly chargeable,” in the context of a GST adjustment event under section 22, means the GST that would have been chargeable if the GST adjustment event had taken place before the value of the supply was calculated, and, if the supply is a reverse-charged supply under section 24; “GST return” means a return, including an amended return, that a taxable person is required to lodge under this Act, or any other enactment relating to the administration of this Act; “holiday or hotel accommodation” means- (a) a supply of accommodation in a building, part of a building or a group of buildings (including all structures within the curtilage thereof) that constitute a hotel, motel, inn, boarding house, guest house, hostel or similar establishment in which lodging is regularly or normally provided to four or more persons at a daily, weekly, monthly or other periodic charge; or (b) a supply of accommodation not covered by paragraph (a), if the accommodation is held out for use for short term occupation by individuals other than as their main residence for continuous periods of less than 45 days; “import” has the same meaning assigned to it in the Customs Act; “importer” has the same meaning assigned to it in the Customs Act; “input tax,”– (a) in relation to an acquisition by a person, means the GST imposed on the supply to the person of the goods or services acquired; (b) in relation to an import of goods by a person, means the GST imposed on that import and includes any amount that is treated as input tax under this Act; “input tax credit” means a credit for input tax allowed “international assistance agreement” means an agreement duly ratified by Parliament between the Government of Sierra Leone and a foreign government or public international organisation for the provision of financial, technical, humanitarian or administrative assistance to the Government; “international transport” means the supply of– 6 7 (a) services, other than ancillary transport services, of transporting passengers or goods by land, road, rail, water or air– (i) from a place outside Sierra Leone to another place outside Sierra Leone, if the transport or part of the transport takes place in the territory of Sierra Leone; (ii) from a place outside Sierra Leone to a place inside Sierra Leone; or (iii) from a place in Sierra Leone to a place outside Sierra Leone; (b) services of transporting passengers from a place in Sierra Leone to another place in Sierra Leone to the extent that transport is by aircraft or ship and constitutes “international carriage” as defined in Article 3 of the Convention on International Civil Aviation; (c) services, including ancillary transport services, of transporting goods from a place inside Sierra Leone to another place inside Sierra Leone to the extent that those services are supplied as part of the supply of services to which paragraph (a) applies and by the same supplier; or (d) services of insuring, arranging for the insurance of or arranging for, the transport of passengers or goods to which paragraph (a), (b), or (c) applies; “invoice” means a document notifying an obligation to make a payment; “Minister” means the Minister responsible for finance; “money” means– (a) any coin or paper currency (whether of Sierra Leone or of another country); (b) a negotiable instrument used or circulated, or intended for use or circulation, as currency (whether of Sierra Leone or of another country); (c) a bill of exchange, promissory note, bank draft, postal order, money order or similar instrument; or (d) whatever is supplied as payment by way of– (i) credit card or debit card; or (ii) crediting or debiting an account when used as payment for the supply of goods or services, but does not include a collector’s piece or an item of numismatic interest; “National Revenue Authority” means the National Revenue Authority established by section 3 of the National Revenue Authority Act, 2002; “non-resident” means– (a) a person who is not resident in Sierra Leone; (b) does not carry out any taxable activity in Sierra Leone; 8 9 Act No. 6 of 2002. “officer” of an unincorporated body means- (a) in the case of a partnership, a partner of the partnership; (b) in the case of a trust, a trustee of the trust; (c) in the case of any other unincorporated body– (i) a person who holds office as chairman, president, treasurer, secretary, or similar office of the body; or (ii) if there is no such officer, a member of a committee that has management of the affairs of the body; or (iii) if no person can be identified under subparagraph (i) or (ii), a member of the body; “output tax,” in relation to a person and to a tax period, means the GST chargeable in respect of a taxable supply made or treated as having been made by the person during the tax period, and includes any amount that is treated as output tax in that period “phone card” means a card or similar item in whatever form it is issued, including electronically, which entitles the holder to receive telecommunications services up to its face value, and includes for the purposes of this Act, a pre-paid Subscriber Identity Module (“SIM”) card and a rechargeable card; “progressive or periodic supply” means– (a) a supply of goods or services made progressively or periodically under an agreement or enactment that provides for progressive or periodic payments; or (b) a supply of goods by way of a lease, hire or licence, including a finance lease; “promoter of public entertainment” means a person who arranges the staging of entertainment to which the general public is invited, but does not include- (a) an educational institution referred to in item 6 of the Second Schedule or the board of management or a parent teacher association of such an institution; (b) a person who provides entertainment on a daily or weekly basis; (c) a religious body; or (d) a non-profit body as approved by Parliament; “real property” includes an estate, interest, easement or right, whether equitable or legal, in, to or out of land, including anything attached to land or things permanently fastened to anything attached to land; “recipient” means the person to whom a supply is made; “registered,” in relation to a person, means that the person is registered for GST under this Act; “registration threshold” means the thresholds referred to in subsection (2) of section 15; 10 11 “repealed taxes” means the taxes imposed under– (a) the Entertainment Tax Act 1971; (b) the Restaurant Food Act, 1989; (c) the Development of Tourism Act, 1990; (d) the External Telecommunications Tax Act, 1995; and (e) the Sales Tax Act, 1995; “representative” means, in the case of– (a) an individual under a legal disability, a guardian or manager who receives or is entitled to receive income on behalf of, or for the benefit of the individual; (b) a company other than a company in liquidation, the chief executive officer of the company; (c) an unincorporated association or body, a member of the committee of management of the association or body; (d) a local council, a person responsible for accounting for the receipt or payment of moneys or funds on behalf of the council; (e) a partnership, a partner in the partnership; (f) a trust, including an estate of a deceased person, a trustee of the trust or an executor or administrator of the estate; (g) a foreign government or a political subdivision of a foreign government, an individual responsible for accounting for the receipt or payment of moneys or funds in Sierra Leone on behalf of that government or political subdivision of that government; (h) any other body of persons, a person who is responsible for accounting for the receipt or payment of moneys or funds on behalf of the body; (i) a non-resident person, a person controlling the person’s affairs in Sierra Leone, including a manager of a business of such person in Sierra Leone; (j) any other person, a receiver or agent of the person; and (k) a person that the Commissioner-General has, by notice in writing, declared to be a representative of a person for the purposes of this Act; “resident” means– (a) a government entity or a local council; (b) an individual resident in Sierra Leone for the year in question for the purposes of the Income Tax Act, 2000; (c) a person, other than an individual, which is formed or created under an enactment or is managed and controlled in Sierra Leone (whether or not that person is resident in Sierra Leone for the year in question for the purposes of the Income Tax Act, 2000); or (d) any other person to the extent that the person carries on a taxable activity in Sierra Leone; “residential premises” means land or a building that is occupied or capable of being occupied as a residence, but does not include hotel or holiday accommodation; 12 13 Act No. 17 of 1971. Act No. 6 of 1989. Act No.11 of 1990. Act No.2 of 1995. Act No. 5 of 1995. Act No.8 of 2000. Act No.8 of 2000. “reviewable decision” means a decision that may be objected to or appealed against under Part XVII; “sales receipt” means a document that a registered supplier is required to issue under section 31; “services,” in the context of a supply, has the meaning given in section 6; “ship’s stores” means stores for the use of the passengers or crew of a ship or for the service of a ship; stores,” has the same meaning assigned to it in the Customs Act; “supplier,” in relation to a supply, means the person or persons who make the supply; “tax period” means a month or such other prescribed period for which a taxable person shall declare its GST liability in a form and manner prescribed by this Act; “taxable acquisition” means the acquisition of a taxable supply; “taxable import” means an import of goods other than an exempt import; “taxable person” means– (a) a person who is registered; (b) subject to the limitations set out in subsection (8) of section 16, a person who is required to apply for registration under this Act; “taxable supply” means a supply made in Sierra Leone by a taxable person in the course or furtherance of a taxable activity, but does not include an exempt supply; “tax officer” means the Commissioner-General or any other person authorised by or acting on behalf of the Commissioner-General; “Taxpayer Identification Number” or “TIN” means the number issued by the Commissioner-General to a person for the purposes of the person’s registration “telecommunications supplier” means a supplier of telecommunications services; “telecommunications services” means the transmission, emission or reception of signals, writing, images, sounds or information of any kind by wire, radio, internet, optical or other electromagnetic systems and includes- (a) the related transfer or assignment of the right to use capacity for such transmission, emission or reception; and (b) the provision of access to global or local information networks, but does not include the supply of the underlying writing, images, sounds or information; “travel agent” means a travel agent, tour operator, hotel operator or person acting in a similar capacity, who supplies transport, accommodation, meals, tour services, entertainment of any kind or any similar goods or services commonly provided to tourists or visitors to a particular country (whether alone or as part of a holiday or tour package); 14 15 “trust” means the person or persons acting from time to time in the capacity of trustees of a trust estate; “trust estate,” means property held by a person or persons acting as trustees; “voucher” means a voucher, stamp, token, coupon or similar article, including an article issued electronically, that can be redeemed by the holder for supplies of goods or services, and includes a phone card but does not include a postage stamp; “zero-rated,” in relation to a supply or import, in the First Schedule, means– (a) a supply or import that is specified as zerorated under this Act; or (b) a supply of a right or option to receive a supply that will be zero-rated.