Section 20, The Goods and Services Tax Act, 2009

(1) Except otherwise provided in this Act, a supply ofgoods or services is regarded as taking place in Sierra Leone if– (a) the supplier is a resident; or (b) the supplier is a non-resident and– (i) in the case of a supply of goods, the goods supplied are located in Sierra Leone at the time of the supply; (ii) in the case of a supply of services, the services are physically performed in Sierra Leone by any person who is in Sierra Leone at the time the services are performed. (2) Where goods that have been imported are supplied to a person before the goods are entered for use within Sierra Leone, the supply is deemed to have taken place outside Sierra Leone. (3) For the avoidance of doubt, in the case of a progressive or periodic supply that is deemed to be a series of separate supplies because of subsection (3) of section 6, the place where each supply takes place is determined separately. (4) A supply of telecommunications services is regarded as taking place in Sierra Leone if the supplier is a non-resident and a person physically in Sierra Leone initiates the supply whether or not the person initiates the supply on behalf of another person. (5) For the purposes of this Act, the person who initiates a supply of telecommunications services is– (a) the person who is identified by the supplier or recipient of the services as being– (i) the person who controls the commencement of the supply; (ii) the person who pays or receives payment for the services; or 36 37 Place of (iii) the person who contracts for the supply; and (b) if more than one person fulfils the requirements of paragraph (a), the person who appears highest on the list in that paragraph. (6) If a telecommunications services supplier cannot apply subsection (4) because it is impractical for the supplier to determine the physical location of a person, the supplier shall treat the supply of telecommunications services as taking place in Sierra Leone if the person’s address for receiving invoices from the supplier is in Sierra Leone, where “address” means the physical, residential or business address of the person to whom invoices are sent, but does not include a post office box number. (7) Subject to subsection (6), the telecommunications supplier shall apply subsection (6) to all supplies of telecommunications services made for that type of service or class of customer. (8) A supply of services by a Sierra Leone licensing authority occurs in Sierra Leone regardless of where the licence, permit, certificate, concession, authorisation or other document is issued. (9) Regulations may specify or vary the place of supply for a particular kind of supply.