Section 24, The Goods and Services Tax Act, 2009

(1) If– (a) a non-resident person makes a supply of services to a taxable person in Sierra Leone, otherwise than through a resident agent; (b) the supply is not a taxable supply but would have been a taxable supply if it had been made by a resident who was registered for GST; and (c) the supply is not or would not be zero-rated under the First Schedule. the supply is treated as a taxable supply made by the recipient of the supply at the same time and for the same consideration as the actual supply, but only to the extent that the recipient will use the supply– (d) to make exempt supplies; (e) for private or domestic use or a use that would be private or domestic if the recipient were an individual; (f) to provide entertainment to- (i) an associate or employee; or (ii) any other person, other than in the course of a taxable activity of providing entertainment. (2) If a GST adjustment event occurs in relation to a supply, part or all of which is treated as a supply made by the recipient under subsection (1), and the event would cause the GST properly chargeable in respect of the supply to exceed the GST actually accounted for by the recipient, the amount of the excess is treated as output tax payable by the recipient for a taxable supply made in the tax period in which the GST adjustment event occurs. (3) If a GST adjustment event occurs in relation to a supply, part or all of which is treated as a supply made by the recipient because of subsection (1), and the event would cause the GST actually accounted for by the recipient to exceed the GST properly chargeable in respect of the supply, the Commissioner-General may, on application in writing by the recipient, allow the recipient an input tax credit for the amount of the excess in the current tax period if, on the evidence provided, he is satisfied that the adjustment event occurred. (4) If a taxable person carries on activities both inside and outside Sierra Leone, the person is treated as if it were two separate persons corresponding respectively to the taxable activities the person carries on inside and outside Sierra Leone, and– (a) the person outside Sierra Leone is deemed to have made a supply to the person inside Sierra Leone consisting of any benefit in the nature of services that is received by the person in Sierra Leone through or as a result of the activities carried on by the person outside Sierra Leone; and (b) the time of the supply calculated under paragraph (d) of subsection (1) of section 19 on the assumption that a supply has been made; (c) the value of the supply is calculated under paragraph (a) of subsection (8) of section 21 on the assumption that the supply was made by a non-resident outside Sierra Leone to a related person inside Sierra Leone; (d) subsections (2) and (3) shall apply to a supply that is treated as being made by a taxable person under this subsection. 44 45 Reverse charge on imported services. PART V–RULES RELATING TO IMPORTS