Section 38, The Goods and Services Tax Act, 2009

(1) The GST payable by a taxable person to the National Revenue Authority under section 27 is due and payable by the due date for lodgement of the GST return for the tax period. (2) The liability to pay an amount of GST arises by operation of this section and does not depend on the Commissioner- General making an assessment of the GST due. (3) The grant of an extension of time or the grant of permission to pay GST due by instalments does not prevent a liability for interest arising under section 56 from the original date the GST was due for payment. (4) If a taxable person is permitted by notice in writing by the Commissioner-General, to pay GST by instalments and the taxpayer defaults on the payment of an instalment, the balance of the GST outstanding at the time of the default becomes immediately payable. (5) For the protection of the revenue, if the Commissioner- General has reasonable grounds to believe that a taxable person intends to leave Sierra Leone before the due date for payment of an amount of GST, that GST may be treated to be due on any earlier date specified by the Commissioner-General by notice in writing to the taxable person.