Law library · Sierra Leone · The Goods and Services Tax Act, 2009
Section 40, The Goods and Services Tax Act, 2009
Status not yet checkedThe Goods and Services Tax Act, 2009, Sierra Leone
(1) The GST payable by an importer to the National Revenue Authority in respect of a taxable import is due and payable
at the time of the import.
(2) The liability to pay an amount of GST arises by
operation of this section and does not depend on the making of an
assessment of the GST due.
PART X–REFUNDS
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