Section 56, The Goods and Services Tax Act, 2009

(1) A person who fails to pay GST payable to the National Revenue Authority under this Act by the due date for payment is liable for interest on the amount unpaid at the Bank of Sierra Leone lending rate calculated from the date the payment was due to the date the payment was or is made. (2) Interest payable by a person under subsection (1) may be recovered by the Commissioner-General as if it were tax payable by the person. (3) If a person has paid interest under subsection (1) and an amount to which the interest relates is later found not to have been payable, the interest paid on that amount shall be refunded to the person within 60 days. (4) Interest payable under this section is in addition to penalty imposed under section 58.