Law library · Sierra Leone · The Goods and Services Tax Act, 2009
Section 58, The Goods and Services Tax Act, 2009
Status not yet checkedThe Goods and Services Tax Act, 2009, Sierra Leone
A person who fails to pay GST on or before the due datefor payment is liable to a penalty equal to one-half of the Bank of
Sierra Leone lending rate for each month in which the GST remains
outstanding, until the payment is made.
82 83
Failure to pay
GST by due
date.
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