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Law library · Sierra Leone · The Goods and Services Tax Act, 2009

Section 66, The Goods and Services Tax Act, 2009

Status not yet checkedThe Goods and Services Tax Act, 2009, Sierra Leone

A person who fails to provide a tax officer with reasonablefacilities and assistance as required by subsection (4) of section 97 is liable to a penalty equal to the greater of– (a) Le 2,000,000; or (b) 10% of GST assessed by the Commissioner- General according to the information available to him.

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