Section 87, The Goods and Services Tax Act, 2009

(1) If a person has been charged with an offence oroffences under this Part, other than an offence under section 78 or 80, the Commissioner-General may, at any time before the commencement of the hearing by a Court of the proceedings relating to the offence, compound the offence, in lieu of criminal proceedings and order the person to pay as penalty such sum of money as specified by the Commissioner-General, not exceeding the maximum amount of the fine prescribed for the offence, provided the person admits the offence in writing. (2) The Commissioner-General may compound an offence under this section only if the person concerned requests the Commissioner-General in writing to do so. 92 93 Breaking sealed premises. Impeding tax administration. Aiding and abetting. Falsification and alteration of documents. Compounding of offences. (3) If the Commissioner-General compounds an offence, the order referred to in subsection (1) shall– (a) be in writing and have attached to it the written request described in subsection (2); (b) specify– (i) the offence alleged to have been committed; (i) the sum of money to be paid; and (ii) the due date for the payment; (c) be served on the person who allegedly committed the offence or offences; and (d) be final and not subject to appeal. (4) If the Commissioner-General compounds an offence, the offender is not liable for prosecution or penalty in respect of that offence or offences as long as the sum to be paid has been paid in full and within the agreed time period. (5) The Commissioner-General’s power under this section is subject to the powers of the Director of Public Prosecutions under the Constitution of Sierra Leone, 1991 and the Commissioner- General shall give the Director of Public Prosecutions a copy of the order described in subsection (3) at the time it is served on the taxpayer. (6) The amount ordered to be paid under subsection (1) is recoverable as if it were GST due and payable under this Act. PART XVI–COLLECTION AND RECOVERY OF GST