Section 88, The Goods and Services Tax Act, 2009

(1) GST that is due and payable is a debt owed to the Government of Sierra Leone and is payable to the National Revenue Authority. (2) For the purpose of enforcing payment of any liability under this Act, the Commissioner-General may publish in the Gazette or otherwise, details of each defaulter and the defaulter’s debt. (3) GST that has not been paid when it is due and payable may be sued for and recovered in a court by the Commissioner- General. (4) In any suit under this section, production of a certificate signed by the Commissioner-General giving the name and address of the defendant and the amount of tax, interest and penalty due, shall be prima facie evidence of the amount of tax, interest and penalty owed by the defendant. (5) If the Commissioner-General is unable after making every reasonable effort, to recover an amount of GST, interest or penalty due and payable by a person under this Act, the Minister may, on approval by Cabinet, order the extinguishment of the liability as a debt due to Sierra Leone, but the Commissioner-General may extinguish a debt of an amount not exceeding Le 50,000,000 without the approval of Cabinet subject to such conditions as may be prescribed. (6) If the Commissioner-General determines that a person whose debt was extinguished under subsection (5) has assets that may be attached to recover all or part of the unpaid amounts, the liability for the debt may be reinstated by an order under subsection (5). (7) The Commissioner – General may elect to recover GST due on imports under the Customs Act including procedures for recovery of customs duty.