Section 91, The Goods and Services Tax Act, 2009

(1) If for the protection of revenue the Commissioner- General informs the Director of Immigration in writing– (a) that a person has an outstanding liability to GST and that the person has failed to pay the tax by the due date; or (b) that in the opinion of the Commissioner- General a person will have a liability to GST and that the person will not pay the GST due by the due date; and (c) that he has reasonable grounds to believe that the person concerned is seeking to avoid the payment of the GST, the Director of Immigration shall prevent the person from leaving Sierra Leone for a period of 72 hours from the issuance of the notice, unless the person– (i) makes payment of the GST at issue in full; (ii) arranges for the payment of the GST at issue which is satisfactory to the Commissioner-General; or (iii) provides security for the GST at issue which is satisfactory to the Commissioner-General . (2) Upon application by the Commissioner-General, the court may extend the period of 72 hours referred to in subsection (1). PART XVII–OBJECTIONS AND APPEALS