Section 4, The Finance Act, 2009.

The National Revenue Authority Act, 2002 is amended insection 12– (a) by the insertion immediately after paragraph (a) of subsection (2) thereof of the following:- “(aa) to take over– (i) the collection of the revenues or other moneys, not derived from taxation, raised or received for the purpose of, or on behalf of, the Government, hereinafter referred to as “non-tax revenue”, and required by subsection (1) of section 111 of the Constitution to be paid into the Consolidated Fund, including but not limited to fees, fines and royalties payable under the enactments set out in the Second Schedule; “(6) Where an objection decision has not been made by the Commissioner-General within ninety days after the taxpayer has filed the objection with the Commissioner-General, the taxpayer may, by notice in writing to the Commissioner-General, elect to treat the Commissioner-General as having made a decision to allow the objection. (6A) Where a taxpayer has filed an objection and the Commissioner-General has made an objection decision to allow the objection, the Commissioner- General shall amend such assessment in accordance with the objection decision made”. (i) in Part I of the First Schedule, by the substitution for the amount of Le1,500,000 per annum, the amount of Le1,800,000 per annum as the non-taxable threshold. (j) by the repeal and replacement of section 155A by the following:– 155A (1) Where a person liable to income tax fails to pay such tax within the time required, the Commissioner-General may, instead of issuing the warrant referred to in subsection (1) of section 109, seal the business premises of that person and, thereafter, the goods or chattels in those premises shall be deemed to be attached and at the disposal of the Commissioner-General. (2) The Commissioner-General or any person designated by him in that behalf, may make an inventory of all goods and other property in the premises attached under subsection (1). (3) Any person who without the authority of the Commissioner-General breaks the seal on any premises sealed under this section or removes any goods or chattels therefrom, commits an 6 7 “Breaking sealed premises. Amendment of Act No. 11 of 2002. (ii) the printing of all licences, certificates and permits to be issued by departments of Government and other public bodies; (iii) the printing of all licences, certificates and permits in respect of all non-tax revenues”. (b) by the repeal and replacement of subsection (3) thereof, by the following:– “(3) The Minister may, after consultation with the Authority, amend the First and Second Schedules by statutory instrument. (3A) For the purposes of the functions of the Authority under subsections (1) and (2), the Commissioner-General shall have the power to– (a) publish in the Gazette or otherwise details of defaulters and their debts; (b) require security for the payment of any nontax revenue and sue for and recover, penalties and interest arising thereon; (c) prosecute any offences arising under subsections (1) and (2); and (d) prevent any person owing any non-tax revenue from absconding therewith”. “SECOND SCHEDULE ENACTMENTS IN RELATION TO WHICH AUTHORITY IS TO TAKE OVER COLLECTION OF NON-TAX REVENUE Christian Marriage Act, Cap. 95 Mohammedan Marriage Act, Cap. 96 Civil Marriage Act, Cap. 97 Agricultural Act, Cap. 185 Liquor Licensing Act, Cap. 238 Trade Marks Act, Cap. 244 Patents Act, Cap. 247 Companies Act, Cap. 249 General Registration Act, Cap. 255 Registration of Instruments Act, Cap. 256 State Lands Act, 1960 (Act No. 19 of 1960) Consular Fees Act, 1964 (Act No. 48 of 1964) Passports Act, 1964 (Act No. 49 of 1964) Non-Citizens (Registration, Immigration and Expulsion) Act, 1965 (Act No. 14 of 1965) Building Fees Act, 1973 (Act No. 23 of 1973) Factories Act, 1974 (Act No. 3 of 1974) National Registration Act, 1974 (Act No. 20 of 1974) Births and Deaths Registration Act, 1983 (Act No. 11 of 1983) Forestry Act, 1988 (Act No. 7 of 1988) Constitution of Sierra Leone, 1991 (Act No. 6 of 1991) Fisheries (Management and Development Act, 1994 (Act No. 19 of 1994) Mines and Minerals Act, 1994 (Act No. 5 of 1994) Standards Act, 1996 (Act No. 2 of 1996) National Commission for Privatisation Act, 2002 (Act No. 12 of 2002) Merchant Shipping Act, 2003 (Act No. 3 of 2003) 8 9